{"id":1327,"date":"2017-02-17T08:37:57","date_gmt":"2017-02-17T01:37:57","guid":{"rendered":"http:\/\/www.vtrlogistics.com.vn\/?p=1327"},"modified":"2017-02-17T08:37:57","modified_gmt":"2017-02-17T01:37:57","slug":"thong-nhat-thuc-hien-thu-le-phi-hai-quan","status":"publish","type":"post","link":"https:\/\/www.vtrlogistics.com.vn\/?p=1327","title":{"rendered":"Th\u1ed1ng nh\u1ea5t th\u1ef1c hi\u1ec7n thu l\u1ec7 ph\u00ed h\u1ea3i quan"},"content":{"rendered":"
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(HQ Online)- Tr\u01b0\u1edbc v\u01b0\u1edbng m\u1eafc c\u1ee7a h\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 v\u1ea5n \u0111\u1ec1 thu, n\u1ed9p ph\u00ed v\u00e0 l\u1ec7 ph\u00ed h\u1ea3i quan, T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u1eeba c\u00f3 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee5c h\u1ea3i quan c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 th\u1ed1ng nh\u1ea5t th\u1ef1c hi\u1ec7n m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p ph\u00ed h\u1ea3i quan, l\u1ec7 ph\u00ed h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n qu\u00e1 qu\u00e1 c\u1ea3nh theo Th\u00f4ng t\u01b0 274\/2016\/TT-BTC.<\/span><\/p>\n<\/div>\n

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Ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 th\u1ec3 n\u1ed9p t\u1eebng l\u1ea7n ho\u1eb7c n\u1ed9p theo th\u00e1ng theo quy \u0111\u1ecbnh nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. \u1ea2nh: T.Trang.<\/span><\/div>\n<\/div>\n
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M\u1ee9c thu v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/p>\n

T\u1edd khai XNK t\u1ea1i ch\u1ed7 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed theo quy \u0111\u1ecbnh c\u0169, t\u1eeb 1\/1\/2017 s\u1ebd ph\u1ea3i n\u1ed9p ph\u00ed h\u1ea3i quan l\u00e0 20.000 \u0111\u1ed3ng\/t\u1edd khai.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi \u0111\u01a1n y\u00eau c\u1ea7u b\u1ea3o h\u1ed9 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 ph\u00ed \u0111\u1ed1i v\u1edbi h\u00e0ng, ph\u01b0\u01a1ng ti\u1ec7n qu\u00e1 c\u1ea3nh, \u0111\u1ed3ng th\u1eddi l\u1ec7 ph\u00ed qu\u00e1 c\u1ea3nh \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo \u0111\u1ea7u ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i (quy \u0111\u1ecbnh c\u0169 \u00e1p d\u1ee5ng theo t\u1edd khai), v\u1edbi m\u1ee9c c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

Ph\u00ed h\u1ea3i quan \u0111\u0103ng k\u00fd t\u1edd khai 20.000 \u0111\u1ed3ng\/t\u1edd khai<\/span><\/p>\n

Ph\u00ed h\u1ea3i quan ki\u1ec3m tra gi\u00e1m s\u00e1t, ho\u1eb7c t\u1ea1m d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u00f3 y\u00eau c\u1ea7u b\u1ea3o h\u1ed9 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7: 200.000 \u0111\u1ed3ng\/01 \u0111\u01a1n.<\/span><\/p>\n

L\u1ec7 ph\u00ed qu\u00e1 c\u1ea3nh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a: 200.000 \u0111\u1ed3ng\/t\u1edd khai.<\/span><\/p>\n

L\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n qu\u00e1 c\u1ea3nh \u0111\u01b0\u1eddng b\u1ed9 (g\u1ed3m: \u00f4 t\u00f4, \u0111\u1ea7u k\u00e9o, m\u00e1y k\u00e9o): 200.000 \u0111\u1ed3ng\/ph\u01b0\u01a1ng ti\u1ec7n.<\/span><\/p>\n

