{"id":31166,"date":"2017-10-17T00:45:25","date_gmt":"2017-10-17T00:45:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31166"},"modified":"2017-10-16T08:32:01","modified_gmt":"2017-10-16T08:32:01","slug":"nghi-dinh-872010nd-cp-huong-dan-luat-thue-xuat-khau-thue-nhap-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31166","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 87\/2010\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u"},"content":{"rendered":"\n\n\n\n
\n

CH\u00cdNH PH\u1ee6
\n——-<\/b><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n————–<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 87\/2010\/N\u0110-CP<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 13 th\u00e1ng 08 n\u0103m 2010<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

NGH\u1eca \u0110\u1ecaNH<\/b><\/span><\/p>\n

QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe XU\u1ea4T KH\u1ea8U, THU\u1ebe NH\u1eacP KH\u1ea8U<\/span><\/p>\n

CH\u00cdNH PH\u1ee6<\/b><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;
\nC\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, Thu\u1ebf nh\u1eadp kh\u1ea9u ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2005;
\nC\u0103n c\u1ee9 Lu\u1eadt H\u1ea3i quan ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2001 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ea3i quan ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2005;
\nX\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh,<\/i><\/span><\/p>\n

NGH\u1eca \u0110\u1ecaNH<\/b><\/span><\/p>\n

Ch\u01b0\u01a1ng 1.<\/b><\/span><\/p>\n

NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/b><\/span><\/p>\n

\u0110i\u1ec1u 1. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/b><\/b><\/span><\/p>\n

H\u00e0ng h\u00f3a trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, tr\u1eeb h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y:<\/span><\/p>\n

1. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam bao g\u1ed3m: h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf, b\u01b0u \u0111i\u1ec7n qu\u1ed1c t\u1ebf v\u00e0 \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

2. H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c \u0111\u01b0a t\u1eeb th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc v\u00e0o khu phi thu\u1ebf quan v\u00e0 t\u1eeb khu phi thu\u1ebf quan v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc.<\/span><\/p>\n

Khu phi thu\u1ebf quan bao g\u1ed3m: khu ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, kho b\u1ea3o thu\u1ebf, khu b\u1ea3o thu\u1ebf, kho ngo\u1ea1i quan, khu kinh t\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u1eb7c bi\u1ec7t, khu th\u01b0\u01a1ng m\u1ea1i – c\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c khu v\u1ef1c kinh t\u1ebf kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, c\u00f3 quan h\u1ec7 mua b\u00e1n trao \u0111\u1ed5i h\u00e0ng h\u00f3a gi\u1eefa khu n\u00e0y v\u1edbi b\u00ean ngo\u00e0i l\u00e0 quan h\u1ec7 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

3. H\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i kh\u00e1c \u0111\u01b0\u1ee3c coi l\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/b><\/b><\/span><\/p>\n

H\u00e0ng h\u00f3a trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

1. H\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n qu\u00e1 c\u1ea3nh ho\u1eb7c chuy\u1ec3n kh\u1ea9u qua c\u1eeda kh\u1ea9u Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. H\u00e0ng h\u00f3a vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, h\u00e0ng h\u00f3a vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a c\u00e1c Ch\u00ednh ph\u1ee7, c\u00e1c t\u1ed5 ch\u1ee9c thu\u1ed9c Li\u00ean h\u1ee3p qu\u1ed1c, c\u00e1c t\u1ed5 ch\u1ee9c li\u00ean Ch\u00ednh ph\u1ee7, c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, c\u00e1c t\u1ed5 ch\u1ee9c phi Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i (NGO), c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1eb7c c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i cho Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, nh\u1eb1m ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i, ho\u1eb7c c\u00e1c m\u1ee5c \u0111\u00edch nh\u00e2n \u0111\u1ea1o kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u00e1c v\u0103n ki\u1ec7n ch\u00ednh th\u1ee9c gi\u1eefa hai B\u00ean, \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t; c\u00e1c kho\u1ea3n tr\u1ee3 gi\u00fap nh\u00e2n \u0111\u1ea1o, c\u1ee9u tr\u1ee3 kh\u1ea9n c\u1ea5p nh\u1eb1m kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 chi\u1ebfn tranh, thi\u00ean tai, d\u1ecbch b\u1ec7nh.<\/span><\/p>\n

3. H\u00e0ng h\u00f3a t\u1eeb khu phi thu\u1ebf quan xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o khu phi thu\u1ebf quan v\u00e0 ch\u1ec9 s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan; h\u00e0ng h\u00f3a \u0111\u01b0a t\u1eeb khu phi thu\u1ebf quan n\u00e0y sang khu phi thu\u1ebf quan kh\u00e1c.<\/span><\/p>\n

