{"id":1053,"date":"2017-02-01T11:57:36","date_gmt":"2017-02-01T04:57:36","guid":{"rendered":"http:\/\/www.vtrlogistics.com.vn\/?p=1053"},"modified":"2017-02-08T11:43:58","modified_gmt":"2017-02-08T04:43:58","slug":"xu-ly-sao-doi-voi-phan-phe-lieu-qua-3-cua-hop-dong-gia-cong","status":"publish","type":"post","link":"https:\/\/www.vtrlogistics.com.vn\/?p=1053","title":{"rendered":"X\u1eed l\u00fd sao \u0111\u1ed1i v\u1edbi ph\u1ea7n ph\u1ebf li\u1ec7u qu\u00e1 3% c\u1ee7a h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng?"},"content":{"rendered":"
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(HQ Online)- B\u1ea1n \u0111\u1ecdc g\u1eedi \u0111\u1ebfn B\u00e1o H\u1ea3i quan \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan li\u00ean quan x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ph\u1ea7n ph\u1ebf li\u1ec7u qu\u00e1 3% t\u1ed5ng l\u01b0\u1ee3ng t\u1eebng nguy\u00ean li\u1ec7u c\u1ee7a h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u00e0 xu\u1ea5t b\u00e1n v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba. V\u1ea5n \u0111\u1ec1 n\u00e0y, C\u1ee5c Gi\u00e1m s\u00e1t qu\u1ea3n l\u00fd v\u1ec1 h\u1ea3i quan \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/p>\n<\/div>\n

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Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t t\u1ea1i C\u00f4ng ty TNHH Vi\u1ec7t Xanh. \u1ea2nh: H.N\u1ee5<\/div>\n<\/div>\n
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B\u1ea1n \u0111\u1ecdc h\u1ecfi: DN c\u00f3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng th\u00ec ph\u1ea7n ph\u1ebf li\u1ec7u qu\u00e1 3% t\u1ed5ng l\u01b0\u1ee3ng t\u1eebng nguy\u00ean li\u1ec7u s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? C\u1ee5 th\u1ec3: \u0110\u1ecbnh m\u1ee9c \u0111\u00e3 bao g\u1ed3m c\u1ea3 hao h\u1ee5t c\u1ee7a s\u1ea3n ph\u1ea9m l\u00e0: 1.9-2.5, t\u1ee9c l\u00e0 c\u1ee9 1.9-2.5 kg nguy\u00ean li\u1ec7u s\u1ebd gia c\u00f4ng \u0111\u01b0\u1ee3c 1kg th\u00e0nh ph\u1ea9m. Ph\u1ebf li\u1ec7u s\u1ebd l\u00e0 0.9-1.5kg (qu\u00e1 3% t\u1ed5ng l\u01b0\u1ee3ng t\u1eebng nguy\u00ean li\u1ec7u).<\/p>\n

DN cho r\u1eb1ng, n\u1ebfu theo \u0110i\u1ec1u 10 Kho\u1ea3n 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP th\u00ec: Ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m v\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba \u0111\u00e3 NK \u0111\u1ec3 gia c\u00f4ng kh\u00f4ng qu\u00e1 3% t\u1ed5ng l\u01b0\u1ee3ng c\u1ee7a t\u1eebng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 th\u1ef1c NK theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf NK khi ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, nh\u01b0ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) cho c\u01a1 quan H\u1ea3i quan.<\/p>\n

DN h\u1ecfi, v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ebd ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? Hi\u1ec7n t\u1ea1i DN c\u00f3 thu gom to\u00e0n b\u1ed9 nh\u1eefng ph\u1ebf ph\u1ea9m tr\u00ean v\u00e0 xu\u1ea5t b\u00e1n, cho d\u00e2n quanh khu v\u1ef1c \u0111\u1ec3 nu\u00f4i g\u00e0, v\u1ecbt…. v\u00e0 \u0111\u00e3 ti\u1ebfn h\u00e0nh k\u00ea khai thu\u1ebf GTGT v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng. V\u00ec do \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh kh\u00f4ng th\u1ec3 l\u01b0u tr\u1eef to\u00e0n b\u1ed9 ph\u1ebf ph\u1ea9m th\u1ee7y s\u1ea3n \u0111\u01b0\u1ee3c (\u00f4 nhi\u1ec5m). V\u1eady th\u1ee7 t\u1ee5c v\u1edbi c\u01a1 quan H\u1ea3i quan, DN s\u1ebd ph\u1ea3i k\u00ea khai v\u00e0 ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c g\u00ec ti\u1ebfp theo?<\/p>\n

