{"id":1647,"date":"2023-09-27T10:54:16","date_gmt":"2023-09-27T03:54:16","guid":{"rendered":"https:\/\/southern.com.vn\/?p=1647"},"modified":"2023-09-27T10:59:17","modified_gmt":"2023-09-27T03:59:17","slug":"thue-nhap-khau","status":"publish","type":"post","link":"https:\/\/southern.com.vn\/vi\/thue-nhap-khau\/","title":{"rendered":"C\u00e1c Lo\u1ea1i Thu\u1ebf Khi Nh\u1eadp Kh\u1ea9u H\u00e0ng H\u00f3a"},"content":{"rendered":"

Trong k\u1ef7 nguy\u00ean to\u00e0n c\u1ea7u ho\u00e1, vi\u1ec7c giao th\u01b0\u01a1ng qu\u1ed1c t\u1ebf \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a n\u1ec1n kinh t\u1ebf m\u1ed7i qu\u1ed1c gia. Thu\u1ebf nh\u1eadp kh\u1ea9u<\/strong> – m\u1ed9t h\u1ea1ng m\u1ee5c thu\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua b\u00e1n, trao \u0111\u1ed5i h\u00e0ng ho\u00e1 gi\u1eefa c\u00e1c qu\u1ed1c gia. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 ngu\u1ed3n thu quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng. Gi\u00fap qu\u1ea3n l\u00fd s\u1ef1 c\u00e2n b\u1eb1ng th\u01b0\u01a1ng m\u1ea1i v\u00e0 b\u1ea3o v\u1ec7 ng\u00e0nh c\u00f4ng nghi\u1ec7p n\u1ed9i \u0111\u1ecba. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd \u0111\u01b0a ra c\u00e1i nh\u00ecn chi ti\u1ebft v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1<\/strong>. T\u1eeb \u0111\u00f3 gi\u00fap b\u1ea1n \u0111\u1ecdc hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u1ea7m quan tr\u1ecdng v\u00e0 c\u01a1 c\u1ea5u c\u1ee7a lo\u1ea1i thu\u1ebf n\u00e0y trong khu\u00f4n kh\u1ed5 th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf.<\/p>\n

C\u00e1c lo\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a<\/h2>\n

Thu\u1ebf nh\u1eadp kh\u1ea9u<\/h3>\n

\u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf ch\u00ednh m\u00e0 m\u1ecdi doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i ch\u1ecbu khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a. M\u1ee9c thu\u1ebf n\u00e0y t\u00f9y thu\u1ed9c v\u00e0o danh m\u1ee5c h\u00e0ng h\u00f3a v\u00e0 c\u00f3 th\u1ec3 bi\u1ebfn \u0111\u1ed5i d\u1ef1a tr\u00ean c\u00e1c hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i gi\u1eefa Vi\u1ec7t Nam v\u00e0 c\u00e1c qu\u1ed1c gia kh\u00e1c.<\/p>\n

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/h3>\n

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong>, hay c\u00f2n g\u1ecdi l\u00e0 VAT<\/strong>. L\u00e0 lo\u1ea1i thu\u1ebf quen thu\u1ed9c trong h\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a h\u1ea7u h\u1ebft c\u00e1c qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi. B\u1ea3n ch\u1ea5t c\u1ee7a n\u00f3 l\u00e0 ph\u1ea3n \u00e1nh s\u1ef1 gia t\u0103ng v\u1ec1 gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 t\u1eeb giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t \u0111\u1ebfn l\u01b0u th\u00f4ng v\u00e0 ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng.<\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, ch\u00fang c\u0169ng kh\u00f4ng n\u1eb1m ngo\u00e0i quy \u0111\u1ecbnh n\u00e0y. M\u1ed7i l\u1ea7n m\u1ed9t s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u v\u00e0o m\u1ed9t qu\u1ed1c gia, gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00f3 s\u1ebd b\u1ecb \u0111\u00e1nh thu\u1ebf. Tuy nhi\u00ean, c\u0169ng c\u1ea7n l\u01b0u \u00fd r\u1eb1ng kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec1u ch\u1ecbu thu\u1ebf GTGT. C\u00f3 m\u1ed9t s\u1ed1 lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u1eb7c bi\u1ec7t, d\u1ef1a v\u00e0o quy \u0111\u1ecbnh v\u00e0 ch\u00ednh s\u00e1ch c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng qu\u1ed1c gia, s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf n\u00e0y.<\/p>\n