4. H\u00e0ng h\u00f3a l\u00e0 ph\u1ea7n d\u1ea7u kh\u00ed thu\u1ed9c thu\u1ebf t\u00e0i nguy\u00ean c\u1ee7a Nh\u00e0 n\u01b0\u1edbc khi xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf; \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, b\u1ea3o l\u00e3nh v\u00e0 n\u1ed9p thay thu\u1ebf<\/b><\/span><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, Thu\u1ebf nh\u1eadp kh\u1ea9u, bao g\u1ed3m:<\/span><\/p>\n

a. Ch\u1ee7 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

b. T\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a;<\/span><\/p>\n

c. C\u00e1 nh\u00e2n c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u khi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh; g\u1eedi ho\u1eb7c nh\u1eadn h\u00e0ng h\u00f3a qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam.<\/span><\/p>\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, b\u1ea3o l\u00e3nh v\u00e0 n\u1ed9p thay thu\u1ebf, bao g\u1ed3m:<\/span><\/p>\n

a. \u0110\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

b. Doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh qu\u1ed1c t\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thay thu\u1ebf cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf;<\/span><\/p>\n

c. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p b\u1ea3o l\u00e3nh, n\u1ed9p thay thu\u1ebf cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 4. \u00c1p d\u1ee5ng \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf<\/b><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u kh\u00e1c v\u1edbi Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3.<\/span><\/p>\n

\u0110i\u1ec1u 5. Thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi<\/b><\/span><\/p>\n

H\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong \u0111\u1ecbnh m\u1ee9c, n\u1ebfu v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i c\u00f3 bi\u00ean gi\u1edbi v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi t\u1ea1i t\u1eebng khu v\u1ef1c.<\/span><\/p>\n

Ch\u01b0\u01a1ng 2.<\/b><\/span><\/p>\n

C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe V\u00c0 BI\u1ec2U THU\u1ebe<\/b><\/b><\/span><\/p>\n

\u0110i\u1ec1u 6. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/b><\/b><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%), c\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0:<\/span><\/p>\n

a. S\u1ed1 l\u01b0\u1ee3ng t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ghi trong T\u1edd khai h\u1ea3i quan;<\/span><\/p>\n

b. Gi\u00e1 t\u00ednh thu\u1ebf t\u1eebng m\u1eb7t h\u00e0ng;<\/span><\/p>\n

c. Thu\u1ebf su\u1ea5t t\u1eebng m\u1eb7t h\u00e0ng.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng \u00e1p d\u1ee5ng thu\u1ebf tuy\u1ec7t \u0111\u1ed1i, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0:<\/span><\/p>\n

a. S\u1ed1 l\u01b0\u1ee3ng t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ghi trong T\u1edd khai h\u1ea3i quan;<\/span><\/p>\n

b. M\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i t\u00ednh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0: s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 s\u1ef1 thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch c\u1ee7a m\u1eb7t h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 7. Gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf<\/b><\/span><\/p>\n

1. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ch\u01b0a c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd T\u1edd khai h\u1ea3i quan ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n th\u00ec gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

3. T\u1ef7 gi\u00e1 gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi \u0111\u1ed3ng ti\u1ec1n n\u01b0\u1edbc ngo\u00e0i d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf, \u0111\u01b0\u1ee3c \u0111\u0103ng tr\u00ean B\u00e1o Nh\u00e2n d\u00e2n, \u0111\u01b0a tin tr\u00ean trang \u0111i\u1ec7n t\u1eed h\u00e0ng ng\u00e0y c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam; tr\u01b0\u1eddng h\u1ee3p v\u00e0o c\u00e1c ng\u00e0y kh\u00f4ng ph\u00e1t h\u00e0nh B\u00e1o Nh\u00e2n d\u00e2n, kh\u00f4ng \u0111\u01b0a tin l\u00ean trang \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00f3 ph\u00e1t h\u00e0nh, c\u00f3 \u0111\u01b0a tin l\u00ean trang \u0111i\u1ec7n t\u1eed nh\u01b0ng kh\u00f4ng th\u00f4ng b\u00e1o t\u1ef7 gi\u00e1 ho\u1eb7c th\u00f4ng tin ch\u01b0a \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ebfn c\u1eeda kh\u1ea9u trong ng\u00e0y th\u00ec t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a ng\u00e0y h\u00f4m \u0111\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 ch\u01b0a \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng th\u00ec x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi m\u1ed9t s\u1ed1 ngo\u1ea1i t\u1ec7 \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 ch\u01b0a \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o th\u00ec x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o gi\u1eefa t\u1ef7 gi\u00e1 \u0111\u1ed3ng \u0111\u00f4 la M\u1ef9 (USD) v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 t\u1ef7 gi\u00e1 gi\u1eefa \u0111\u1ed3ng \u0111\u00f4 la M\u1ef9 v\u1edbi c\u00e1c ngo\u1ea1i t\u1ec7 \u0111\u00f3 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 8. \u0110\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf<\/b><\/span><\/p>\n

Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c n\u1ed9p b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i. Vi\u1ec7c quy \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 9. Thu\u1ebf su\u1ea5t<\/b><\/span><\/p>\n

1. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho t\u1eebng m\u1eb7t h\u00e0ng t\u1ea1i Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

2. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho t\u1eebng m\u1eb7t h\u00e0ng, g\u1ed3m thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng:<\/span><\/p>\n

a. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 th\u1ef1c hi\u1ec7n \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c trong quan h\u1ec7 th\u01b0\u01a1ng m\u1ea1i v\u1edbi Vi\u1ec7t Nam. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho t\u1eebng m\u1eb7t h\u00e0ng t\u1ea1i Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i;<\/span><\/p>\n

b. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 th\u1ef1c hi\u1ec7n \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c trong quan h\u1ec7 th\u01b0\u01a1ng m\u1ea1i v\u1edbi Vi\u1ec7t Nam theo th\u1ec3 ch\u1ebf khu v\u1ef1c th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do, li\u00ean minh thu\u1ebf quan ho\u1eb7c \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho giao l\u01b0u th\u01b0\u01a1ng m\u1ea1i bi\u00ean gi\u1edbi v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t kh\u00e1c;<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t:<\/span><\/p>\n

– Ph\u1ea3i l\u00e0 nh\u1eefng m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong th\u1ecfa thu\u1eadn \u0111\u00e3 k\u00fd gi\u1eefa Vi\u1ec7t Nam v\u1edbi n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u1ec1 thu\u1ebf v\u00e0 ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 ghi trong th\u1ecfa thu\u1eadn;<\/span><\/p>\n

– Ph\u1ea3i l\u00e0 h\u00e0ng h\u00f3a c\u00f3 xu\u1ea5t x\u1ee9 t\u1ea1i n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 Vi\u1ec7t Nam tham gia th\u1ecfa thu\u1eadn \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u1ec1 thu\u1ebf.<\/span><\/p>\n

c. Thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u v\u1edbi Vi\u1ec7t Nam.<\/span><\/p>\n

Thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t b\u1eb1ng 150% m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i.<\/span><\/p>\n

\u0110i\u1ec1u 10. Bi\u1ec7n ph\u00e1p v\u1ec1 thu\u1ebf \u0111\u1ec3 t\u1ef1 v\u1ec7, ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, ch\u1ed1ng tr\u1ee3 c\u1ea5p, ch\u1ed1ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed trong nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a<\/b><\/span><\/p>\n

Ngo\u00e0i vi\u1ec7c ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, n\u1ebfu h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u qu\u00e1 m\u1ee9c v\u00e0o Vi\u1ec7t Nam, c\u00f3 s\u1ef1 tr\u1ee3 c\u1ea5p, \u0111\u01b0\u1ee3c b\u00e1n ph\u00e1 gi\u00e1 ho\u1eb7c c\u00f3 s\u1ef1 ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a Vi\u1ec7t Nam th\u00ec b\u1ecb \u00e1p d\u1ee5ng m\u1ed9t trong c\u00e1c bi\u1ec7n ph\u00e1p v\u1ec1 thu\u1ebf sau \u0111\u00e2y:<\/span><\/p>\n

1. T\u0103ng m\u1ee9c thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u qu\u00e1 m\u1ee9c v\u00e0o Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p l\u1ec7nh v\u1ec1 t\u1ef1 v\u1ec7 trong nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam.<\/span><\/p>\n

2. Thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n ph\u00e1 gi\u00e1 nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p l\u1ec7nh v\u1ec1 ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam.<\/span><\/p>\n

3. Thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c tr\u1ee3 c\u1ea5p nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p l\u1ec7nh v\u1ec1 ch\u1ed1ng tr\u1ee3 c\u1ea5p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam.<\/span><\/p>\n

4. Thu\u1ebf ch\u1ed1ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 \u1edf \u0111\u00f3 c\u00f3 s\u1ef1 ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c c\u00f3 bi\u1ec7n ph\u00e1p ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c v\u00e0 \u0111\u1ed1i x\u1eed qu\u1ed1c gia trong th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 11. Th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf tuy\u1ec7t \u0111\u1ed1i v\u00e0 bi\u1ec7n ph\u00e1p v\u1ec1 thu\u1ebf \u0111\u1ec3 ch\u1ed1ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed trong nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a<\/b><\/span><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t sau \u0111\u00e2y:<\/span><\/p>\n

