{"id":700,"date":"2018-04-01T10:36:22","date_gmt":"2018-04-01T10:36:22","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/quy-dinh-ve-chi-phi-van-tai-nam-2018"},"modified":"2018-04-01T10:36:22","modified_gmt":"2018-04-01T10:36:22","slug":"quy-dinh-ve-chi-phi-van-tai-nam-2018","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/quy-dinh-ve-chi-phi-van-tai-nam-2018","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed v\u1eadn t\u1ea3i n\u0103m 2018"},"content":{"rendered":"

Ng\u00e0y 16\/03\/2018, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 1395\/TCHQ-TXNK quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed v\u1eadn t\u1ea3i. C\u00f4ng v\u0103n n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh..<\/span><\/span><\/span><\/p>\n

Theo \u0111\u00f3, C\u00f4ng v\u0103n s\u1ed1 1395\/TCHQ-TXNK quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn c\u00e1c C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u00ean c\u1ea3 n\u01b0\u1edbc c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/span><\/span><\/p>\n

1. Ch\u1ec9 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai b\u00e1o chi ph\u00ed v\u1eadn t\u1ea3i v\u00e0 c\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean n\u1ebfu c\u00e1c Kho\u1ea3n chi ph\u00ed n\u00e0y thu\u1ed9c Kho\u1ea3n \u0110i\u1ec1u ch\u1ec9nh c\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g Kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 39\/2015\/TT-BTC ng\u00e0y 25\/03\/2015 v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0110i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 39\/2015\/TT-BTC. C\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng th\u1ee9c v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng l\u00e0 c\u1ea3ng d\u1ee1 h\u00e0ng ghi tr\u00ean v\u1eadn \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP ng\u00e0y 21\/01\/2015.<\/span><\/span><\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c Kho\u1ea3n chi ph\u00ed n\u00e0y l\u00e0 Kho\u1ea3n \u0110i\u1ec1u ch\u1ec9nh c\u1ed9ng th\u00ec c\u01a1 quan h\u1ea3i quan h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai b\u00e1o nh\u01b0 sau n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n khai b\u00e1o m\u00e3 ph\u00e2n lo\u1ea1i khai tr\u1ecb gi\u00e1 l\u00e0 7. T\u1ea1i ch\u1ec9 ti\u00eau 1.49 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC ng\u00e0y 25\/3\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (M\u00e3, t\u00ean Kho\u1ea3n \u0110i\u1ec1u ch\u1ec9nh): \u00d4 1 khai k\u00fd t\u1ef1 \u201cN\u201d, \u00d4 2 khai k\u00fd t\u1ef1 \u201cDP\u201d, \u00d4 3 nh\u1eadp m\u00e3 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7, \u00d4 4 nh\u1eadp t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c Kho\u1ea3n \u0110i\u1ec1u ch\u1ec9nh, sau \u0111\u00f3 nh\u1eadp v\u00e0o t\u1ed5ng gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng tay v\u00e0o h\u1ec7 th\u1ed1ng. \u0110\u1ed3ng th\u1eddi, t\u1ea1i ch\u1ec9 ti\u00eau 1.50 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC (chi ti\u1ebft khai tr\u1ecb gi\u00e1): nh\u1eadp t\u00f3m t\u1eaft s\u1ed1 ti\u1ec1n c\u1ee7a t\u1eebng Kho\u1ea3n \u0110i\u1ec1u ch\u1ec9nh, v\u00ed d\u1ee5 CIC (1.270.000VN\u0110).<\/span><\/span><\/span><\/p>\n

3. Th\u1ef1c hi\u1ec7n ki\u1ec3m tra Kho\u1ea3n chi ph\u00ed n\u00e0y t\u1ea1i kh\u00e2u trong v\u00e0 sau th\u00f4ng quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP Th\u00f4ng t\u01b0 s\u1ed1 39\/2015\/TT-BTC Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC.<\/span><\/span><\/span><\/p>\n

Ngo\u00e0i ra C\u00f4ng v\u0103n s\u1ed1 1395\/TCHQ-TXNK c\u00f2n \u0111\u01b0a ra v\u00ed d\u1ee5 minh h\u1ecda c\u1ee5 th\u1ec3 \u0111\u1ec3 c\u00e1c C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 trong c\u1ea3 n\u01b0\u1edbc tham kh\u1ea3o v\u00e0 th\u1ef1c hi\u1ec7n.<\/span><\/span><\/span><\/p>\n

Nh\u1eefng quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 1395\/TCHQ-TXNK l\u00e0 nh\u1eefng quy \u0111\u1ecbnh h\u1ebft s\u1ee9c c\u1ea7n thi\u1ebft \u0111\u1ec3 ki\u1ec3m so\u00e1t v\u00e0 kh\u1eafc ph\u1ee5c t\u00ecnh tr\u1ea1ng c\u00f3 nhi\u1ec1u c\u00e1ch hi\u1ec3u kh\u00e1c nhau v\u1ec1 vi\u1ec7c c\u1ed9ng hay kh\u00f4ng c\u1ed9ng kho\u1ea3n chi ph\u00ed v\u1eadn t\u1ea3i v\u00e0 c\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean g\u00e2y ra l\u00fang t\u00fang trong vi\u1ec7c t\u00ednh chi ph\u00ed v\u1eadn t\u1ea3i. Qua \u0111\u00f3, c\u00f3 th\u1ec3 th\u1ea5y, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111ang th\u1ec3 hi\u1ec7n nh\u1eefng n\u1ed7 l\u1ef1c trong vi\u1ec7c n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng t\u00e1c h\u1ea3i quan khi b\u01b0\u1edbc v\u00e0o th\u1eddi k\u1ef3 h\u1ed9i nh\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n.<\/span><\/span><\/span><\/p>\n

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

Ng\u00e0y 16\/03\/2018, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 1395\/TCHQ-TXNK quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed v\u1eadn t\u1ea3i. 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 1395\/TCHQ-TXNK quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn c\u00e1c C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u00ean c\u1ea3 n\u01b0\u1edbc c\u1ee5 th\u1ec3 nh\u01b0 sau: […]<\/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-700","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/700","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=700"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/700\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}