\"Thu\u1ebf
Thu\u1ebf nh\u1eadp kh\u1ea9u – m\u1ed9t h\u1ea1ng m\u1ee5c thu\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua b\u00e1n, trao \u0111\u1ed5i h\u00e0ng ho\u00e1 gi\u1eefa c\u00e1c qu\u1ed1c gia.<\/figcaption><\/figure>\n

Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/h3>\n

Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/strong> l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 c\u1ee7a ch\u00ednh ph\u1ee7 \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau d\u00f9ng c\u1ee7a x\u00e3 h\u1ed9i. \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu. Lo\u1ea1i thu\u1ebf n\u00e0y ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 m\u00e0 ch\u00ednh ph\u1ee7 mu\u1ed1n h\u1ea1n ch\u1ebf ho\u1eb7c ki\u1ec3m so\u00e1t. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u, h\u1ecd ph\u1ea3i thanh to\u00e1n thu\u1ebf n\u00e0y cho nh\u1eefng s\u1ea3n ph\u1ea9m thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/p>\n

M\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a th\u01b0\u1eddng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t bao g\u1ed3m thu\u1ed1c l\u00e1 \u0111i\u1ebfu, x\u00ec g\u00e0, r\u01b0\u1ee3u, bia, t\u00e0u bay, du thuy\u1ec1n, x\u0103ng, b\u00e0i l\u00e1, v.v<\/p>\n

Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/h3>\n

Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/strong> \u00e1p d\u1ee5ng cho c\u00e1c s\u1ea3n ph\u1ea9m v\u00e0 h\u00e0ng h\u00f3a c\u00f3 t\u00e1c \u0111\u1ed9ng x\u1ea5u \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng. Nh\u1eefng doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u m\u1eb7t h\u00e0ng nh\u01b0 x\u0103ng d\u1ea7u, m\u1ee1 nh\u1eddn, t\u00fai nilong, v\u00e0 nhi\u1ec1u s\u1ea3n ph\u1ea9m kh\u00e1c ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf n\u00e0y, ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p x\u0103ng d\u1ea7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n ra th\u1ecb tr\u01b0\u1eddng.<\/p>\n

Thu\u1ebf t\u1ef1 v\u1ec7<\/h3>\n

Thu\u1ebf t\u1ef1 v\u1ec7<\/strong> l\u00e0 m\u1ed9t bi\u1ec7n ph\u00e1p b\u1ea3o v\u1ec7 ng\u00e0nh s\u1ea3n xu\u1ea5t n\u1ed9i \u0111\u1ecba kh\u1ecfi s\u1ef1 c\u1ea1nh tranh c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u. Khi m\u1ed9t m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn \u0111\u1ebfn m\u1ee9c g\u00e2y h\u1ea1i ho\u1eb7c \u0111e d\u1ecda g\u00e2y h\u1ea1i cho ng\u00e0nh s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc, thu\u1ebf t\u1ef1 v\u1ec7 s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1eb1m b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a ng\u00e0nh c\u00f4ng nghi\u1ec7p v\u00e0 s\u1ea3n xu\u1ea5t n\u1ed9i \u0111\u1ecba.<\/p>\n

Thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1<\/h3>\n

Thu\u1ebf nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a<\/strong> n\u00e0y \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ec3 b\u1ea3o v\u1ec7 ng\u00e0nh s\u1ea3n xu\u1ea5t n\u1ed9i \u0111\u1ecba kh\u1ecfi nh\u1eefng m\u1eb7t h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c b\u00e1n d\u01b0\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng, g\u00e2y thi\u1ec7t h\u1ea1i ho\u1eb7c \u0111e d\u1ecda t\u1edbi ng\u00e0nh s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc. Lo\u1ea1i thu\u1ebf n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o m\u1ed9t m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh c\u00f4ng b\u1eb1ng v\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba.<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebfxu\u1ea5t, nh\u1eadp kh\u1ea9u<\/h2>\n

Theo \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u thu\u1ebf nh\u1eadp kh\u1ea9u 2016, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf XNK bao g\u1ed3m:<\/strong><\/p>\n

– H\u00e0ng h\u00f3a \u0111i qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam.<\/p>\n

– H\u00e0ng h\u00f3a di chuy\u1ec3n gi\u1eefa th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc v\u00e0 khu phi thu\u1ebf quan.<\/p>\n