L\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n qu\u00e1 c\u1ea3nh \u0111\u01b0\u1eddng th\u1ee7y (g\u1ed3m:t\u00e0u, ca n\u00f4, \u0111\u1ea7u k\u00e9o, x\u00e0 lan): 500.000 \u0111\u1ed3ng\/ph\u01b0\u01a1ng ti\u1ec7n.<\/span><\/p>\n

Ph\u00ed h\u1ea3i quan 50USD\/chuy\u1ebfn bay \u0111\u1ed1i v\u1edbi chuy\u1ebfn bay c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u00e1c c\u1ea3ng h\u00e0ng kh\u00f4ng Vi\u1ec7t Nam.<\/span>
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\nC\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu ph\u00ed, l\u1ec7 ph\u00ed<\/strong><\/span><\/p>\n

Mi\u1ec5n thu ph\u00ed h\u1ea3i quan, l\u1ec7 ph\u00ed h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n qu\u00e1 c\u1ea3nh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

H\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i; qu\u00e0 t\u1eb7ng cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n, c\u00e1 nh\u00e2n (\u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong \u0111\u1ecbnh m\u1ee9c theo quy \u0111\u1ecbnh); qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng v\u00ec m\u1ee5c \u0111\u00edch nh\u00e2n \u0111\u1ea1o, t\u1eeb thi\u1ec7n; \u0111\u1ed3 d\u00f9ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i theo quy ch\u1ebf mi\u1ec5n tr\u1eeb ngo\u1ea1i giao; h\u00e0nh l\u00fd mang theo ng\u01b0\u1eddi; h\u00e0ng b\u01b0u ph\u1ea9m, b\u01b0u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

H\u00e0ng h\u00f3a XK, NK g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh c\u00f3 tr\u1ecb gi\u00e1 t\u1eeb 1.000.000 \u0111\u1ed3ng Vi\u1ec7t Nam tr\u1edf xu\u1ed1ng ho\u1eb7c c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf (c\u00e1c kho\u1ea3n thu\u1ebf theo quy \u0111\u1ecbnh) ph\u1ea3i n\u1ed9p d\u01b0\u1edbi 100.000 \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

H\u00e0ng h\u00f3a XK, NK c\u00f3 tr\u1ecb gi\u00e1 h\u1ea3i quan d\u01b0\u1edbi 500.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf (c\u00e1c kho\u1ea3n thu\u1ebf theo quy \u0111\u1ecbnh) ph\u1ea3i n\u1ed9p d\u01b0\u1edbi m\u1ee9c 50.000 \u0111\u1ed3ng cho m\u1ed9t l\u1ea7n XK, NK.<\/span><\/p>\n

H\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi trong \u0111\u1ecbnh m\u1ee9c theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u01b0\u1eddng xuy\u00ean qua l\u1ea1i bi\u00ean gi\u1edbi \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo ph\u01b0\u01a1ng th\u1ee9c m\u1edf s\u1ed5 theo d\u00f5i, kh\u00f4ng qu\u1ea3n l\u00fd b\u1eb1ng t\u1edd khai.<\/span><\/p>\n

H\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n qu\u00e1 c\u1ea3nh \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam.<\/span><\/p>\n

Thu ph\u00ed, l\u1ec7 ph\u00ed h\u1ea3i quan<\/strong><\/span><\/p>\n

C\u01a1 quan H\u1ea3i quan th\u1ef1c hi\u1ec7n thu ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 274\/2016\/TT-BTC.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi ph\u00ed h\u1ea3i quan ki\u1ec3m tra, gi\u00e1m s\u00e1t ho\u1eb7c t\u1ea1m d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a XK, NK c\u00f3 y\u00eau c\u1ea7u b\u1ea3o h\u1ed9 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 th\u00ec ch\u1ee7 th\u1ec3 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ea3o h\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7 n\u1ed9p \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan H\u1ea3i quan \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m tra, gi\u00e1m s\u00e1t ho\u1eb7c t\u1ea1m d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a XK, NK c\u00f3 d\u00e2u hi\u1ec7u vi ph\u1ea1m quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 n\u1ed9p ph\u00ed h\u1ea3i quan t\u1ea1i \u0111\u01a1n v\u1ecb n\u1ed9p \u0111\u01a1n.<\/span><\/p>\n