Tr\u1ea3 l\u1eddi DN v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y c\u1ee7a b\u1ea1n \u0111\u1ecdc, C\u1ee5c Gi\u00e1m s\u00e1t qu\u1ea3n l\u00fd v\u1ec1 h\u1ea3i quan cho bi\u1ebft, c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5, \u0110i\u1ec1u 64 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC ng\u00e0y 25-3-2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m b m\u1ee5c 8 C\u00f4ng v\u0103n s\u1ed1 18195\/BTC-TCHQ ng\u00e0y 8-12-2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec tr\u01b0\u1eddng h\u1ee3p ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m v\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba sau khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3% t\u1ed5ng l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u00e3 NK c\u1ee7a h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng n\u00e0y t\u00ednh theo t\u1eebng ch\u1ee7ng lo\u1ea1i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u1ee7a h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng th\u00ec khi b\u00e1n, ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

C\u0169ng theo C\u1ee5c Gi\u00e1m s\u00e1t qu\u1ea3n l\u00fd v\u1ec1 h\u1ea3i quan, c\u0103n c\u1ee9 theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP ng\u00e0y 1-9-2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a NK \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n ph\u1ea9m gia c\u00f4ng XK th\u00ec tr\u01b0\u1eddng h\u1ee3p ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m v\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba \u0111\u00e3 NK \u0111\u1ec3 gia c\u00f4ng qu\u00e1 3% t\u1ed5ng l\u01b0\u1ee3ng c\u1ee7a t\u1eebng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 th\u1ef1c NK cho h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng khi ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba kh\u00f4ng quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf NK.<\/p>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m 6 m\u1ee5c III C\u00f4ng v\u0103n s\u1ed1 11567\/TCHQ-TXNK ng\u00e0y 8-12-2016 c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u00ec: \u201cvi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf\u00a0Gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m v\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba NK \u0111\u1ec3 gia c\u00f4ng th\u1ef1c hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan m\u1edbi theo quy \u0111\u1ecbnh v\u1ec1 thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC v\u00e0 m\u00e3 lo\u1ea1i h\u00ecnh l\u00e0 A42\u201d,<\/p>\n

V\u1edbi c\u00e1c quy \u0111\u1ecbnh n\u00e0y, C\u1ee5c Gi\u00e1m s\u00e1t qu\u1ea3n l\u00fd v\u1ec1 h\u1ea3i quan \u0111\u1ec1 ngh\u1ecb DN th\u1ef1c hi\u1ec7n khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5, \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh khi thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba.<\/p>\n

Ngu\u1ed3n:\u00a0http:\/\/www.baohaiquan.vn\/<\/a><\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

(HQ Online)- B\u1ea1n \u0111\u1ecdc g\u1eedi \u0111\u1ebfn B\u00e1o H\u1ea3i quan \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan li\u00ean quan x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ph\u1ea7n ph\u1ebf li\u1ec7u qu\u00e1 3% t\u1ed5ng l\u01b0\u1ee3ng t\u1eebng nguy\u00ean li\u1ec7u c\u1ee7a h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u00e0 xu\u1ea5t b\u00e1n v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba. V\u1ea5n \u0111\u1ec1 n\u00e0y, C\u1ee5c Gi\u00e1m s\u00e1t qu\u1ea3n …<\/p>\n","protected":false},"author":2,"featured_media":1055,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,1],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1053"}],"collection":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1053"}],"version-history":[{"count":3,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1053\/revisions"}],"predecessor-version":[{"id":1261,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1053\/revisions\/1261"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/media\/1055"}],"wp:attachment":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1053"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1053"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}