– H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t, nh\u1eadp t\u1ea1i ch\u1ed7 v\u00e0 doanh nghi\u1ec7p c\u00f3 quy\u1ec1n xu\u1ea5t nh\u1eadp kh\u1ea9u, quy\u1ec1n ph\u00e2n ph\u1ed1i.<\/p>\n

M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ch\u1ec9 ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, mi\u1ec5n thu\u1ebfnh\u1eadp kh\u1ea9u:<\/strong><\/p>\n

– H\u00e0ng qu\u00e1 c\u1ea3nh, chuy\u1ec3n kh\u1ea9u ho\u1eb7c trung chuy\u1ec3n.<\/p>\n

– H\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o ho\u1eb7c vi\u1ec7n tr\u1ee3 kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i.<\/p>\n

M\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf h\u1ea3i quan ph\u1ea3i n\u1ed9p khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a n\u0103m 2023 bao g\u1ed3m:<\/strong><\/p>\n

– H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1eeb khu phi thu\u1ebf quan ra n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

– H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o khu phi thu\u1ebf quan, v\u1edbi \u0111i\u1ec1u ki\u1ec7n h\u00e0ng h\u00f3a n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan.<\/p>\n

– H\u00e0ng h\u00f3a chuy\u1ec3n t\u1eeb m\u1ed9t khu phi thu\u1ebf quan n\u00e0y sang m\u1ed9t khu phi thu\u1ebf quan kh\u00e1c.<\/p>\n

– Ph\u1ea7n d\u1ea7u kh\u00ed d\u00f9ng \u0111\u1ec3 tr\u1ea3 thu\u1ebf t\u00e0i nguy\u00ean khi xu\u1ea5t kh\u1ea9u.<\/p>\n

\"Nh\u1eefng
Nh\u1eefng lo\u1ea1i h\u00e0ng h\u00f3a n\u00e0o ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u?<\/figcaption><\/figure>\n

C\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a<\/strong><\/h2>\n

C\u00f3 3 ph\u01b0\u01a1ng ph\u00e1p:<\/strong><\/p>\n

    \n
  • Theo tr\u1ecb gi\u00e1 giao d\u1ecbch<\/li>\n
  • Theo gi\u00e1 tr\u1ecb giao d\u1ecbch c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u gi\u1ed1ng h\u1ec7t<\/li>\n
  • Theo gi\u00e1 tr\u1ecb giao d\u1ecbch c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng t\u1ef1.<\/li>\n<\/ul>\n

    \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a XNK, n\u1ebfu c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n k\u00e8m theo \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p l\u1ec7, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>\n

    M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p tr\u1ecb gi\u00e1 h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng so v\u1edbi gi\u00e1 mua gi\u00e1 b\u00e1n t\u1ed1i thi\u1ec3u th\u1ef1c t\u1ebf t\u1ea1i c\u1eeda kh\u1ea9u, th\u00ec gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf theo bi\u1ec3u gi\u00e1 c\u1ee7a ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/p>\n

    Gi\u00e1 t\u00ednh thu\u1ebf t\u00ednh b\u1eb1ng VND. Ngo\u1ea1i t\u1ec7 s\u1ebd \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra VND theo t\u1ef7 gi\u00e1 mua v\u00e0o do Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1.<\/p>\n

    Thu\u1ebf su\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a<\/strong><\/h2>\n

    Thu\u1ebf nh\u1eadp kh\u1ea9u d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 % v\u00e0 bi\u1ebfn \u0111\u1ed5i t\u00f9y theo m\u1eb7t h\u00e0ng. M\u1ee9c thu\u1ebf c\u0169ng ph\u1ee5 thu\u1ed9c v\u00e0o khu v\u1ef1c th\u1ecb tr\u01b0\u1eddng, ph\u1ea3n \u00e1nh ch\u00ednh s\u00e1ch th\u01b0\u01a1ng m\u1ea1i c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/p>\n

    – Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i<\/strong>: \u00c1p d\u1ee5ng cho h\u00e0ng nh\u1eadp kh\u1ea9u t\u1eeb qu\u1ed1c gia th\u1ef1c hi\u1ec7n \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c v\u1edbi Vi\u1ec7t Nam. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a.<\/p>\n

    – Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t<\/strong>: D\u00e0nh cho h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb c\u00e1c n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 c\u00f3 th\u1ecfa thu\u1eadn thu\u1ebf \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u1edbi Vi\u1ec7t Nam (nh\u01b0 FTA). H\u00e0ng h\u00f3a c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00f3 xu\u1ea5t x\u1ee9 t\u1ea1i n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 tham gia th\u1ecfa thu\u1eadn.<\/p>\n

    – Thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng<\/strong>: \u00c1p d\u1ee5ng cho h\u00e0ng nh\u1eadp kh\u1ea9u t\u1eeb qu\u1ed1c gia kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c ho\u1eb7c \u01b0u \u0111\u00e3i thu\u1ebf v\u1edbi Vi\u1ec7t Nam. M\u1ee9c thu\u1ebf n\u00e0y th\u01b0\u1eddng cao h\u01a1n thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i kh\u00f4ng qu\u00e1 70%.<\/p>\n

    – Thu\u1ebf b\u1ed5 sung<\/strong>: \u00c1p d\u1ee5ng cho h\u00e0ng h\u00f3a c\u00f3 gi\u00e1 b\u00e1n th\u1ea5p do b\u1ecb b\u00e1n ph\u00e1 gi\u00e1 ho\u1eb7c nh\u1eadn tr\u1ee3 c\u1ea5p, g\u00e2y kh\u00f3 kh\u0103n cho ng\u00e0nh s\u1ea3n xu\u1ea5t t\u01b0\u01a1ng t\u1ef1 trong n\u01b0\u1edbc; ho\u1eb7c \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 t\u1eeb qu\u1ed1c gia c\u00f3 bi\u1ec7n ph\u00e1p ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed v\u1ec1 thu\u1ebf ho\u1eb7c bi\u1ec7n ph\u00e1p kh\u00e1c \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 c\u1ee7a Vi\u1ec7t Nam.<\/p>\n

    \"Thu\u1ebf
    Thu\u1ebf nh\u1eadp kh\u1ea9u d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 % v\u00e0 bi\u1ebfn \u0111\u1ed5i t\u00f9y theo m\u1eb7t h\u00e0ng.<\/figcaption><\/figure>\n

    Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a<\/strong><\/h2>\n

    Thu\u1ebf c\u1ea7n thanh to\u00e1n<\/strong> = L\u01b0\u1ee3ng h\u00e0ng nh\u1eadp kh\u1ea9u x Gi\u00e1 tr\u1ecb h\u00e0ng tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb x Thu\u1ebf su\u1ea5t cho m\u1eb7t h\u00e0ng<\/p>\n

    Thu\u1ebf GTGT<\/strong> = (T\u1ed5ng gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf + Thu\u1ebf nh\u1eadp kh\u1ea9u + Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3) + Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3)) x Thu\u1ebf su\u1ea5t GTGT.<\/p>\n

    Ch\u00fa \u00fd:<\/strong> <\/span>Khi t\u00ednh to\u00e1n, ch\u00fang ta c\u1ea7n tu\u00e2n theo th\u1ee9 t\u1ef1: thu\u1ebf nh\u1eadp kh\u1ea9u -> Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3) -> Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) -> Thu\u1ebf GTGT.<\/p>\n

    Gi\u1ea3 s\u1eed c\u00f3 m\u1ed9t m\u1eb7t h\u00e0ng m\u00e0 tr\u00ean \u0111\u00f3 c\u00f3 c\u00e1c lo\u1ea1i thu\u1ebf: Thu\u1ebf nh\u1eadp kh\u1ea9u, Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 Thu\u1ebf GTGT.<\/p>\n

    Ch\u00fang ta t\u00ednh nh\u01b0 sau:<\/strong><\/p>\n

    – Thu\u1ebf nh\u1eadp kh\u1ea9u: Gi\u00e1 tr\u1ecb c\u1ee7a m\u1eb7t h\u00e0ng x Thu\u1ebf su\u1ea5t = A<\/p>\n

    – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t: (Gi\u00e1 tr\u1ecb c\u1ee7a m\u1eb7t h\u00e0ng + A) x Thu\u1ebf su\u1ea5t ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t = B<\/p>\n

    – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng: (Gi\u00e1 tr\u1ecb c\u1ee7a m\u1eb7t h\u00e0ng + A + B) x Thu\u1ebf su\u1ea5t b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng = C<\/p>\n

