{"id":5380,"date":"2018-05-27T10:50:01","date_gmt":"2018-05-27T10:50:01","guid":{"rendered":"https:\/\/bizlawyer.vn?p=5380"},"modified":"2018-05-27T10:50:01","modified_gmt":"2018-05-27T10:50:01","slug":"quy-dinh-ve-thuc-hien-chinh-sach-thue-tai-cuc-hai-quan","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/quy-dinh-ve-thuc-hien-chinh-sach-thue-tai-cuc-hai-quan","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf t\u1ea1i C\u1ee5c H\u1ea3i quan"},"content":{"rendered":"

Ng\u00e0y 16\/05\/2018, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 2687\/TCHQ-TXNK quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf t\u1ea1i C\u1ee5c H\u1ea3i quan. C\u00f4ng v\u0103n n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh.<\/p>\n

Theo \u0111\u00f3, C\u00f4ng v\u0103n s\u1ed1 2687\/TCHQ-TXNK quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 n\u1ed9i dung ch\u00ednh nh\u01b0 sau:<\/p>\n

    \n
  1. V\u1ec1 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u: Th\u1ef1c hi\u1ec7n ki\u1ec3m tra, r\u00e0 so\u00e1t c\u00e1c t\u1edd khai nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf t\u1ea1i c\u00e1c Chi c\u1ee5c H\u1ea3i quan \u0111\u1ec3 ph\u00e2n t\u00edch, x\u00e1c \u0111\u1ecbnh d\u1ea5u hi\u1ec7u nghi v\u1ea5n, r\u1ee7i ro \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ph\u1ea3i th\u00f4ng b\u00e1o danh m\u1ee5c mi\u1ec5n thu\u1ebf v\u1edbi c\u01a1 quan H\u1ea3i quan tr\u01b0\u1edbc khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a. R\u00e0 so\u00e1t c\u00e1c tr\u01b0\u1eddng h\u1ee3p khai sai m\u00e3 mi\u1ec5n thu\u1ebf \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p khai \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n
  2. V\u1ec1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf: Th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, quy tr\u00ecnh ho\u00e0n thu\u1ebf ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1780\/Q\u0110-TCHQ ng\u00e0y 17\/6\/2016 c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i b\u1ed5 sung.<\/li>\n
  3. V\u1ec1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng: Ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t to\u00e0n b\u1ed9 c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1eb7t h\u00e0ng x\u0103ng, d\u1ea7u c\u00f3 ngu\u1ed3n g\u1ed1c d\u1ea7u h\u00f3a th\u1ea1ch theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n
  4. V\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: Ki\u1ec3m tra, r\u00e0 so\u00e1t vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c m\u1eb7t h\u00e0ng \u0111\u00e3 khai b\u00e1o tr\u00ean t\u1edd khai nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5%.<\/li>\n<\/ol>\n

    Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y C\u00f4ng v\u0103n s\u1ed1 2687\/TCHQ-TXNK \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 nh\u1eb1m kh\u1eafc ph\u1ee5c c\u00e1c v\u01b0\u1edbng m\u1eafc kh\u00f3 kh\u0103n c\u00f2n t\u1ed3n t\u1ea1i, n\u00e2ng cao hi\u1ec7u qu\u1ea3 th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Ng\u00e0y 16\/05\/2018, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 2687\/TCHQ-TXNK quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf t\u1ea1i C\u1ee5c H\u1ea3i quan. C\u00f4ng v\u0103n n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh. Theo \u0111\u00f3, C\u00f4ng v\u0103n s\u1ed1 2687\/TCHQ-TXNK quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 n\u1ed9i dung ch\u00ednh nh\u01b0 sau: V\u1ec1 mi\u1ec5n thu\u1ebf […]<\/p>\n","protected":false},"author":6,"featured_media":5381,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5380","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\/5380","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\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=5380"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/5380\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/5381"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=5380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=5380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=5380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}