{"id":2421,"date":"2024-01-30T10:27:33","date_gmt":"2024-01-30T03:27:33","guid":{"rendered":"https:\/\/southern.com.vn\/?p=2421"},"modified":"2024-01-30T10:46:18","modified_gmt":"2024-01-30T03:46:18","slug":"nhung-dieu-can-biet-ve-hang-hoa-phi-mau-dich","status":"publish","type":"post","link":"https:\/\/southern.com.vn\/vi\/nhung-dieu-can-biet-ve-hang-hoa-phi-mau-dich\/","title":{"rendered":"Nh\u1eefng \u0110i\u1ec1u C\u1ea7n Bi\u1ebft V\u1ec1 H\u00e0ng H\u00f3a Phi M\u1eadu D\u1ecbch"},"content":{"rendered":"

Ng\u00e0y nay, vi\u1ec7c trao \u0111\u1ed5i h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi \u0111\u00e3 tr\u1edf n\u00ean th\u00f4ng d\u1ee5ng v\u00e0 kh\u00f4ng th\u1ec3 thi\u1ebfu trong n\u1ec1n kinh t\u1ebf. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u1ec1u \u0111\u01b0\u1ee3c giao d\u1ecbch v\u1edbi m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i. C\u00f3 m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong l\u0129nh v\u1ef1c xu\u1ea5t nh\u1eadp kh\u1ea9u m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p hay c\u00e1 nh\u00e2n n\u00e0o c\u0169ng c\u1ea7n ph\u1ea3i hi\u1ec3u r\u00f5 \u0111\u00f3 l\u00e0 h\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch<\/strong><\/span>. \u0110\u00e2y l\u00e0 nh\u1eefng m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u kh\u00f4ng v\u00ec m\u1ee5c \u0111\u00edch kinh doanh, bao g\u1ed3m h\u00e0ng h\u00f3a nh\u01b0 qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu, h\u00e0ng vi\u1ec7n tr\u1ee3, v\u00e0 nhi\u1ec1u lo\u1ea1i kh\u00e1c.<\/p>\n

Vi\u1ec7c nh\u1eadn bi\u1ebft v\u00e0 hi\u1ec3u r\u00f5 v\u1ec1 h\u00e0ng phi m\u1eadu d\u1ecbch kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n tr\u00e1nh nh\u1eefng nh\u1ea7m l\u1eabn trong th\u1ee7 t\u1ee5c h\u1ea3i quan m\u00e0 c\u00f2n c\u00f3 th\u1ec3 t\u1eadn d\u1ee5ng nh\u1eefng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 h\u00e0ng phi m\u1eadu d\u1ecbch, \u0111\u1ed3ng th\u1eddi gi\u1ea3i \u0111\u00e1p nh\u1eefng th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 lo\u1ea1i h\u00e0ng n\u00e0y.<\/p>\n

H\u00e0ng Phi M\u1eadu D\u1ecbch L\u00e0 G\u00ec?<\/h2>\n

H\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch bao g\u1ed3m c\u00e1c lo\u1ea1i h\u00e0ng m\u1eabu, h\u00e0ng bi\u1ebfu t\u1eb7ng v\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i. \u0110\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a lo\u1ea1i h\u00e0ng n\u00e0y l\u00e0 kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u1ef3 chi ph\u00ed n\u00e0o khi \u0111\u01b0\u1ee3c mang v\u1ec1 s\u1eed d\u1ee5ng trong n\u01b0\u1edbc. Theo quy \u0111\u1ecbnh, h\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n v\u00e0 kh\u00f4ng \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n

C\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 trong th\u00f4ng t\u01b0 s\u1ed1 112\/2005\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam, ban h\u00e0nh ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2005. Theo th\u00f4ng t\u01b0 n\u00e0y, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u phi m\u1eadu d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 h\u00e0ng kh\u00f4ng v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng n\u1eb1m trong danh m\u1ee5c h\u00e0ng c\u1ea5m nh\u1eadp kh\u1ea9u, v\u00e0 ph\u1ea3i nh\u1eadp kh\u1ea9u theo gi\u1ea5y ph\u00e9p c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh.<\/p>\n

Th\u00f4ng t\u01b0 128\/2013\/TT-BTC ng\u00e0y 10\/09\/2013 c\u0169ng \u0111\u01b0a ra quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 h\u00e0ng phi m\u1eadu d\u1ecbch trong \u0111i\u1ec1u 69, bao g\u1ed3m:<\/strong><\/p>\n

