{"id":13668,"date":"2021-03-04T06:10:39","date_gmt":"2021-03-04T06:10:39","guid":{"rendered":"https:\/\/bizlawyer.vn\/imported-or-exported-goods-are-not-required-to-declare-tax-each-time-it-arises"},"modified":"2021-03-04T06:12:21","modified_gmt":"2021-03-04T06:12:21","slug":"hang-hoa-xuat-khau-nhap-khau-khong-phai-khai-thue-theo-tung-lan-phat-sinh","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/hang-hoa-xuat-khau-nhap-khau-khong-phai-khai-thue-theo-tung-lan-phat-sinh","title":{"rendered":"H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ng\u00e0y 22\/01\/2021, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 06\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 06 n\u0103m 2019 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 ng\u00e0y quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eb7t h\u00e0ng \u0111i\u1ec7n n\u0103ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a b\u00e1n trong khu v\u1ef1c c\u00e1ch ly t\u1ea1i c\u00e1c s\u00e2n bay qu\u1ed1c t\u1ebf (tr\u1eeb h\u00e0ng b\u00e1n mi\u1ec5n thu\u1ebf);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a cung c\u1ea5p cho h\u00e0nh kh\u00e1ch tr\u00ean c\u00e1c chuy\u1ebfn bay tuy\u1ebfn qu\u1ed1c t\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u0103ng, d\u1ea7u cung \u1ee9ng cho t\u00e0u bay xu\u1ea5t c\u1ea3nh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 th\u1ef1c hi\u1ec7n vi\u1ec7c giao nh\u1eadn h\u00e0ng h\u00f3a nhi\u1ec1u l\u1ea7n trong ng\u00e0y ho\u1eb7c trong th\u00e1ng, g\u1ed3m: (1) S\u1ea3n ph\u1ea9m gia c\u00f4ng; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea ho\u1eb7c m\u01b0\u1ee3n; nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba; ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m thu\u1ed9c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng; (2) H\u00e0ng h\u00f3a mua b\u00e1n gi\u1eefa doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba v\u1edbi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p trong khu phi thu\u1ebf quan; (3) H\u00e0ng h\u00f3a mua b\u00e1n gi\u1eefa doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh giao, nh\u1eadn h\u00e0ng h\u00f3a v\u1edbi doanh nghi\u1ec7p kh\u00e1c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y\u00a008\u00a0th\u00e1ng 3 n\u0103m 2021.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 22\/01\/2021, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 06\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 06 n\u0103m 2019 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 ng\u00e0y quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13571,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/13668","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=13668"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/13668\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/13571"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=13668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=13668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=13668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}