![\"H\u1ea1ch](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Hach-toan-nghiep-vu-nhap-khau-uy-thac-300x200.jpg\")
<\/h2>\n<\/h2>\n\u1ee6y th\u00e1c nh\u1eadp kh\u1ea9u l\u00e0 vi\u1ec7c\u00a0ch\u1ee7 h\u00e0ng mu\u1ed1n nh\u1eadp h\u00e0ng v\u1ec1 Vi\u1ec7t Nam, nh\u01b0ng kh\u00f4ng t\u1ef1 l\u00e0m m\u00e0 \u1ee7y th\u00e1c qua c\u00f4ng ty d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n vi\u1ec7c nh\u1eadp kh\u1ea9u. L\u00e0 h\u00ecnh th\u1ee9c nh\u1eadp kh\u1ea9u h\u00e0ng qua trung gian. k\u1ebf to\u00e1n Centax<\/a>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i\u00a0H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c<\/span><\/p>\n Xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh n\u00ean khi \u0110KKD doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 kinh doanh xu\u1ea5t nh\u1eadp kh\u1ea9u . Khi doanh nghi\u1ec7p mu\u1ed1n ho\u1ea1t \u0111\u1ed9ng kinh doanh xu\u1ea5t nh\u1eadp kh\u1ea9u th\u00ec ch\u1ec9 c\u1ea7n k\u00ea khai \u0111\u0103ng k\u00fd th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0 c\u00f3 ho\u1ea1t \u0111\u1ed9ng “Xu\u1ea5t nh\u1eadp kh\u1ea9u” l\u00e0 \u0111\u01b0\u1ee3c. Tuy nhi\u00ean, nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng mu\u1ed1n t\u1ef1 nh\u1eadp kh\u1ea9u, n\u00ean \u1ee7y th\u00e1c cho \u0111\u01a1n v\u1ecb kh\u00e1c l\u00e0m d\u1ecbch v\u1ee5 n\u00e0y<\/span><\/p>\n Vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u c\u00f3 m\u1ed9t s\u1ed1 l\u1ee3i \u00edch\u00a0nh\u01b0 sau:<\/strong><\/span><\/p>\n Doanh nghi\u1ec7p c\u00f3 kinh nghi\u1ec7m v\u1ec1 th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf \u0111\u1ec3 c\u00f3 th\u1ec3 t\u1ef1 th\u1ef1c hi\u1ec7n vi\u1ec7c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a.\u00a0Khi \u0111\u00f3, s\u1eed d\u1ee5ng qua \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u c\u00f3 kinh nghi\u1ec7m l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p an to\u00e0n cho nh\u1eefng l\u00f4 h\u00e0ng \u0111\u1ea7u ti\u00ean.<\/span> C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u<\/strong><\/span><\/p>\n Ki\u1ec3m tra xem h\u00e0ng h\u00f3a c\u00f3 thu\u1ed9c di\u1ec7n c\u1ea5m nh\u1eadp, ho\u1eb7c t\u1ea1m d\u1eebng nh\u1eadp kh\u1ea9u kh\u00f4ng.H\u00e0ng c\u00f3 thu\u1ed9c \u00a0di\u1ec7n ph\u1ea3i xin gi\u1ea5y ph\u00e9p kh\u00f4ng? N\u1ebfu c\u00f3, c\u00f4ng ty \u1ee7y quy\u1ec1n ho\u1eb7c nh\u1eadn \u1ee7y quy\u1ec1n ph\u1ea3i xin gi\u1ea5y ph\u00e9p n\u00e0y.<\/span><\/p>\n Ki\u1ec3m tra n\u0103ng l\u1ef1c, kinh nghi\u1ec7m c\u1ee7a c\u00f4ng ty nh\u1eadn nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c.<\/span><\/p>\n K\u00fd H\u1ee3p \u0111\u1ed3ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c<\/span><\/p>\n Chu\u1ea9n b\u1ecb\u00a0b\u1ed9 ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, b\u00ean nh\u1eadn \u1ee7y th\u00e1c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp kh\u1ea9u nh\u01b0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/span><\/p>\n – Khi nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a\u00a0 b\u00ean giao u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n N\u1ee3 TK 111, 112<\/span> N\u1ebfu nh\u1eadn b\u1eb1ng ngo\u1ea1i t\u1ec7, ph\u1ea3i \u0111\u1ed3ng th\u1eddi ghi n\u1ee3 TK 007- Ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i.<\/span><\/p>\n – Khi d\u00f9ng ti\u1ec1n k\u00fd qu\u1ef9 t\u1ea1i ng\u00e2n h\u00e0ng \u0111\u1ec3 m\u1edf L\/c, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n N\u1ee3 TK 144 – c\u1ea7m c\u1ed1, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ng\u1eafn h\u1ea1n<\/span> N\u1ebfu ti\u1ec1n k\u00fd qu\u1ef9 b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i ghi c\u00f3 TK 007.