    \n
  1. Qu\u00e0 bi\u1ebfu, t\u1eb7ng t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/li>\n
  2. H\u00e0ng h\u00f3a c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00e2y.<\/li>\n
  3. H\u00e0ng h\u00f3a vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o.<\/li>\n
  4. H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp kh\u1ea9u, t\u1ea1m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam mi\u1ec5n thu\u1ebf.<\/li>\n
  5. H\u00e0ng m\u1eabu kh\u00f4ng thanh to\u00e1n.<\/li>\n
  6. D\u1ee5ng c\u1ee5 ngh\u1ec1 nghi\u1ec7p v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n l\u00e0m vi\u1ec7c t\u1ea1m xu\u1ea5t, t\u1ea1m nh\u1eadp c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/li>\n
  7. T\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/li>\n
  8. H\u00e0nh l\u00fd c\u00e1 nh\u00e2n v\u00e0 h\u00e0ng ho\u00e1 mang theo ng\u01b0\u1eddi c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh v\u01b0\u1ee3t ti\u00eau chu\u1ea9n mi\u1ec5n thu\u1ebf.<\/li>\n
  9. C\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch kh\u00e1c.<\/li>\n<\/ol>\n

    Nh\u01b0 v\u1eady, h\u00e0ng h\u00f3a thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 h\u00e0ng phi m\u1eadu d\u1ecbch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n

    \"H\u00e0ng
    H\u00e0ng phi m\u1eadu d\u1ecbch l\u00e0 nh\u1eefng m\u1eb7t h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng v\u1edbi m\u1ee5c \u0111\u00edch kinh doanh.<\/figcaption><\/figure>\n

    H\u00e0ng H\u00f3a Phi M\u1eadu D\u1ecbch C\u00f3 B\u00e1n \u0110\u01b0\u1ee3c Kh\u00f4ng?<\/h2>\n

    \ud83d\udc49 C\u00f3 th\u1ec3 b\u00e1n h\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch hay kh\u00f4ng<\/strong> l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong tr\u01b0\u1eddng h\u1ee3p h\u1ecd nh\u1eadp kh\u1ea9u c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft ho\u1eb7c ch\u1ec9 d\u00f9ng \u0111\u1ec3 ki\u1ec3m tra nh\u01b0 h\u00e0ng m\u1eabu. V\u1ea5n \u0111\u1ec1 n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n

    H\u00e0ng phi m\u1eadu d\u1ecbch, theo \u0111\u1ecbnh ngh\u0129a, l\u00e0 nh\u1eefng m\u1eb7t h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng v\u1edbi m\u1ee5c \u0111\u00edch kinh doanh. Trong Lu\u1eadt \u0111\u1ea7u t\u01b0 s\u1ed1 61\/2020\/QH14 ng\u00e0y 17\/06\/2020<\/strong>, kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 n\u00e0o c\u1ea5m vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch. Tuy nhi\u00ean, quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00f3 th\u1ec3 t\u1ef1 do b\u00e1n h\u00e0ng phi m\u1eadu d\u1ecbch m\u00e0 kh\u00f4ng g\u1eb7p r\u1eafc r\u1ed1i ph\u00e1p l\u00fd.<\/p>\n

    Khi b\u00e1nh, vi\u1ec7c n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 thanh l\u00fd t\u00e0i s\u1ea3n. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng (GTGT) \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Trong tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd, vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch s\u1ebd ph\u1ea3i ghi nh\u1eadn doanh thu kh\u00e1c.<\/p>\n

    Nh\u01b0 v\u1eady, m\u1eb7c d\u00f9 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ea5m b\u00e1n h\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch, nh\u01b0ng vi\u1ec7c n\u00e0y \u0111\u00f2i h\u1ecfi ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh. \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ph\u00e1p l\u00fd li\u00ean quan khi quy\u1ebft \u0111\u1ecbnh b\u00e1n nh\u1eefng lo\u1ea1i h\u00e0ng n\u00e0y.<\/p>\n

    \"H\u00e0ng
    H\u00e0ng H\u00f3a Phi M\u1eadu D\u1ecbch C\u00f3 B\u00e1n \u0110\u01b0\u1ee3c Kh\u00f4ng?<\/figcaption><\/figure>\n