\u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu l\u1ec7 ph\u00ed h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 v\u00e0 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 274\/2016\/TT-BTC. C\u00e1c c\u1ea3ng v\u1ee5 h\u00e0ng kh\u00f4ng Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n k\u00ea khai, thu, n\u1ed9p ph\u00ed h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 194\/2016\/TT-BTC.<\/span><\/p>\n

C\u00e1ch th\u1ee9c n\u1ed9p ph\u00ed<\/strong><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 th\u1ec3 n\u1ed9p t\u1eebng l\u1ea7n ho\u1eb7c n\u1ed9p theo th\u00e1ng theo quy \u0111\u1ecbnh nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. Tuy nhi\u00ean, mu\u1ed1n n\u1ed9p theo th\u00e1ng ng\u01b0\u1eddi n\u1ed9p ph\u00ed ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed v\u1ec1 vi\u1ec7c n\u1ed9p ph\u00ed theo th\u00e1ng.<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed ti\u1ec1n m\u1eb7t tr\u1ef1c ti\u1ebfp ch\u01a1 c\u01a1 quan h\u1ea3i quan ho\u1eb7c chuy\u1ec3n kho\u1ea3n v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u01a1 quan H\u1ea3i quan m\u1edf t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u00e0i kho\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 thu ph\u00ed 1 l\u1ea7n bao g\u1ed3m: H\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i, xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp ch\u1ec9 thu ph\u00ed, l\u1ec7 ph\u00ed ch\u1ec9 m\u1ed9t l\u1ea7n khi l\u00e0m th\u1ee7 t\u1ee5c NK ho\u1eb7c XK; H\u00e0ng g\u1eedi kho ngo\u1ea1i quan ch\u1ec9 thu ph\u00ed l\u00e0m th\u1ee7 t\u1ee5c H\u1ea3i quan m\u1ed9t l\u1ea7n khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kho, khi xu\u1ea5t kho kh\u00f4ng thu. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i qu\u00e1 c\u1ea3nh ch\u1ec9 th\u1ef1c hi\u1ec7n thu l\u1ec7 ph\u00ed t\u1edd khai m\u1ed9t l\u1ea7n khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp c\u1ea3nh t\u1ea1i c\u1eeda kh\u1ea9u nh\u1eadp, kh\u00f4ng thu l\u1ec7 ph\u00ed khi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh.<\/span><\/p>\n<\/div>\n<\/div>\n

Thu Trang<\/span><\/div>\n
Ngu\u1ed3n:\u00a0http:\/\/www.baohaiquan.vn\/<\/em><\/a><\/span><\/div>\n
\u00a0<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"

(HQ Online)- Tr\u01b0\u1edbc v\u01b0\u1edbng m\u1eafc c\u1ee7a h\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 v\u1ea5n \u0111\u1ec1 thu, n\u1ed9p ph\u00ed v\u00e0 l\u1ec7 ph\u00ed h\u1ea3i quan, T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u1eeba c\u00f3 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee5c h\u1ea3i quan c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 th\u1ed1ng nh\u1ea5t th\u1ef1c hi\u1ec7n m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p ph\u00ed h\u1ea3i quan, l\u1ec7 ph\u00ed h\u00e0ng h\u00f3a, …<\/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":[234,236],"acf":[],"_links":{"self":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1327"}],"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=1327"}],"version-history":[{"count":2,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1327\/revisions"}],"predecessor-version":[{"id":1329,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1327\/revisions\/1329"}],"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=1327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}