Ng\u00e0y 30\/08\/2019 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 60\/2019\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung 1 s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 39\/2015\/TT-BTC c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i Ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 tr\u1ecb h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15\/10\/2019
\n1. Nguy\u00ean t\u1eafc:
\na) Tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch \u00e1p d\u1ee5ng tu\u1ea7n t\u1ef1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u1eeb \u0111i\u1ec3m a \u0111\u1ebfn \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 d\u1eebng l\u1ea1i \u1edf ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u1ecb gi\u00e1 h\u1ea3i quan;
\nb) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec1 ngh\u1ecb b\u1eb1ng v\u0103n b\u1ea3n th\u00ec tr\u00ecnh t\u1ef1 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 t\u00ednh to\u00e1n c\u00f3 th\u1ec3 ho\u00e1n \u0111\u1ed5i cho nhau;
\nc) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u kh\u00e1ch quan, \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c.
\n2. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u:
\na) Ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 giao d\u1ecbch c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u: C\u0103n c\u1ee9 theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 40\/2007\/N\u0110-CP ta c\u00f3 kh\u00e1i ni\u1ec7m v\u1ec1 tr\u1ecb gi\u00e1 h\u1ea3i quan nh\u01b0 sau;
\n“Tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 tr\u1ecb gi\u00e1 giao d\u1ecbch, \u0111\u00f3 l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00e3 thanh to\u00e1n hay s\u1ebd ph\u1ea3i to\u00e1n cho nh\u1eefng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n theo nghi\u1ec7p v\u1ee5 xu\u1ea5t kh\u1ea9u cho n\u01b0\u1edbc nh\u1eadp kh\u1ea9u, tr\u1ecb gi\u00e1 n\u00e0y \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u”
\nPh\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ecb gi\u00e1 h\u1ea3i quan hay \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u1ef1 t\u1ebf \u0111\u00e3 thanh to\u00e1n ho\u1eb7c s\u1ebd ph\u1ea3i thanh to\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t nh\u1eadp kh\u1ea9u.
\nb) Ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 giao d\u1ecbch c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u gi\u1ed1ng h\u1ec7t: C\u0103n c\u1ee9 theo kho\u1ea3n 8 \u0111i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 40\/2007\/N\u0110-CP.H\u00e0ng ho\u00e1 gi\u1ed1ng h\u1ec7t nhau l\u00e0 h\u00e0ng ho\u00e1 gi\u1ed1ng nhau v\u1ec1 m\u1ecdi ph\u01b0\u01a1ng di\u1ec7n, k\u1ec3 c\u1ea3 \u0111\u1eb7c \u0111i\u1ec3m v\u1eadt l\u00fd, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 danh ti\u1ebfng; \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t \u1edf c\u00f9ng m\u1ed9t n\u01b0\u1edbc, b\u1edfi c\u00f9ng m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t ho\u1eb7c nh\u00e0 s\u1ea3n xu\u1ea5t kh\u00e1c theo s\u1ef1 \u1ee7y quy\u1ec1n c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u00f3, \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam.\u00a0
\nc) Ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 giao d\u1ecbch c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng t\u1ef1: C\u0103n c\u1ee9 theo kho\u1ea3n 9 \u0111i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 40\/2007\/N\u0110-CP H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng t\u1ef1\u00a0l\u00e0 nh\u1eefng h\u00e0ng h\u00f3a m\u1eb7c d\u00f9 kh\u00f4ng gi\u1ed1ng nhau v\u1ec1 m\u1ecdi ph\u01b0\u01a1ng di\u1ec7n nh\u01b0ng c\u00f3 c\u00e1c \u0111\u1eb7c tr\u01b0ng c\u01a1 b\u1ea3n gi\u1ed1ng nhau, \u0111\u01b0\u1ee3c l\u00e0m t\u1eeb c\u00e1c nguy\u00ean, v\u1eadt li\u1ec7u gi\u1ed1ng nhau; c\u00f3 c\u00f9ng ch\u1ee9c n\u0103ng v\u00e0 c\u00f3 th\u1ec3 ho\u00e1n \u0111\u1ed5i cho nhau trong giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i; \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t \u1edf c\u00f9ng m\u1ed9t n\u01b0\u1edbc, b\u1edfi c\u00f9ng m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t ho\u1eb7c nh\u00e0 s\u1ea3n xu\u1ea5t kh\u00e1c theo s\u1ef1 \u1ee7y quy\u1ec1n c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u00f3, \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam.
\nd) Ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb: C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 39\/2015\/TT-BTC. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ecb gi\u00e1 h\u1ea3i quan theo tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ecb gi\u00e1 h\u1ea3i quan tr\u00ean c\u01a1 s\u1edf l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u. Tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u, h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u gi\u1ed1ng h\u1ec7t, h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam tr\u1eeb (-) \u0111i c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd\u00a0ph\u00e1t sinh sau khi nh\u1eadp kh\u1ea9u.
\n\u0111) Ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 t\u00ednh to\u00e1n: C\u0103n c\u1ee9 theo \u0111i\u1ec1u 11 Th\u00f4ng t\u01b0 39\/2015\/TT-BTC. N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u1ecb gi\u00e1 h\u1ea3i quan theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 giao d\u1ecbch, tr\u1ecb gi\u00e1 cho h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u gi\u1ed1ng nhau, t\u01b0\u01a1ng t\u1ef1 hay tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb th\u00ec tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 t\u00ednh to\u00e1n. h\u1ecdc xu\u1ea5t nh\u1eadp kh\u1ea9u \u1edf \u0111\u00e2u
\ne) Ph\u01b0\u01a1ng ph\u00e1p suy lu\u1eadn: Trong t\u1ed5ng s\u1ed1 s\u00e1u ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, ph\u01b0\u01a1ng ph\u00e1p suy lu\u1eadn l\u00e0 ph\u01b0\u01a1ng ph\u00e1p cu\u1ed1i c\u00f9ng v\u00e0 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u00edt \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t.
\nTh\u00f4ng t\u01b0 60\/2019\/TT-BTC n\u00e0y gi\u00fap c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, c\u01a1 quan h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u 1 c\u00e1ch ph\u00f9 h\u1ee3p nh\u1ea5t.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 30\/08\/2019 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 60\/2019\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung 1 s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 39\/2015\/TT-BTC c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i Ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 tr\u1ecb h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15\/10\/2019 1. Nguy\u00ean t\u1eafc: a) Tr\u1ecb […]<\/p>\n","protected":false},"author":3,"featured_media":9532,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9536","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\/9536","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=9536"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/9536\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/9532"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=9536"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=9536"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=9536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}