    C\u00f3 \u0110\u01b0\u1ee3c Kh\u1ea5u Tr\u1eeb Thu\u1ebf GTGT \u0110\u1ed1i v\u1edbi H\u00e0ng Phi M\u1eadu D\u1ecbch?<\/h2>\n

    Li\u1ec7u c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng (GTGT) cho h\u00e0ng phi m\u1eadu d\u1ecbch hay kh\u00f4ng l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. Tuy nhi\u00ean, quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng linh ho\u1ea1t v\u00e0 \u00e1p d\u1ee5ng cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

    \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch, c\u00e1c thu\u1ebf ph\u00e1t sinh t\u1eeb vi\u1ec7c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c xem x\u00e9t nh\u01b0 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o cho h\u00e0ng phi m\u1eadu d\u1ecbch th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb.<\/p>\n

    L\u00fd do ch\u00ednh \u0111\u1eb1ng sau quy \u0111\u1ecbnh n\u00e0y l\u00e0 h\u00e0ng phi m\u1eadu d\u1ecbch kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mua b\u00e1n v\u1edbi m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i. Do \u0111\u00f3, kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n, kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n c\u0169ng nh\u01b0 h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n giao d\u1ecbch mua b\u00e1n. Trong tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u h\u00e0ng phi m\u1eadu d\u1ecbch qua t\u1edd khai h\u1ea3i quan m\u00e0 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n mua h\u00e0ng, \u0111i\u1ec1u n\u00e0y c\u00e0ng kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c kh\u00f4ng th\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n

    Quy Tr\u00ecnh Th\u1ef1c Hi\u1ec7n Th\u1ee7 T\u1ee5c H\u1ea3i Quan \u0110\u1ed1i V\u1edbi H\u00e0ng H\u00f3a Phi M\u1eadu D\u1ecbch<\/h2>\n

    Quy tr\u00ecnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan cho h\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a kh\u00e1c, nh\u01b0ng c\u00f3 m\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt. D\u00f9 l\u00e0 h\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch, ch\u00fang v\u1eabn c\u1ea7n tu\u00e2n theo quy \u0111\u1ecbnh nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng cho t\u1eebng lo\u1ea1i m\u1eb7t h\u00e0ng c\u1ee5 th\u1ec3. M\u1ed9t \u0111i\u1ec3m l\u01b0u \u00fd l\u00e0 h\u00e0ng phi m\u1eadu d\u1ecbch c\u1ee7a m\u1ed9t s\u1ed1 lo\u1ea1i m\u1eb7t h\u00e0ng c\u00f3 th\u1ec3 kh\u00f4ng c\u1ea7n qua qu\u00e1 tr\u00ecnh ki\u1ec3m tra chuy\u00ean ng\u00e0nh. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u00e0ng phi m\u1eadu d\u1ecbch th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i.<\/p>\n

    Quy tr\u00ecnh nh\u1eadp kh\u1ea9u h\u00e0ng phi m\u1eadu d\u1ecbch bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/strong><\/p>\n

    \u2b50 Khai T\u1edd Khai H\u1ea3i Quan<\/strong>: \u0110\u1ea7u ti\u00ean, c\u1ea7n ho\u00e0n thi\u1ec7n c\u00e1c ch\u1ee9ng t\u1eeb xu\u1ea5t nh\u1eadp kh\u1ea9u nh\u01b0 H\u1ee3p \u0111\u1ed3ng, Non-commercial Invoice, Packing List, V\u1eadn \u0111\u01a1n \u0111\u01b0\u1eddng bi\u1ec3n, Ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9, v\u00e0 Th\u00f4ng b\u00e1o h\u00e0ng \u0111\u1ebfn. Sau \u0111\u00f3, x\u00e1c \u0111\u1ecbnh m\u00e3 HS cho m\u1eb7t h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 nh\u1eadp th\u00f4ng tin v\u00e0o h\u1ec7 th\u1ed1ng h\u1ea3i quan qua ph\u1ea7n m\u1ec1m.<\/p>\n

