{"id":5569,"date":"2015-08-03T07:17:03","date_gmt":"2015-08-03T07:17:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5569"},"modified":"2016-12-13T06:17:58","modified_gmt":"2016-12-13T06:17:58","slug":"cac-truong-hop-xuat-khau-khong-phai-mo-to-khai-hai-quan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5569","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i m\u1edf t\u1edd khai h\u1ea3i quan"},"content":{"rendered":"

\"C\u00e1c<\/h2>\n

Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a doanh nghi\u1ec7p ph\u1ea3i m\u1edf t\u1edd khai h\u1ea3i quan. T\u1edd khai h\u1ea3i quan c\u0169ng l\u00e0 m\u1ed9t trong 4 lo\u1ea1i ch\u1ee9ng t\u1eeb l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% v\u1edbi \u0111\u1ea7u ra, v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

Tuy nhi\u00ean c\u00f3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p khi xu\u1ea5t kh\u1ea9u kh\u00f4ng c\u1ea7n c\u00f3 t\u1edd khai h\u1ea3i quan. \u0110\u00f3 l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u01b0 sau:<\/span><\/p>\n

\u201c2. T\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1, c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u00f3ng g\u00f3i c\u1ee9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, c\u01a1 s\u1edf kinh doanh ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1ee7 t\u1ee5c v\u1ec1 t\u1edd khai h\u1ea3i quan nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 th\u00f4ng th\u01b0\u1eddng.<\/em><\/span><\/p>\n

Ri\u00eang c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau kh\u00f4ng c\u1ea7n t\u1edd khai h\u1ea3i quan:<\/em><\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u d\u1ecbch v\u1ee5, ph\u1ea7n m\u1ec1m qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec kh\u00f4ng c\u1ea7n c\u00f3 t\u1edd khai h\u1ea3i quan. C\u01a1 s\u1edf kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn b\u00ean mua \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c d\u1ecbch v\u1ee5, ph\u1ea7n m\u1ec1m xu\u1ea5t kh\u1ea9u qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/em><\/span><\/p>\n

\u2013\u00a0<\/em><\/strong>Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan.<\/em><\/span><\/p>\n

\u2013 C\u01a1 s\u1edf kinh doanh cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc, v\u0103n ph\u00f2ng ph\u1ea9m v\u00e0 h\u00e0ng ho\u00e1 ph\u1ee5c v\u1ee5 sinh ho\u1ea1t h\u00e0ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t g\u1ed3m: l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m, h\u00e0ng ti\u00eau d\u00f9ng (bao g\u1ed3m c\u1ea3 b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng: qu\u1ea7n, \u00e1o, m\u0169, gi\u1ea7y, \u1ee7ng, g\u0103ng tay).\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea5u kh\u00f4ng c\u1ea7n t\u1edd khai h\u1ea3i quan l\u00e0 :<\/strong><\/span><\/p>\n

+ D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/span><\/p>\n

+\u00a0Xu\u1ea5t kh\u1ea9u ph\u1ea7n m\u1ec1m qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed (t\u1ea3i tr\u1ef1c ti\u1ebfp tr\u00ean m\u1ea1ng). Tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u00ean mua ph\u1ea3i x\u00e1c nh\u1eadn \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c d\u1ecbch v\u1ee5, ph\u1ea7n m\u1ec1m xu\u1ea5t kh\u1ea9u qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

+\u00a0X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh\u00a0\u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan.<\/span><\/p>\n

+\u00a0Cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc, v\u0103n ph\u00f2ng ph\u1ea9m v\u00e0 h\u00e0ng ho\u00e1 ph\u1ee5c v\u1ee5 sinh ho\u1ea1t h\u00e0ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t\u00a0g\u1ed3m: l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m, h\u00e0ng ti\u00eau d\u00f9ng (bao g\u1ed3m c\u1ea3 b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng: qu\u1ea7n, \u00e1o, m\u0169, gi\u1ea7y, \u1ee7ng, g\u0103ng tay).\u201d<\/span><\/p>\n

L\u01b0u \u00fd :<\/span><\/strong><\/em><\/p>\n

Xu\u1ea5t kh\u1ea9u ph\u1ea7n m\u1ec1m d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c: t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1, c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u00f3ng g\u00f3i c\u1ee9ng <\/em>v\u1eabn ph\u1ea3i l\u1eadp t\u1edd khai h\u1ea3i quan<\/span><\/p>\n

Xem th\u00eam:<\/span><\/p>\n

\u00a0Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u thi\u1ebfu ch\u1ee9ng t\u1eeb<\/a><\/span><\/em><\/p>\n

\u00a0<\/a><\/em><\/span>Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua v\u00e0o, b\u00e1n r<\/span>a<\/a><\/em><\/span><\/p>\n

S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh<\/a><\/em><\/span><\/p>\n

Ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/a><\/em><\/span><\/p>\n

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

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft: C\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i m\u1edf t\u1edd khai h\u1ea3i quan theo c\u1eadp nh\u1eadt t\u1ea1i th\u00f4ng t\u01b0 ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":6876,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[694],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5569"}],"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=5569"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5569\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6876"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5569"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}