{"id":5646,"date":"2018-06-24T23:29:36","date_gmt":"2018-06-24T23:29:36","guid":{"rendered":"https:\/\/bizlawyer.vn?p=5646"},"modified":"2018-06-24T23:29:36","modified_gmt":"2018-06-24T23:29:36","slug":"quy-dinh-moi-viec-ap-dung-thue-suat-thue-nhap-khau-doi-voi-hang-hoa-quan-ly-theo-han-ngach-thue-quan-nhap-khau","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/quy-dinh-moi-viec-ap-dung-thue-suat-thue-nhap-khau-doi-voi-hang-hoa-quan-ly-theo-han-ngach-thue-quan-nhap-khau","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a qu\u1ea3n l\u00fd theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u1eadp kh\u1ea9u"},"content":{"rendered":"

Ng\u00e0y 15\/ 06\/ 2018, B\u1ed9 C\u00f4ng th\u01b0\u01a1ng ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 12\/2018\/TT-BCT quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd ngo\u1ea1i th\u01b0\u01a1ng v\u00e0 ngh\u1ecb \u0111\u1ecbnh s\u1ed1 69\/2018\/N\u0110-CP ng\u00e0y 15\/05\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd ngo\u1ea1i th\u01b0\u01a1ng. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh.<\/p>\n

Theo \u0111\u00f3, Th\u00f4ng t\u01b0 12\/2018\/TT-BCT quy \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a qu\u1ea3n l\u00fd theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u1eadp kh\u1ea9u nh\u01b0 sau:<\/p>\n

    \n
  1. Th\u01b0\u01a1ng nh\u00e2n \u0111\u01b0\u1ee3c B\u1ed9 C\u00f4ng th\u01b0\u01a1ng c\u1ea5p Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan ho\u1eb7c \u0111\u01b0\u1ee3c B\u1ed9 C\u00f4ng th\u01b0\u01a1ng th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n quy\u1ec1n s\u1eed d\u1ee5ng h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u1eadp kh\u1ea9u th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u trong h\u1ea1n ng\u1ea1ch thu\u1ebf quan \u0111\u1ed1i v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ghi trong Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan ho\u1eb7c ghi trong th\u00f4ng b\u00e1o quy\u1ec1n s\u1eed d\u1ee5ng h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u1eadp kh\u1ea9u;<\/li>\n
  2. \u0110\u1ed1i v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ngo\u00e0i h\u1ea1n ng\u1ea1ch thu\u1ebf quan th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u ngo\u00e0i h\u1ea1n ng\u1ea1ch thu\u1ebf quan;<\/li>\n
  3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p d\u1ee5ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec1u h\u00e0nh h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u1eadp kh\u1ea9u kh\u00e1c v\u1edbi ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd th\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 C\u00f4ng th\u01b0\u01a1ng;<\/li>\n
  4. Thu\u1ebf su\u00e2t thu\u1ebf nh\u1eadp kh\u1ea9u trong h\u1ea1n ng\u1ea1ch thu\u1ebf quan v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u ngo\u00e0i h\u1ea1n ng\u1ea1ch thu\u1ebf quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/li>\n<\/ol>\n

    B\u00ean c\u1ea1nh \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f2n quy \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c xem x\u00e9t c\u1ea5p Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan, c\u1ee5 th\u1ec3 l\u00e0:<\/p>\n

      \n
    1. \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng thu\u1ed1c l\u00e1 nguy\u00ean li\u1ec7u: Th\u01b0\u01a1ng nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p s\u1ea3n xu\u1ea5t thu\u1ed1c l\u00e1 \u0111i\u1ebfu do B\u1ed9 C\u00f4ng th\u01b0\u01a1ng c\u1ea5p v\u00e0 c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng thu\u1ed1c l\u00e1 nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u cho s\u1ea3n xu\u1ea5t thu\u1ed1c l\u00e1 \u0111i\u1ebfu;<\/li>\n
    2. \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng mu\u1ed1i: Th\u01b0\u01a1ng nh\u00e2n c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng mu\u1ed1i cho s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh x\u00e1c nh\u1eadn;<\/li>\n
    3. \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng tr\u1ee9ng gia c\u1ea7m: Th\u01b0\u01a1ng nh\u00e2n c\u00f3 nhu c\u1ea7u nh\u1eadp kh\u1ea9u tr\u1ee9ng gia c\u1ea7m;<\/li>\n
    4. \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng \u0111\u01b0\u1eddng tinh luy\u1ec7n, \u0111\u01b0\u1eddng th\u00f4: Th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn h\u00e0ng n\u0103m c\u1ee7a B\u1ed9 C\u00f4ng th\u01b0\u01a1ng tr\u00ean c\u01a1 s\u1edf trao \u0111\u1ed5i \u00fd ki\u1ebfn v\u1edbi B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n, B\u1ed9 T\u00e0i ch\u00ednh;<\/li>\n<\/ol>\n

      Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng mu\u1ed1i, tr\u1ee9ng gia c\u1ea7m, \u0111\u01b0\u1eddng tinh luy\u1ec7n, \u0111\u01b0\u1eddng th\u00f4 B\u1ed9 C\u00f4ng th\u01b0\u01a1ng trao \u0111\u1ed5i v\u1edbi B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec3m ph\u00e2n giao h\u1ea1n ng\u1ea1ch thu\u1ebf.<\/p>\n

      Nh\u01b0 v\u1eady, Th\u00f4ng t\u01b0 12\/2018\/TT-BCT \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh kh\u00e1 chi ti\u1ebft v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u v\u1edbi c\u00e1c h\u00e0ng h\u00f3a qu\u1ea3n l\u00fd theo h\u1ea1n ng\u1ea1ch thu\u1ebf, \u0111\u1ed3ng t\u1eddi c\u0169ng n\u00eau r\u00f5 c\u00e1c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xem x\u00e9t c\u1ea5p Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan, qua \u0111\u00f3, t\u1ea1o c\u01a1 s\u1edf \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt Thu\u1ebf c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u1eebng m\u1eb7t h\u00e0ng, h\u1ea1n ch\u1ebf s\u1ef1 gian l\u1eadn, tr\u1ed1n thu\u1ebf trong hoat \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p.<\/p>\n

      <\/div>\n","protected":false},"excerpt":{"rendered":"

      Ng\u00e0y 15\/ 06\/ 2018, B\u1ed9 C\u00f4ng th\u01b0\u01a1ng ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 12\/2018\/TT-BCT quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd ngo\u1ea1i th\u01b0\u01a1ng v\u00e0 ngh\u1ecb \u0111\u1ecbnh s\u1ed1 69\/2018\/N\u0110-CP ng\u00e0y 15\/05\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd ngo\u1ea1i th\u01b0\u01a1ng. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c […]<\/p>\n","protected":false},"author":6,"featured_media":5647,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5646","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\/5646","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=5646"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/5646\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/5647"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=5646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=5646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=5646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}