{"id":508,"date":"2018-04-01T10:31:09","date_gmt":"2018-04-01T10:31:09","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/cong-van-7228tchq-txnk-ngay-06112017-cua-tong-cuc-hai-quan-quy-dinh-ve-hoan-tra-tien-thue-tu-ve-da-nop-do-tong-cuc-hai-quan-ban-hanh"},"modified":"2023-06-29T07:56:43","modified_gmt":"2023-06-29T07:56:43","slug":"cong-van-7228tchq-txnk-ngay-06112017-cua-tong-cuc-hai-quan-quy-dinh-ve-hoan-tra-tien-thue-tu-ve-da-nop-do-tong-cuc-hai-quan-ban-hanh","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/cong-van-7228tchq-txnk-ngay-06112017-cua-tong-cuc-hai-quan-quy-dinh-ve-hoan-tra-tien-thue-tu-ve-da-nop-do-tong-cuc-hai-quan-ban-hanh","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 7228\/TCHQ-TXNK ng\u00e0y 06\/11\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf t\u1ef1 v\u1ec7 \u0111\u00e3 n\u1ed9p do T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size:14px;\"><span style=\"line-height:2;\">Ng\u00e0y 06\/11\/2017, tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n c\u1ee7a doanh nghi\u1ec7p \u2013 C\u00f4ng ty C\u1ed5 ph\u1ea7n Que h\u00e0n \u0111i\u1ec7n Vi\u1ec7t \u0110\u1ee9c, T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 7728\/TCHQ- TXNK tr\u1ea3 l\u1eddi doanh nghi\u1ec7p v\u1ec1 v\u01b0\u1edbng m\u1eafc vi\u1ec7c n\u1ed9p C\/O, &nbsp;ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf t\u1ef1 v\u1ec7 \u0111\u00e3 n\u1ed9p do T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh. Theo \u0111\u00f3 C\u01a1 quan n\u00e0y tr\u1ea3 l\u1eddi:<br \/>  Ng\u00e0y 07\/7\/2017, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u00f3 c\u00f4ng v\u0103n s\u1ed1 6046\/BCT-QLCT tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb c\u1ee7a C\u00f4ng ty, theo \u0111\u00f3, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng kh\u1eb3ng \u0111\u1ecbnh: theo v\u0103n b\u1ea3n s\u1ed1 3410\/TCHQ-TXNK ng\u00e0y 23\/5\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan, v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c C\u00f4ng ty tr\u00ecnh b\u00e0y trong ki\u1ebfn ngh\u1ecb ng\u00e0y 03\/6\/2017 do C\u00f4ng ty kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 49 v\u00e0 \u0110i\u1ec1u 132 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC ng\u00e0y 25\/3\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00ean T\u1ed5ng c\u1ee5c H\u1ea3i quan kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 ho\u00e0n tr\u1ea3 l\u1ea1i thu\u1ebf t\u1ef1 v\u1ec7 \u0111\u00e3 n\u1ed9p cho C\u00f4ng ty. \u00dd ki\u1ebfn c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan l\u00e0 ho\u00e0n to\u00e0n ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size:14px;\"><span style=\"line-height:2;\">Ng\u00e0y 19\/9\/2017, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u00f3 c\u00f4ng v\u0103n s\u1ed1 8676\/BCT-PVTM g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh, theo \u0111\u00f3 B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ti\u1ebfp t\u1ee5c kh\u1eb3ng \u0111\u1ecbnh: \u00fd ki\u1ebfn c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan l\u00e0 \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<br \/>  Nh\u01b0 v\u1eady, v\u01b0\u1edbng m\u1eafc t\u1ea1i c\u00f4ng v\u0103n 6356\/VPCP-\u0110MDN c\u1ee7a C\u00f4ng ty li\u00ean quan \u0111\u1ebfn vi\u1ec7c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf t\u1ef1 v\u1ec7 \u0111\u00e3 n\u1ed9p \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 3410\/TCHQ-TXNK c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u00e0 c\u00f4ng v\u0103n s\u1ed1 6046\/BCT-QLCT c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng. T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u1ec1 ngh\u1ecb C\u00f4ng ty c\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c v\u0103n b\u1ea3n n\u00eau tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<br \/>  Ngo\u00e0i ra, \u0111\u1ec1 ngh\u1ecb C\u00f4ng ty li\u00ean h\u1ec7 v\u1edbi B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u0111\u1ec3 xem x\u00e9t vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 1 Quy\u1ebft \u0111\u1ecbnh 3914\/Q\u0110-BCT v\u1ec1 vi\u1ec7c mi\u1ec5n tr\u1eeb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ef1 v\u1ec7 \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty nh\u1eadp kh\u1ea9u th\u00e9p d\u00e2y c\u00f3 m\u00e3 HS 7227.90.00 \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u h\u00e0n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 t\u00ean t\u1ea1i Quy\u1ebft \u0111\u1ecbnh 3914\/Q\u0110-BCT nh\u01b0ng kh\u00f4ng nh\u1eadp kh\u1ea9u m\u00e0 mua th\u00e9p t\u1eeb c\u00e1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i nh\u1eadp kh\u1ea9u (Quy\u1ebft \u0111\u1ecbnh 3914\/Q\u0110-BCT thu\u1ed9c th\u1ea9m quy\u1ec1n ban h\u00e0nh c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng).<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size:14px;\"><span style=\"line-height:2;\">Vi\u1ec7c ban h\u00e0nh c\u00f4ng v\u0103n tr\u1ea3 l\u1eddi doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf t\u1ef1 v\u1ec1 \u0111\u00e3 n\u1ed9p c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan t\u1ea1o th\u00eam ni\u1ec1m tin c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c khi kinh doanh h\u00e0ng nh\u1eadp kh\u1ea9u ti\u1ebfp t\u1ee5c ph\u00e1t tri\u1ec3n c\u00f9ng v\u1edbi n\u1ec1n kinh t\u1ebf \u0111\u1ea5t n\u01b0\u1edbc. C\u00f4ng v\u0103n n\u00e0y c\u0169ng c\u00f3 gi\u00e1 tr\u1ecb tham kh\u1ea3o \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p r\u01a1i v\u00e0o tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1.<\/span><\/span><br \/>  &nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 06\/11\/2017, tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n c\u1ee7a doanh nghi\u1ec7p \u2013 C\u00f4ng ty C\u1ed5 ph\u1ea7n Que h\u00e0n \u0111i\u1ec7n Vi\u1ec7t \u0110\u1ee9c, T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 7728\/TCHQ- TXNK tr\u1ea3 l\u1eddi doanh nghi\u1ec7p v\u1ec1 v\u01b0\u1edbng m\u1eafc vi\u1ec7c n\u1ed9p C\/O, &nbsp;ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf t\u1ef1 v\u1ec7 \u0111\u00e3 n\u1ed9p do T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-508","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/508","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=508"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/508\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}