Ng\u00e0y 12\/10\/2018, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 6010\/TCHQ-TXNK tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 26092018\/GETECH ng\u00e0y 26\/09\/2018 c\u1ee7a C\u00f4ng ty TNHH Getech Vi\u1ec7t Nam, c\u00f4ng v\u0103n s\u1ed1 2609\/18\/JS-HQVP ng\u00e0y 26\/09\/2018 c\u1ee7a C\u00f4ng ty TNHH Jinsung IND Vina (g\u1ecdi t\u1eaft l\u00e0 C\u00f4ng ty) \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (DNCX). 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 6010\/TCHQ-TXNK c\u00f3 nh\u1eefng n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd, c\u1ee5 th\u1ec3 nh\u01b0 sau:
\n1. V\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u
\nC\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 2 Lu\u1eadt thu\u1ebf XNK s\u1ed1 107\/2016\/QH13 th\u00ec: H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1eeb khu phi thu\u1ebf quan ra n\u01b0\u1edbc ngo\u00e0i; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o khu phi thu\u1ebf quan v\u00e0 ch\u1ec9 s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan; h\u00e0ng h\u00f3a chuy\u1ec3n t\u1eeb khu phi thu\u1ebf quan n\u00e0y sang khu phi thu\u1ebf quan kh\u00e1c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.
\nTheo \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng, v\u0103n ph\u00f2ng, l\u1eafp \u0111\u1eb7t thi\u1ebft b\u1ecb cho: doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n th\u1eb3ng v\u00e0o doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u.
\n2. V\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)
\nC\u0103n c\u1ee9 kho\u1ea3n 20 \u0110i\u1ec1u 5 Lu\u1eadt thu\u1ebf GTGT s\u1ed1 13\/2008\/QH12; kho\u1ea3n 20 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh h\u00e0ng h\u00f3a mua b\u00e1n gi\u1eefa n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c khu phi thu\u1ebf quan v\u00e0 gi\u1eefa c\u00e1c khu phi thu\u1ebf quan v\u1edbi nhau thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p trong khu phi thu\u1ebf quan nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o khu phi thu\u1ebf quan th\u00ec h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.
\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba, khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng cho DNCX th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT, khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf GTGT 0% v\u00e0 \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 25\/2018\/TT-BTC ng\u00e0y 16\/3\/2018 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.
\nC\u00f3 h\u1ec3 th\u1ea5y, n\u1ed9i dung tr\u1ea3 l\u1eddi c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 6010\/TCHQ-TXNK ng\u00e0y 12\/10\/2018 n\u00eau tr\u00ean kh\u00f4ng ch\u1ec9 gi\u1ea3i \u0111\u00e1p k\u1ecbp th\u1eddi cho v\u01b0\u1edbng m\u1eafc c\u1ee7a C\u00f4ng ty TNHH Getech Vi\u1ec7t Nam, C\u00f4ng ty TNHH Jinsung IND Vina m\u00e0 c\u00f2n c\u00f3 gi\u00e1 tr\u1ecb tham kh\u1ea3o, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p g\u1eb7p t\u00ecnh hu\u1ed1ng t\u01b0\u01a1ng t\u1ef1.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 12\/10\/2018, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 6010\/TCHQ-TXNK tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 26092018\/GETECH ng\u00e0y 26\/09\/2018 c\u1ee7a C\u00f4ng ty TNHH Getech Vi\u1ec7t Nam, c\u00f4ng v\u0103n s\u1ed1 2609\/18\/JS-HQVP ng\u00e0y 26\/09\/2018 c\u1ee7a C\u00f4ng ty TNHH Jinsung IND Vina (g\u1ecdi t\u1eaft l\u00e0 C\u00f4ng ty) \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf h\u00e0ng […]<\/p>\n","protected":false},"author":6,"featured_media":6248,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6247","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\/6247","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=6247"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/6247\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/6248"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=6247"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=6247"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=6247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}