    \u2b50 M\u1edf T\u1edd Khai H\u1ea3i Quan<\/strong>: Khi t\u1edd khai h\u1ea3i quan \u0111\u00e3 \u0111\u01b0\u1ee3c khai, h\u1ec7 th\u1ed1ng s\u1ebd tr\u1ea3 v\u1ec1 k\u1ebft qu\u1ea3 ph\u00e2n lu\u1ed3ng. T\u00f9y thu\u1ed9c v\u00e0o ph\u00e2n lu\u1ed3ng (xanh, v\u00e0ng, \u0111\u1ecf), th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc m\u1edf t\u1edd khai b\u1eb1ng c\u00e1ch in t\u1edd khai v\u00e0 n\u1ed9p b\u1ed9 h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u t\u1ea1i chi c\u1ee5c h\u1ea3i quan.<\/p>\n

    \u2b50 Th\u00f4ng Quan T\u1edd Khai H\u1ea3i Quan<\/strong>: Sau khi h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 kh\u00f4ng c\u00f3 v\u1ea5n \u0111\u1ec1 g\u00ec, c\u00e1n b\u1ed9 h\u1ea3i quan s\u1ebd ch\u1ea5p nh\u1eadn th\u00f4ng quan t\u1edd khai. Khi \u0111\u00f3, c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh \u0111\u00f3ng thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u00f4ng quan h\u00e0ng h\u00f3a.<\/p>\n

    \u2b50 Mang H\u00e0ng V\u1ec1 Kho v\u00e0 S\u1eed D\u1ee5ng<\/strong>: Sau khi t\u1edd khai \u0111\u01b0\u1ee3c th\u00f4ng quan, ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c thanh l\u00fd t\u1edd khai v\u00e0 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft \u0111\u1ec3 mang h\u00e0ng v\u1ec1 kho.<\/p>\n

    \u0110\u00e2y l\u00e0 b\u1ed1n b\u01b0\u1edbc c\u01a1 b\u1ea3n trong quy tr\u00ecnh th\u00f4ng quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i m\u1eb7t h\u00e0ng, bao g\u1ed3m c\u1ea3 h\u00e0ng phi m\u1eadu d\u1ecbch.<\/p>\n

    Nh\u1eefng L\u01b0u \u00dd Khi Nh\u1eadp Kh\u1ea9u H\u00e0ng H\u00f3a Phi M\u1eadu D\u1ecbch<\/h2>\n

    Khi nh\u1eadp kh\u1ea9u h\u00e0ng phi m\u1eadu d\u1ecbch, t\u1ee9c l\u00e0 c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch kinh doanh, c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m quan tr\u1ecdng:<\/p>\n

    Thu\u1ebf Nh\u1eadp Kh\u1ea9u<\/strong>: H\u00e0ng phi m\u1eadu d\u1ecbch v\u1eabn c\u1ea7n ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u. Tuy nhi\u00ean, n\u1ebfu gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a d\u01b0\u1edbi 1,000,000 VND, th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

    Thu\u1ebf \u01afu \u0110\u00e3i<\/strong>: N\u1ebfu h\u00e0ng phi m\u1eadu d\u1ecbch c\u00f3 ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 (C\/O), th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i.<\/p>\n

    Thu\u1ebf GTGT<\/strong>: Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u phi m\u1eadu d\u1ecbch kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Thu\u1ebf n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn trong ph\u1ea7n chi ph\u00ed kh\u00e1c trong b\u00e1o c\u00e1o thu\u1ebf.<\/p>\n

    Thanh L\u00fd T\u00e0i S\u1ea3n<\/strong>: H\u00e0ng phi m\u1eadu d\u1ecbch c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u00e1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c thanh l\u00fd t\u00e0i s\u1ea3n, v\u00e0 doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 doanh thu kh\u00e1c.<\/p>\n

    Thanh To\u00e1n<\/strong>: H\u00e0ng phi m\u1eadu d\u1ecbch c\u00f3 th\u1ec3 l\u00e0 h\u00e0ng c\u00f3 thanh to\u00e1n ho\u1eb7c kh\u00f4ng th\u00f4ng qua ng\u00e2n h\u00e0ng, nh\u01b0 h\u00e0ng m\u1eabu c\u1ea7n thanh to\u00e1n v\u00e0 h\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o kh\u00f4ng c\u1ea7n thanh to\u00e1n.<\/p>\n