a. C\u0103n c\u1ee9 v\u00e0o ch\u00ednh s\u00e1ch xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a trong t\u1eebng th\u1eddi k\u1ef3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u1ee7a c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t, s\u1ef1 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 gi\u00e1 c\u1ea3 tr\u00ean th\u1ecb tr\u01b0\u1eddng trong t\u1eebng th\u1eddi gian v\u00e0 ki\u1ebfn ngh\u1ecb c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, B\u1ed9 T\u00e0i ch\u00ednh tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a c\u00e1c B\u1ed9, c\u00e1c Hi\u1ec7p h\u1ed9i ng\u00e0nh h\u00e0ng \u0111\u1ec3 ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– Ph\u00f9 h\u1ee3p v\u1edbi danh m\u1ee5c nh\u00f3m h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 trong ph\u1ea1m vi khung thu\u1ebf su\u1ea5t do \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i ban h\u00e0nh;<\/span><\/p>\n

– G\u00f3p ph\u1ea7n b\u1ea3o \u0111\u1ea3m ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 b\u00ecnh \u1ed5n th\u1ecb tr\u01b0\u1eddng;<\/span><\/p>\n

– B\u1ea3o h\u1ed9 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc c\u00f3 ch\u1ecdn l\u1ecdc, c\u00f3 \u0111i\u1ec1u ki\u1ec7n, c\u00f3 th\u1eddi h\u1ea1n ph\u00f9 h\u1ee3p v\u1edbi \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/p>\n

b. Tr\u00ean c\u01a1 s\u1edf c\u00e1c th\u1ecfa thu\u1eadn \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 cam k\u1ebft, B\u1ed9 T\u00e0i ch\u00ednh sau khi tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a c\u00e1c B\u1ed9, Hi\u1ec7p h\u1ed9i ng\u00e0nh h\u00e0ng \u0111\u1ec3 ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

2. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan li\u00ean quan tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf tuy\u1ec7t \u0111\u1ed1i v\u00e0 thu\u1ebf ch\u1ed1ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft.<\/span><\/p>\n

Ch\u01b0\u01a1ng 3.<\/b><\/span><\/p>\n

MI\u1ec4N THU\u1ebe, X\u00c9T MI\u1ec4N THU\u1ebe, GI\u1ea2M THU\u1ebe, HO\u00c0N THU\u1ebe<\/b><\/span><\/p>\n

\u0110i\u1ec1u 12. Mi\u1ec5n thu\u1ebf<\/b><\/b><\/span><\/p>\n

H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

1. H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ec3 tham d\u1ef1 h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 ngh\u1ec1 nghi\u1ec7p t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh.<\/span><\/p>\n

H\u1ebft th\u1eddi h\u1ea1n h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m ho\u1eb7c k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m xu\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp ph\u1ea3i t\u00e1i xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

2. H\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t\u00a0Nam ho\u1eb7c n\u01b0\u1edbc ngo\u00e0i mang v\u00e0o Vi\u1ec7t Nam ho\u1eb7c mang ra n\u01b0\u1edbc ngo\u00e0i trong m\u1ee9c quy \u0111\u1ecbnh, bao g\u1ed3m:<\/span><\/p>\n

a. H\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i khi \u0111\u01b0\u1ee3c ph\u00e9p v\u00e0o c\u01b0 tr\u00fa, l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c chuy\u1ec3n ra n\u01b0\u1edbc ngo\u00e0i khi h\u1ebft th\u1eddi h\u1ea1n c\u01b0 tr\u00fa, l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b. H\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 kinh doanh v\u00e0 l\u00e0m vi\u1ec7c, khi h\u1ebft th\u1eddi h\u1ea1n nh\u1eadp kh\u1ea9u l\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

c. H\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111ang \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p v\u1ec1 Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 ho\u1eb7c mang ra n\u01b0\u1edbc ngo\u00e0i khi \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i; h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a n\u01b0\u1edbc ngo\u00e0i mang v\u00e0o Vi\u1ec7t Nam khi \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ecbnh c\u01b0 t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c mang ra n\u01b0\u1edbc ngo\u00e0i khi \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

3. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb ngo\u1ea1i giao t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

4. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p ti\u00eau h\u1ee7y t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt sau khi thanh l\u00fd, thanh kho\u1ea3n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng) v\u00e0 khi xu\u1ea5t tr\u1ea3 s\u1ea3n ph\u1ea9m cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 gia c\u00f4ng cho ph\u00eda Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, khi nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u tr\u00ean ph\u1ea7n tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 gia c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

5. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong ti\u00eau chu\u1ea9n h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh; h\u00e0ng h\u00f3a l\u00e0 b\u01b0u ph\u1ea9m, b\u01b0u ki\u1ec7n thu\u1ed9c d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh c\u00f3 tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

