Ng\u00e0y 05\/10\/2018, T\u1ed5ng C\u1ee5c H\u1ea3i Quan \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 5826\/TCHQ-TXNK h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 x\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7. C\u00f4ng v\u0103n n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh.
\nTheo \u0111\u00f3, C\u00f4ng v\u0103n s\u1ed1 5826\/TCHQ-TXNK \u0111\u00e3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ea5n \u0111\u1ec1 x\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay, c\u1ee5 th\u1ec3 nh\u01b0 sau:
\nTh\u1ee9 nh\u1ea5t, v\u1ec1 x\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t n\u1eb1m ngo\u00e0i khu ch\u1ebf xu\u1ea5t: C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf \u01b0u \u0111\u00e3i, ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p, ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (DNCX) kh\u00f4ng n\u1eb1m trong khu ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a cho DNCX, doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m cho DNCX, doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 th\u1ef1c t\u1ebf \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m cho DNCX, c\u00e1c DNCX kh\u00f4ng n\u1eb1m trong khu ch\u1ebf xu\u1ea5t th\u1ef1c hi\u1ec7n mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi nhau.
\nC\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 hay kh\u00f4ng l\u00e0 DNCX l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a khu phi thu\u1ebf quan.
\nTh\u1ee9 hai, x\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a theo lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m theo lo\u1ea1i h\u00ecnh XNK t\u1ea1i ch\u1ed7 th\u00ec:
\nC\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh Kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 28 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i s\u1ed1 36\/2005\/QH11; \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 134\/2016\/N\u0110-CP, Kho\u1ea3n 3 \u0110i\u1ec1u 33 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP; \u0110i\u1ec1u 133 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC. T\u1eeb ng\u00e0y 01\/9\/2016, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u sau \u0111\u00f3 b\u00e1n s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng \u0111\u01b0\u1ee3c th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh giao h\u00e0ng cho doanh nghi\u1ec7p kh\u00e1c t\u1ea1i Vi\u1ec7t Nam th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh;<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u nh\u01b0ng sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m theo lo\u1ea1i h\u00ecnh xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 th\u00ec c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u1eed l\u00fd ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf, th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf v\u00e0 bi\u1ec3u thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 107\/2016\/QH13.
\nC\u00f3 th\u1ec3 th\u1ea5y, c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay c\u00f2n r\u1ea5t l\u00fang t\u00fang trong vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf trong qu\u00e1 tr\u00ecnh xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a. Nh\u1eefng h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3, chi ti\u1ebft c\u1ee7a T\u1ed5ng C\u1ee5c H\u1ea3i quan l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p n\u1eafm b\u1eaft v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c h\u01a1n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u00ecnh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n th\u00f4ng quan.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 05\/10\/2018, T\u1ed5ng C\u1ee5c H\u1ea3i Quan \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 5826\/TCHQ-TXNK h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 x\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7. 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 5826\/TCHQ-TXNK \u0111\u00e3 h\u01b0\u1edbng d\u1eabn chi […]<\/p>\n","protected":false},"author":3,"featured_media":6224,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6223","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\/6223","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=6223"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/6223\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/6224"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=6223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=6223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=6223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}