<\/span><\/p>\n – Khi h\u00e0ng nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 nh\u1eadp kh\u1ea9u ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n N\u1ee3 TK 151 – H\u00e0ng mua \u0111i \u0111\u01b0\u1eddng<\/span> – Thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p h\u1ed9 cho b\u00ean giao u\u1ef7 th\u00e1c, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n N\u1ee3 TK 151 – H\u00e0ng mua \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng<\/span> Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p h\u1ed9 b\u00ean giao \u1ee7y th\u00e1c, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n N\u1ee3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/span> – Khi nh\u1eadn ti\u1ec1n c\u1ee7a b\u00ean giao u\u1ef7 th\u00e1c \u0111\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn theo t\u1ec9 gi\u00e1 h\u1ea1ch to\u00e1n.<\/span><\/p>\n N\u1ee3 TK 1112, 1122…<\/span> 3 . H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a t\u1ea1i b\u00ean giao u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u.<\/em><\/strong><\/span><\/p>\n – Khi \u1ee9ng ti\u1ec1n cho \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u01a1n v\u1ecb n\u00e0y m\u1edf L\/c, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n N\u1ee3 TK 331- Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (chi ti\u1ebft cho t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c)<\/span> N\u1ebfu \u1ee9ng ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u1ed3ng th\u1eddi ghi c\u00f3 TK 007 – ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i.<\/span><\/p>\n Khi nh\u1eadp kho h\u00e0ng nh\u1eadp kh\u1ea9u do b\u00ean nh\u1eadn \u1ee7y th\u00e1c b\u00e0n giao l\u1ea1i k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh nh\u01b0 sau:<\/span><\/p>\n (a) \u00a0N\u1ebfu \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u n\u1ed9p h\u1ed9 c\u00e1c kho\u1ea3n thu\u1ebf (thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, thu\u1ebf TT\u0110B…) k\u1ebf to\u00e1n ghi:<\/span><\/p>\n N\u1ee3 TK 156 – h\u00e0ng ho\u00e1<\/span> (b) N\u1ebfu \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai thu\u1ebf nh\u01b0ng \u0111\u01a1n v\u1ecb giao u\u1ef7 th\u00e1c t\u1ef1 n\u1ed9p thu\u1ebf v\u00e0o NSNN th\u00ec nghi\u1ec7p v\u1ee5 nh\u1eadp h\u00e0ng ghi nh\u01b0 tr\u00ean Khi n\u1ed9p thu\u1ebf, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n N\u1ee3 TK 331 – ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n ( chi ti\u1ebft t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c)<\/span> – C\u00e1c kho\u1ea3n ph\u00ed nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c nh\u01b0 hoa h\u1ed3ng nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c, c\u00e1c kho\u1ea3n chi ph\u00ed v\u1eadn chuy\u1ec3n, chi ph\u00ed kh\u00e1c ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n N\u1ee3 TK – 156 h\u00e0ng h\u00f3a<\/span> – \u00a0Khi thanh to\u00e1n v\u1edbi \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c v\u1ec1\u00a0 c\u00e1c kho\u1ea3n ti\u1ec1n k\u1ebf to\u00e1n ghi:<\/span><\/p>\n N\u1ee3 TK 331-ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n (chi ti\u1ebft \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c)<\/span> -Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao \u1ee7y th\u00e1c nh\u1eadn h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u do \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c chuy\u1ec3n tr\u1ea3 ch\u01b0a n\u1ed9p thu\u1ebf GTGT, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c \u0111\u1ec3 ghi tr\u1ecb gi\u00e1 h\u00e0ng\u00a0 nh\u1eadp kho (g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p: thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT…):<\/span><\/p>\n N\u1ee3 TK 156 – h\u00e0ng h\u00f3a<\/span> – Khi nh\u1eadn ho\u00e1 \u0111\u01a1n GTGT c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c, k\u1ebf to\u00e1n ghi gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o cho h\u00e0ng h\u00f3a hi\u1ec7n th\u1eddi:<\/span><\/p>\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span> Khi ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 b\u1eb1ng ngo\u1ea1i t\u1ec7 k\u1ebf to\u00e1n ghi s\u1ed5 theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf mua