6. 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 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 1 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, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, bao g\u1ed3m:<\/span><\/p>\n

a. Thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c;<\/span><\/p>\n

b. 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 ng\u1ed3i tr\u1edf l\u00ean v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y;<\/span><\/p>\n

c. 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\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;<\/span><\/p>\n

d. 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\u1ec3 l\u1eafp r\u00e1p \u0111\u1ed3ng b\u1ed9 v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y;<\/span><\/p>\n

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

7. Gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p.<\/span><\/p>\n

8. Vi\u1ec7c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 v\u00e0 kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u1ea3 tr\u01b0\u1eddng h\u1ee3p m\u1edf r\u1ed9ng quy m\u00f4 d\u1ef1 \u00e1n, thay th\u1ebf c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7.<\/span><\/p>\n

9. Mi\u1ec5n thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 trang thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u theo danh m\u1ee5c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) \u0111\u1ea7u t\u01b0 v\u1ec1 kh\u00e1ch s\u1ea1n, v\u0103n ph\u00f2ng, c\u0103n h\u1ed9 cho thu\u00ea, nh\u00e0 \u1edf, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt, si\u00eau th\u1ecb, s\u00e2n golf, khu du l\u1ecbch, khu th\u1ec3 thao, khu vui ch\u01a1i gi\u1ea3i tr\u00ed, c\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh, \u0111\u00e0o t\u1ea1o, v\u0103n h\u00f3a, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, ki\u1ec3m to\u00e1n, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n.<\/span><\/p>\n

C\u00e1c d\u1ef1 \u00e1n c\u00f3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u1ea7n \u0111\u1ea7u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n kh\u00e1c \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

10. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed, bao g\u1ed3m:<\/span><\/p>\n

a. Thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n \u0111\u1ec3 \u0111\u01b0a \u0111\u00f3n c\u00f4ng nh\u00e2n g\u1ed3m xe \u00f4 t\u00f4 t\u1eeb 24 ch\u1ed7 ng\u1ed3i tr\u1edf l\u00ean v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y; k\u1ec3 c\u1ea3 linh ki\u1ec7n, chi ti\u1ebft, b\u1ed9 ph\u1eadn r\u1eddi, ph\u1ee5 t\u00f9ng g\u00e1 l\u1eafp, thay th\u1ebf, khu\u00f4n m\u1eabu, ph\u1ee5 ki\u1ec7n \u0111i k\u00e8m \u0111\u1ec3 l\u1eafp r\u00e1p \u0111\u1ed3ng b\u1ed9 ho\u1eb7c s\u1eed d\u1ee5ng \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, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n \u0111\u1ec3 \u0111\u01b0a \u0111\u00f3n c\u00f4ng nh\u00e2n n\u00eau tr\u00ean;<\/span><\/p>\n

b. V\u1eadt t\u01b0 c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed m\u00e0 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c;<\/span><\/p>\n

c. Trang thi\u1ebft b\u1ecb y t\u1ebf v\u00e0 thu\u1ed1c c\u1ea5p c\u1ee9u s\u1eed d\u1ee5ng tr\u00ean c\u00e1c d\u00e0n khoan v\u00e0 c\u00f4ng tr\u00ecnh n\u1ed5i \u0111\u01b0\u1ee3c B\u1ed9 Y t\u1ebf x\u00e1c nh\u1eadn;<\/span><\/p>\n

d. Trang thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed;<\/span><\/p>\n

\u0111. H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t kh\u00e1c ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed.<\/span><\/p>\n

11. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf \u0111\u00f3ng t\u00e0u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m t\u00e0u bi\u1ec3n xu\u1ea5t kh\u1ea9u v\u00e0 mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, trang thi\u1ebft b\u1ecb \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111\u00f3ng t\u00e0u m\u00e0 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c.<\/span><\/p>\n

12. Mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m m\u00e0 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c.<\/span><\/p>\n

13. Mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp v\u00e0o ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, bao g\u1ed3m: m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c, c\u00f4ng ngh\u1ec7 trong n\u01b0\u1edbc ch\u01b0a t\u1ea1o ra \u0111\u01b0\u1ee3c; t\u00e0i li\u1ec7u, s\u00e1ch, b\u00e1o, t\u1ea1p ch\u00ed khoa h\u1ecdc v\u00e0 c\u00e1c ngu\u1ed3n tin \u0111i\u1ec7n t\u1eed v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/span><\/p>\n

14. Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 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 c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n (tr\u1eeb c\u00e1c d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t l\u1eafp r\u00e1p \u00f4 t\u00f4, xe m\u00e1y, \u0111i\u1ec1u h\u00f2a, m\u00e1y s\u01b0\u1edfi \u0111i\u1ec7n, t\u1ee7 l\u1ea1nh, m\u00e1y gi\u1eb7t, qu\u1ea1t \u0111i\u1ec7n, m\u00e1y r\u1eeda b\u00e1t \u0111\u0129a, \u0111\u1ea7u \u0111\u0129a, d\u00e0n \u00e2m thanh, b\u00e0n l\u00e0 \u0111i\u1ec7n, \u1ea5m \u0111un n\u01b0\u1edbc, m\u00e1y s\u1ea5y kh\u00f4 t\u00f3c, l\u00e0m kh\u00f4 tay v\u00e0 nh\u1eefng m\u1eb7t h\u00e0ng kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n 05 (n\u0103m) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

