{"id":31731,"date":"2019-03-06T00:30:52","date_gmt":"2019-03-06T00:30:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31731"},"modified":"2019-03-06T09:09:47","modified_gmt":"2019-03-06T09:09:47","slug":"thong-tu-04-2019-tt-btc-bai-bo-mot-so-thong-tu-trong-linh-vuc-thue-xuat-khau-thue-nhap-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31731","title":{"rendered":"Th\u00f4ng t\u01b0 04\/2019\/TT-BTC b\u00e3i b\u1ecf m\u1ed9t s\u1ed1 Th\u00f4ng t\u01b0 trong l\u0129nh v\u1ef1c thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——–<\/b><\/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><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 04\/2019\/TT-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 18 th\u00e1ng 01 n\u0103m 2019<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

TH\u00d4NG T\u01af<\/b><\/p>\n

B\u00c3I B\u1ece M\u1ed8T S\u1ed0 TH\u00d4NG T\u01af C\u1ee6A B\u1ed8 TR\u01af\u1edeNG B\u1ed8 T\u00c0I CH\u00cdNH TRONG L\u0128NH V\u1ef0C THU\u1ebe XU\u1ea4T KH\u1ea8U, THU\u1ebe NH\u1eacP KH\u1ea8U<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 107\/2016\/QH13 ng\u00e0y 06\/4\/2016;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt s\u1ed1 80\/2015\/QH13 ng\u00e0y 22\/6\/2015;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0134\/2016\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01\/9\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2017\/N\u0110-CP\u00a0ng\u00e0y 26\/7\/2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/i><\/p>\n

Th\u1ef1c hi\u1ec7n c\u00f4ng v\u0103n s\u1ed1 10661\/VPCP-KTTH ng\u00e0y 02\/11\/2018 c\u1ee7a V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng \u0111\u01b0a t\u1eeb th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc v\u00e0o khu phi thu\u1ebf quan v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed5i v\u1edbi m\u00e1y thu tr\u1ef1c canh c\u1ea5p cho ng\u01b0 d\u00e2n;<\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch Thu\u1ebf,<\/i><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 b\u00e3i b\u1ecf m\u1ed9t s\u1ed1 Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/i><\/p>\n

\u0110i\u1ec1u 1. B\u00e3i b\u1ecf to\u00e0n b\u1ed9 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt<\/span><\/b><\/p>\n

B\u00e3i b\u1ecf to\u00e0n b\u1ed9 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh sau \u0111\u00e2y:<\/span><\/p>\n

1.Th\u00f4ng t\u01b0 s\u1ed1\u00a061\/2010\/TT-BTC\u00a0ng\u00e0y 21\/4\/2010 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi m\u00e1y thu tr\u1ef1c canh c\u1ea5p cho ng\u01b0 d\u00e2n.<\/span><\/p>\n

2. Th\u00f4ng t\u01b0 s\u1ed1\u00a011\/2012\/TT-BTC\u00a0ng\u00e0y 04\/02\/2012 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 l\u00e0 v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng \u0111\u01b0a t\u1eeb\u00a0th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc\u00a0v\u00e0o khu phi thu\u1ebf quan \u0111\u1ec3 x\u00e2y d\u1ef1ng, s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng\u00a0k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, h\u1ea1 t\u1ea7ng x\u00e3 h\u1ed9i chung\u00a0trong khu phi thu\u1ebf quan.<\/span><\/p>\n

\u0110i\u1ec1u 2.T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 04 th\u00e1ng 3 n\u0103m 2019.<\/i><\/span><\/p>\n

2.\u00a0V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch Thu\u1ebf, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ph\u00e1p ch\u1ebf, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9, c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan\u00a0ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Th\u00f4ng t\u01b0 n\u00e0y.\/.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
\u00a0<\/span><\/i><\/b><\/p>\n

N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n–\u00a0V\u0103n\u00a0ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n– C\u01a1 quan Trung \u01b0\u01a1ng\u00a0c\u1ee7a\u00a0c\u00e1c \u0111o\u00e0n th\u1ec3;
\n– Ki\u1ec3m to\u00e1n nh\u00e0\u00a0n\u01b0\u1edbc;
\n– H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n,\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1\u00a0tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\n– S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, C\u1ee5c H\u1ea3i quan, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\n– C\u00f4ng b\u00e1o, Website Ch\u00ednh ph\u1ee7;
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\n– Website B\u1ed9 T\u00e0i ch\u00ednh;
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\n<\/span>– L\u01b0u: VT, V\u1ee5 CST (PXNK<\/sub>).<\/span><\/td>\n

\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/span><\/h3>\n

V\u0169 Th\u1ecb Mai<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH ——– 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: 04\/2019\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 18 th\u00e1ng 01 n\u0103m 2019   TH\u00d4NG T\u01af B\u00c3I B\u1ece M\u1ed8T S\u1ed0 TH\u00d4NG T\u01af C\u1ee6A B\u1ed8 TR\u01af\u1edeNG B\u1ed8 T\u00c0I CH\u00cdNH TRONG L\u0128NH V\u1ef0C THU\u1ebe XU\u1ea4T KH\u1ea8U, THU\u1ebe NH\u1eacP KH\u1ea8U..<\/p>\n","protected":false},"author":28,"featured_media":0,"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\/31731"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31731"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31731\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31731"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}