b\u00e1n b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng li\u00ean ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5, kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 ghi s\u1ed5 v\u00e0 t\u1ef7 gi\u00e1 ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 515- Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c 635- chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i :<\/span><\/p>\n Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015: \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 c\u1ee7a m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/a><\/span><\/p>\n C\u00e1ch h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u2013 T\u00e0i kho\u1ea3n 413<\/a><\/span><\/p>\n Xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a u\u1ef7 th\u00e1c<\/a><\/span><\/p>\n1. Nh\u1eefng v\u1ea5n \u0111\u1ec1 chung v\u1ec1 xu\u1ea5t kh\u1ea9u u\u1ef7 th\u00e1c h\u00e0ng h\u00f3a<\/em>.<\/strong><\/span><\/h2>\n
\n C\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, n\u00ean kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c v\u1edbi \u0111\u1ed1i t\u00e1c l\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. Khi \u0111\u00f3, mu\u1ed1n nh\u1eadp kh\u1ea9u h\u00e0ng th\u00ec c\u00f3 th\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c cho c\u00f4ng ty d\u1ecbch v\u1ee5 XNK \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c nh\u1eadp h\u00e0ng.<\/span><\/p>\n\n
2. H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u.<\/em><\/strong><\/span><\/h2>\n
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.( chi ti\u1ebft \u0111\/v giao \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u)<\/span><\/p>\n
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112.<\/span><\/p>\n
\nN\u1ee3 TK 156 – h\u00e0ng h\u00f3a (n\u1ebfu nh\u1eadp kho)<\/span>
\nN\u1ee3 TK 331 – ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n (n\u1ebfu chuy\u1ec3n th\u1eb3ng cho b\u00ean giao u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u) (chi ti\u1ebft \u0111\u01a1n v\u1ecb giao u\u1ef7 th\u00e1c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n ( chi ti\u1ebft cho t\u1eebng ng\u01b0\u1eddi b\u00e1n n\u01b0\u1edbc ngo\u00e0i).<\/span><\/p>\n
\nN\u1ee3 TK 156 -H\u00e0ng h\u00f3a<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (chi ti\u1ebft \u0111\u01a1n v\u1ecb giao \u1ee7y th\u00e1c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3333)<\/span><\/p>\n
\nN\u1ee3 TK 156 – h\u00e0ng h\u00f3a<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3\u00a0TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (chi ti\u1ebft \u0111\u01a1n v\u1ecb giao u\u1ef7 th\u00e1c).<\/span><\/p>\n
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 (chi ti\u1ebft \u0111\u01a1n v\u1ecb giao u\u1ef7 th\u00e1c)<\/span><\/p>\n
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112.<\/span><\/p>\n
\nN\u1ee3 TK 331 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 331 – ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n(chi ti\u1ebft t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c)<\/span><\/p>\n
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112<\/span><\/p>\n
\nN\u1ee3 TK li\u00ean quan (133, 138…)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331- ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.(chi ti\u1ebft t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c)<\/span><\/p>\n
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112<\/span><\/p>\n
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331- ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (chi ti\u1ebft t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c).<\/span><\/p>\n
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 156 – H\u00e0ng ho\u00e1, 157 – h\u00e0ng g\u1eedi b\u00e1n ra: n\u1ebfu h\u00e0ng h\u00f3a c\u00f2n \u0111ang t\u1ed3n kho.<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: n\u1ebfu h\u00e0ng h\u00f3a \u0111\u00e3 ti\u00eau th\u1ee5.<\/span><\/p>\n