15. H\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t, gia c\u00f4ng, t\u00e1i ch\u1ebf, l\u1eafp r\u00e1p t\u1ea1i khu phi thu\u1ebf quan kh\u00f4ng s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, linh ki\u1ec7n nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i khi nh\u1eadp kh\u1ea9u v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u; tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, linh ki\u1ec7n nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i th\u00ec khi nh\u1eadp kh\u1ea9u v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u tr\u00ean ph\u1ea7n nguy\u00ean li\u1ec7u, linh ki\u1ec7n nh\u1eadp kh\u1ea9u c\u1ea5u th\u00e0nh trong h\u00e0ng h\u00f3a \u0111\u00f3.<\/span><\/p>\n

16. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i (tr\u1eeb xe \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i v\u00e0 xe \u00f4 t\u00f4 thi\u1ebft k\u1ebf v\u1eeba ch\u1edf ng\u01b0\u1eddi, v\u1eeba ch\u1edf h\u00e0ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi xe \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i) do Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadp kh\u1ea9u theo ph\u01b0\u01a1ng th\u1ee9c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ODA t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u khi t\u1ea1m nh\u1eadp v\u00e0 mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u khi t\u00e1i xu\u1ea5t.<\/span><\/p>\n

17. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

18. \u0110\u1ecba b\u00e0n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6, kho\u1ea3n 9 v\u00e0 kho\u1ea3n 14 \u0110i\u1ec1u n\u00e0y 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-CPng\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.<\/span><\/p>\n

19. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16 v\u00e0 kho\u1ea3n 17 \u0110i\u1ec1u n\u00e0y ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c k\u00ea khai ch\u00ednh x\u00e1c, trung th\u1ef1c c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi \u0111\u0103ng k\u00fd T\u1edd khai h\u1ea3i quan.<\/span><\/p>\n

20. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do nguy\u00ean nh\u00e2n kh\u00e1ch quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n

\u0110i\u1ec1u 13. X\u00e9t mi\u1ec5n thu\u1ebf<\/b><\/span><\/p>\n

H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf:<\/span><\/p>\n

1. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 h\u00e0ng chuy\u00ean d\u00f9ng tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho qu\u1ed1c ph\u00f2ng, an ninh, gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o, nghi\u00ean c\u1ee9u khoa h\u1ecdc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 13 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

2. H\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t\u00a0Nam ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf trong \u0111\u1ecbnh m\u1ee9c.<\/span><\/p>\n

\u0110i\u1ec1u 14. X\u00e9t gi\u1ea3m thu\u1ebf<\/b><\/span><\/p>\n

H\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.<\/span><\/p>\n

\u0110i\u1ec1u 15. Ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/b><\/span><\/p>\n

1. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng c\u00f2n l\u01b0u kho, l\u01b0u b\u00e3i t\u1ea1i c\u1eeda kh\u1ea9u v\u00e0 \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan H\u1ea3i quan, \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

2. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

3. H\u00e0ng h\u00f3a \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u \u00edt h\u01a1n.<\/span><\/p>\n

4. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ho\u1eb7c xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan n\u1ebfu \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb to\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

5. H\u00e0ng h\u00f3a \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 giao, b\u00e1n cho n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua c\u00e1c \u0111\u1ea1i l\u00fd t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n cho c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a c\u00e1c h\u00e3ng n\u01b0\u1edbc ngo\u00e0i tr\u00ean c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng qu\u1ed1c t\u1ebf qua c\u1ea3ng Vi\u1ec7t Nam v\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a Vi\u1ec7t Nam tr\u00ean c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng qu\u1ed1c t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

6. H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u00e1i xu\u1ea5t kh\u1ea9u ho\u1eb7c h\u00e0ng h\u00f3a t\u1ea1m xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00e1i nh\u1eadp kh\u1ea9u; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i sau \u0111\u00f3 t\u00e1i xu\u1ea5t \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u00e1i xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/p>\n

7. H\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u nh\u01b0ng ph\u1ea3i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam th\u00ec \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u00e3 n\u1ed9p v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

8. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u nh\u01b0ng ph\u1ea3i t\u00e1i xu\u1ea5t tr\u1ea3 l\u1ea1i ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u00e1i xu\u1ea5t sang n\u01b0\u1edbc th\u1ee9 ba ho\u1eb7c xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n l\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng th\u1ef1c t\u1ebf t\u00e1i xu\u1ea5t v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

9. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111i thu\u00ea) \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, thi c\u00f4ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh, ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, khi t\u00e1i xu\u1ea5t ra kh\u1ecfi Vi\u1ec7t Nam ho\u1eb7c xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u. S\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u ho\u00e0n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a h\u00e0ng h\u00f3a khi t\u00e1i xu\u1ea5t kh\u1ea9u t\u00ednh theo th\u1eddi gian s\u1eed d\u1ee5ng, l\u01b0u l\u1ea1i t\u1ea1i Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u00e3 h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i thu\u1ebf.<\/span><\/p>\n

10. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua \u0111\u01b0\u1eddng d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, chuy\u1ec3n ph\u00e1t nhanh qu\u1ed1c t\u1ebf m\u00e0 doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 n\u00e0y \u0111\u00e3 n\u1ed9p thu\u1ebf thay cho ch\u1ee7 h\u00e0ng nh\u01b0ng kh\u00f4ng giao \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi nh\u1eadn ph\u1ea3i t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a b\u1ecb t\u1ecbch thu, ti\u00eau h\u1ee7y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/span><\/p>\n

11. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

Ch\u01b0\u01a1ng 4.<\/b><\/span><\/p>\n

\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/b><\/span><\/p>\n

\u0110i\u1ec1u 16. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/span><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2010 v\u00e0 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0149\/2005\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 08 th\u00e1ng 12 n\u0103m 2005 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, Thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

2. C\u00e1c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd l\u1ea1i, \u0111\u0103ng k\u00fd \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0101\/2006\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 21 th\u00e1ng 9 n\u0103m 2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh vi\u1ec7c \u0111\u0103ng k\u00fd l\u1ea1i, chuy\u1ec3n \u0111\u1ed5i v\u00e0 \u0111\u0103ng k\u00fd \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt \u0110\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ghi trong Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u1ea5p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd l\u1ea1i, \u0111\u0103ng k\u00fd \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u1ea5p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd l\u1ea1i, \u0111\u0103ng k\u00fd \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 kh\u00f4ng quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd T\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd l\u1ea1i, \u0111\u0103ng k\u00fd \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 \u0111\u1ed3ng th\u1eddi m\u1edf r\u1ed9ng quy m\u00f4 d\u1ef1 \u00e1n ho\u1eb7c \u0111\u1ea7u t\u01b0 th\u00eam d\u1ef1 \u00e1n m\u1edbi kh\u00e1c, ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n th\u00ec \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi ph\u1ea7n m\u1edf r\u1ed9ng quy m\u00f4 d\u1ef1 \u00e1n, ph\u1ea7n \u0111\u1ea7u t\u01b0 th\u00eam d\u1ef1 \u00e1n m\u1edbi kh\u00e1c ho\u1eb7c \u00e1p d\u1ee5ng cho th\u1eddi gian k\u00e9o d\u00e0i th\u00eam c\u1ee7a d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd l\u1ea1i, \u0111\u0103ng k\u00fd \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 c\u00f3 m\u1ee9c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u cao h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo m\u1ee9c \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i; tr\u01b0\u1eddng h\u1ee3p trong Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh m\u1ee9c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u th\u1ea5p h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/span><\/p>\n

4. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam ch\u00ednh th\u1ee9c tr\u1edf th\u00e0nh th\u00e0nh vi\u00ean c\u1ee7a T\u1ed5 ch\u1ee9c Th\u01b0\u01a1ng m\u1ea1i th\u1ebf gi\u1edbi (ng\u00e0y 11 th\u00e1ng 01 n\u0103m 2007) m\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u (tr\u1eeb xu\u1ea5t kh\u1ea9u h\u00e0ng d\u1ec7t may) do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, v\u1ec1 khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc v\u00e0 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0y \u0111\u1ebfn h\u1ebft n\u0103m 2011.<\/span><\/p>\n

\u0110i\u1ec1u 17. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/b><\/span><\/p>\n

1. B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Danh m\u1ee5c c\u00e1c m\u1eb7t h\u00e0ng trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, bao g\u1ed3m:<\/span><\/p>\n

a. Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 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\u1ec3 l\u1eafp r\u00e1p \u0111\u1ed3ng b\u1ed9 v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c n\u00eau t\u1ea1i \u0111i\u1ec3m a; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng n\u00eau t\u1ea1i \u0111i\u1ec3m b v\u00e0 v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng n\u00eau t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 6 \u0110i\u1ec1u 12;<\/span><\/p>\n

b. V\u1eadt t\u01b0 c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 10 \u0110i\u1ec1u 12;<\/span><\/p>\n

c. Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111\u00f3ng t\u00e0u n\u00eau t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 12;<\/span><\/p>\n

d. Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m n\u00eau t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u 12;<\/span><\/p>\n

