{"id":13758,"date":"2021-04-06T01:13:39","date_gmt":"2021-04-06T01:13:39","guid":{"rendered":"https:\/\/bizlawyer.vn\/regulations-on-tax-exemption-of-goods-imported-for-processing-and-processed-goods-for-export"},"modified":"2021-04-06T01:15:25","modified_gmt":"2021-04-06T01:15:25","slug":"quy-dinh-mien-thue-doi-voi-hang-hoa-nhap-khau-de-gia-cong-va-san-pham-gia-cong-xuat-khau","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/quy-dinh-mien-thue-doi-voi-hang-hoa-nhap-khau-de-gia-cong-va-san-pham-gia-cong-xuat-khau","title":{"rendered":"Quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng v\u00e0 S\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ng\u00e0y 11\/03\/2021, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 18\/2021\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 134\/2016\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 9 n\u0103m 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.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e3 c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi, quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung li\u00ean quan \u0111\u1ebfn c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Trong \u0111\u00f3 ph\u1ea3i k\u1ec3 \u0111\u1ebfn quy \u0111\u1ecbnh b\u1ed5 sung <\/span><span style=\"font-weight: 400;\">v\u1ec1 vi\u1ec7c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u<\/span><span style=\"font-weight: 400;\">, c\u1ee5 th\u1ec3 b\u1ed5 sung \u0111\u1ed1i v\u1edbi <\/span><i><span style=\"font-weight: 400;\">s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan, xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00ean \u0111\u1eb7t gia c\u00f4ng<\/span><\/i><span style=\"font-weight: 400;\"> s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u n\u00eau tr\u00ean ph\u1ea3i l\u00e0 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c gia c\u00f4ng t\u1eeb to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 trong n\u01b0\u1edbc c\u00f3 thu\u1ebf xu\u1ea5t kh\u1ea9u th\u00ec khi xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 trong n\u01b0\u1edbc c\u1ea5u th\u00e0nh trong s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u theo m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 quy \u0111\u1ecbnh b\u1ed5 sung v\u1ec1 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gia c\u00f4ng s\u1ea3n ph\u1ea9m \u0111\u00e3 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i, xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u <\/span><i><span style=\"font-weight: 400;\">l\u00e0 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gia c\u00f4ng s\u1ea3n ph\u1ea9m \u0111\u00e3 xu\u1ea5t kh\u1ea9u;<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m t\u1ea1o th\u00e0nh trong qu\u00e1 tr\u00ecnh gia c\u00f4ng xu\u1ea5t kh\u1ea9u tr\u1ea3 cho b\u00ean n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7t gia c\u00f4ng<\/span><i><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u;<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gia c\u00f4ng s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u<\/span><i><span style=\"font-weight: 400;\"> l\u00e0 h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gia c\u00f4ng s\u1ea3n ph\u1ea9m \u0111\u00e3 xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 n\u1ebfu ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 th\u00f4ng b\u00e1o cho c\u01a1 quan h\u1ea3i quan th\u00f4ng tin v\u1ec1 t\u1edd khai h\u1ea3i quan c\u1ee7a s\u1ea3n ph\u1ea9m nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 t\u01b0\u01a1ng \u1ee9ng \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n 15 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7;<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn gia c\u00f4ng l\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng c\u01a1 s\u1edf gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i c\u01a1 s\u1edf gia c\u00f4ng tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o c\u01a1 s\u1edf gia c\u00f4ng, gia c\u00f4ng l\u1ea1i; h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng l\u1ea1i, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng l\u1ea1i cho c\u01a1 quan h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan<\/span><i><span style=\"font-weight: 400;\">;<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan theo lo\u1ea1i h\u00ecnh nh\u1eadp gia c\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u<\/span><i><span style=\"font-weight: 400;\"> n\u1ebfu ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 c\u00f3 h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn gia c\u00f4ng l\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng c\u01a1 s\u1edf gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i c\u01a1 s\u1edf gia c\u00f4ng tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan h\u1ea3i quan.<\/span><\/i><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 18\/2021\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y\u00a025\u00a0th\u00e1ng 4 n\u0103m 2021.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 11\/03\/2021, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 18\/2021\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 134\/2016\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 9 n\u0103m 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.\u00a0 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e3 c\u00f3 nhi\u1ec1u [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14332,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13758","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\/13758","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=13758"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/13758\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/14332"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=13758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=13758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=13758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}