    – Thu\u1ebf GTGT: (Gi\u00e1 tr\u1ecb c\u1ee7a m\u1eb7t h\u00e0ng + A + B + C) x Thu\u1ebf su\u1ea5t GTGT<\/p>\n

    V\u00ed d\u1ee5: T\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u cho m\u00e1y t\u00ednh c\u00e1 nh\u00e2n nh\u1eadp t\u1eeb M\u1ef9 v\u1ec1 Vi\u1ec7t Nam<\/strong><\/p>\n

      \n
    • Gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n cho m\u1ed9t m\u00e1y t\u00ednh c\u00e1 nh\u00e2n: 1,000 USD<\/li>\n
    • Thu\u1ebf nh\u1eadp kh\u1ea9u cho m\u00e1y t\u00ednh c\u00e1 nh\u00e2n t\u1eeb M\u1ef9: 15%<\/li>\n
    • Thu\u1ebf GTGT (n\u1ebfu c\u1ea7n): 10%<\/li>\n<\/ul>\n

      B\u01b0\u1edbc 1: T\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u<\/strong> Thu\u1ebf nh\u1eadp kh\u1ea9u = Gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n x Thu\u1ebf su\u1ea5t nh\u1eadp kh\u1ea9u = 1,000 USD x 15% = 150 USD<\/p>\n

      B\u01b0\u1edbc 2: T\u00ednh thu\u1ebf GTGT d\u1ef1a tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a sau thu\u1ebf nh\u1eadp kh\u1ea9u<\/strong> T\u1ed5ng gi\u00e1 tr\u1ecb sau thu\u1ebf nh\u1eadp kh\u1ea9u = Gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n + Thu\u1ebf nh\u1eadp kh\u1ea9u = 1,000 USD + 150 USD = 1,150 USD<\/p>\n

      Thu\u1ebf GTGT = T\u1ed5ng gi\u00e1 tr\u1ecb sau thu\u1ebf nh\u1eadp kh\u1ea9u x Thu\u1ebf su\u1ea5t GTGT = 1,150 USD x 10% = 115 USD<\/p>\n

      K\u1ebft lu\u1eadn:<\/strong><\/p>\n

        \n
      • Thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ea7n ph\u1ea3i n\u1ed9p cho m\u00e1y t\u00ednh c\u00e1 nh\u00e2n n\u00e0y l\u00e0 150 USD<\/li>\n
      • Thu\u1ebf GTGT c\u1ea7n n\u1ed9p cho m\u00e1y t\u00ednh c\u00e1 nh\u00e2n n\u00e0y l\u00e0 115 USD<\/li>\n<\/ul>\n

        Nh\u01b0 v\u1eady, t\u1ed5ng c\u1ed9ng, doanh nghi\u1ec7p c\u1ea7n n\u1ed9p 265 USD cho c\u1ea3 thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT khi nh\u1eadp m\u00e1y t\u00ednh c\u00e1 nh\u00e2n t\u1eeb M\u1ef9 v\u1ec1 Vi\u1ec7t Nam.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Trong k\u1ef7 nguy\u00ean to\u00e0n c\u1ea7u ho\u00e1, vi\u1ec7c giao th\u01b0\u01a1ng qu\u1ed1c t\u1ebf \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a n\u1ec1n kinh t\u1ebf m\u1ed7i qu\u1ed1c gia. Thu\u1ebf nh\u1eadp kh\u1ea9u – m\u1ed9t h\u1ea1ng m\u1ee5c thu\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua b\u00e1n, trao \u0111\u1ed5i h\u00e0ng ho\u00e1 gi\u1eefa c\u00e1c qu\u1ed1c gia. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0<\/p>\n","protected":false},"author":1,"featured_media":1654,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[103],"tags":[],"yoast_head":"\nC\u00e1c Lo\u1ea1i Thu\u1ebf Nh\u1eadp Kh\u1ea9u H\u00e0ng H\u00f3a - Southern Logistics<\/title>\n<meta name=\"description\" content=\"Thu\u1ebf nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a - m\u1ed9t h\u1ea1ng m\u1ee5c thu\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua b\u00e1n, trao \u0111\u1ed5i h\u00e0ng ho\u00e1 gi\u1eefa c\u00e1c qu\u1ed1c gia.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/southern.com.vn\/vi\/thue-nhap-khau\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00e1c Lo\u1ea1i Thu\u1ebf Nh\u1eadp Kh\u1ea9u H\u00e0ng H\u00f3a - 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