\u0111. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, c\u00f4ng ngh\u1ec7 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp v\u00e0o ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 n\u00eau t\u1ea1i kho\u1ea3n 13 \u0110i\u1ec1u 12;<\/span><\/p>\n

e. Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t c\u1ee7a c\u00e1c d\u1ef1 \u00e1n n\u00eau t\u1ea1i kho\u1ea3n 14 \u0110i\u1ec1u 12.<\/span><\/p>\n

2. B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Danh m\u1ee5c ho\u1eb7c ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 6, \u0111i\u1ec3m a kho\u1ea3n 10 v\u00e0 kho\u1ea3n 11 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Quy \u0111\u1ecbnh c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, bao g\u1ed3m:<\/span><\/p>\n

a. D\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u qu\u00fd hi\u1ebfm;<\/span><\/p>\n

b. D\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, c\u00f4ng ngh\u1ec7 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

c. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n (R&D) chi\u1ebfm 25% doanh thu tr\u1edf l\u00ean.<\/span><\/p>\n

3. B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Danh m\u1ee5c c\u00e1c m\u1eb7t h\u00e0ng gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i n\u00eau t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Quy \u0111\u1ecbnh ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ea1i Ph\u1ee5 l\u1ee5c I<\/strong> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, bao g\u1ed3m:<\/span><\/p>\n

a. D\u1ef1 \u00e1n x\u00e2y d\u1ef1ng m\u1edbi, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p c\u01a1 s\u1edf gi\u1ebft m\u1ed5, b\u1ea3o qu\u1ea3n ch\u1ebf bi\u1ebfn gia c\u1ea7m, gia s\u00fac t\u1eadp trung, c\u00f4ng nghi\u1ec7p;<\/span><\/p>\n

b. D\u1ef1 \u00e1n x\u00e2y d\u1ef1ng, ph\u00e1t tri\u1ec3n v\u00f9ng nguy\u00ean li\u1ec7u t\u1eadp trung ph\u1ee5c v\u1ee5 c\u00f4ng nghi\u1ec7p ch\u1ebf bi\u1ebfn.<\/span><\/p>\n

4. B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m quy \u0111\u1ecbnh c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, bao g\u1ed3m:<\/span><\/p>\n

a. D\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t th\u00e9p cao c\u1ea5p;<\/span><\/p>\n

b. D\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb n\u00e2ng h\u1ea1 c\u1ee1 l\u1edbn;<\/span><\/p>\n

c. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t m\u00e1y ph\u00e1t \u0111i\u1ec7n c\u1ee1 l\u1edbn;<\/span><\/p>\n

d. D\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb m\u00e1y m\u00f3c cho ng\u00e0nh d\u1ec7t, ng\u00e0nh may, ng\u00e0nh da.<\/span><\/p>\n

5. B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Danh m\u1ee5c h\u00e0ng h\u00f3a chuy\u00ean d\u00f9ng tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e9t mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

6. B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Danh m\u1ee5c h\u00e0ng h\u00f3a chuy\u00ean d\u00f9ng tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e9t mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

7. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

a. Quy \u0111\u1ecbnh ti\u00eau ch\u00ed thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c n\u00eau t\u1ea1i \u0111i\u1ec3m a; 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\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 n\u00eau t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 6 \u0110i\u1ec1u 12 v\u00e0 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb to\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u n\u00eau t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

b. H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

8. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n\n\n\n
<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

N\u01a1i nh\u1eadn:
\n<\/i><\/b>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span>
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;<\/span>
\n– VP BC\u0110 TW v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng;<\/span>
\n– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<\/span>
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span>
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;<\/span>
\n– Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch X\u00e3 h\u1ed9i;<\/span>
\n– Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;<\/span>
\n– \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span>
\n– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n– VPCP: BTCN, c\u00e1c PCN, C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;<\/span>
\n– L\u01b0u: V\u0103n th\u01b0, KTTH (5b).<\/span><\/p>\n

TM. CH\u00cdNH PH\u1ee6
\nTH\u1ee6 T\u01af\u1edaNG<\/b><\/span><\/p>\n

Nguy\u1ec5n T\u1ea5n D\u0169ng<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

CH\u00cdNH PH\u1ee6 ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————– S\u1ed1: 87\/2010\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 13 th\u00e1ng 08 n\u0103m 2010 NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe XU\u1ea4T KH\u1ea8U, THU\u1ebe NH\u1eacP KH\u1ea8U CH\u00cdNH PH\u1ee6 C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5..<\/p>\n","protected":false},"author":7,"featured_media":23909,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4355,4472,4489],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31166"}],"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=31166"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31166\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23909"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31166"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}