    Ki\u1ec3m Tra Chuy\u00ean Ng\u00e0nh<\/strong>: Ph\u1ea7n l\u1edbn h\u00e0ng phi m\u1eadu d\u1ecbch kh\u00f4ng c\u1ea7n ph\u1ea3i qua c\u00e1c quy tr\u00ecnh ki\u1ec3m tra chuy\u00ean ng\u00e0nh, ch\u1ee9ng nh\u1eadn h\u1ee3p chu\u1ea9n h\u1ee3p quy, ho\u1eb7c c\u00f4ng b\u1ed1 s\u1ea3n ph\u1ea9m.<\/p>\n

    \"Nh\u1eefng
    Nh\u1eefng L\u01b0u \u00dd Khi Nh\u1eadp Kh\u1ea9u H\u00e0ng H\u00f3a Phi M\u1eadu D\u1ecbch<\/figcaption><\/figure>\n

    M\u1ed9t S\u1ed1 C\u00e2u H\u1ecfi Kh\u00e1c Li\u00ean Quan \u0110\u1ebfn H\u00e0ng Phi M\u1eadu D\u1ecbch<\/h2>\n

    1. \u0110\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng phi m\u1eadu d\u1ecbch l\u00e0 \u1edf \u0111\u00e2u?<\/strong><\/p>\n

    \u0110\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y, th\u1ee7 t\u1ee5c h\u1ea3i quan th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u<\/strong>, ho\u1eb7c t\u1ea1i Chi c\u1ee5c H\u1ea3i quan<\/strong> \u1edf n\u01a1i m\u00e0 h\u00e0ng h\u00f3a chuy\u1ec3n c\u1ea3ng \u0111\u1ebfn. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh chung cho vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch. Ngo\u00e0i ra, vi\u1ec7c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u00e1c Chi c\u1ee5c H\u1ea3i quan kh\u00e1c, \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

    2. Ai l\u00e0 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n khai h\u1ea3i quan?<\/strong><\/p>\n

    C\u00f3 hai nh\u00f3m ch\u1ee7 th\u1ec3 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n:<\/p>\n

      \n
    1. Ch\u1ee7 H\u00e0ng H\u00f3a<\/strong>: Ch\u1ee7 h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 l\u00e0 c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, ho\u1eb7c c\u01a1 quan s\u1edf h\u1eefu ho\u1eb7c ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00f3. H\u1ecd c\u00f3 quy\u1ec1n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c khai h\u1ea3i quan cho h\u00e0ng h\u00f3a c\u1ee7a m\u00ecnh.<\/li>\n
    2. Ng\u01b0\u1eddi \u0110\u01b0\u1ee3c \u1ee6y Quy\u1ec1n<\/strong>: Trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 h\u00e0ng h\u00f3a kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp th\u1ee7 t\u1ee5c, h\u1ecd c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho m\u1ed9t ng\u01b0\u1eddi kh\u00e1c th\u00f4ng qua v\u0103n b\u1ea3n. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n n\u00e0y ph\u1ea3i c\u00f3 \u0111\u1ee7 th\u1ea9m quy\u1ec1n v\u00e0 th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u1ea3i quan<\/li>\n<\/ol>\n

      T\u1ed5ng K\u1ebft<\/h2>\n

      T\u1ed5ng k\u1ebft, h\u00e0ng phi m\u1eadu d\u1ecbch l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong giao th\u01b0\u01a1ng qu\u1ed1c t\u1ebf, v\u1edbi nh\u1eefng quy \u0111\u1ecbnh v\u00e0 th\u1ee7 t\u1ee5c \u0111\u1eb7c th\u00f9 c\u1ee7a n\u00f3. Vi\u1ec7c n\u1eafm v\u1eefng th\u00f4ng tin v\u1ec1 c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c xu\u1ea5t nh\u1eadp kh\u1ea9u, c\u0169ng nh\u01b0 hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn h\u00e0ng phi m\u1eadu d\u1ecbch, kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3 m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a c\u01a1 h\u1ed9i kinh doanh.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Ng\u00e0y nay, vi\u1ec7c trao \u0111\u1ed5i h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi \u0111\u00e3 tr\u1edf n\u00ean th\u00f4ng d\u1ee5ng v\u00e0 kh\u00f4ng th\u1ec3 thi\u1ebfu trong n\u1ec1n kinh t\u1ebf. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u1ec1u \u0111\u01b0\u1ee3c giao d\u1ecbch v\u1edbi m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i. 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