{"id":1482,"date":"2017-03-05T20:46:13","date_gmt":"2017-03-05T13:46:13","guid":{"rendered":"http:\/\/www.vtrlogistics.com.vn\/?p=1482"},"modified":"2017-03-05T20:46:13","modified_gmt":"2017-03-05T13:46:13","slug":"lay-y-kien-du-thao-thong-tu-moi-ve-thu-tuc-hai-quan","status":"publish","type":"post","link":"https:\/\/www.vtrlogistics.com.vn\/?p=1482","title":{"rendered":"L\u1ea4Y \u00dd KI\u1ebeN D\u1ef0 TH\u1ea2O TH\u00d4NG T\u01af M\u1edaI V\u1ec0 TH\u1ee6 T\u1ee4C H\u1ea2I QUAN"},"content":{"rendered":"

(HQ Online)-C\u00f3 11 nh\u00f3m v\u1ea5n \u0111\u1ec1 v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan trong d\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 38\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf XK, thu\u1ebf NK v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a XK, NK \u0111ang \u0111\u01b0\u1ee3c l\u1ea5y \u00fd ki\u1ebfn r\u1ed9ng r\u00e3i c\u1ed9ng \u0111\u1ed3ng DN v\u00e0 ng\u01b0\u1eddi d\u00e2n.<\/span><\/p>\n

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Ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u s\u00e2n bay qu\u1ed1c t\u1ebf N\u1ed9i B\u00e0i. \u1ea2nh: N.Linh<\/span><\/div>\n<\/div>\n
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C\u00e1c nh\u00f3m v\u1ea5n \u0111\u1ec1 v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111ang \u0111\u01b0\u1ee3c l\u1ea5y \u00fd ki\u1ebfn g\u1ed3m: H\u1ed3 s\u01a1 h\u1ea3i quan; n\u1ed9p h\u1ed3 s\u01a1 h\u1ea3i quan d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed; khai h\u1ea3i quan; th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ph\u00e2n lu\u1ed3ng t\u1edd khai; th\u1eddi \u0111i\u1ec3m n\u1ed9p gi\u1ea5y ph\u00e9p khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan; khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan; hu\u0309y t\u01a1\u0300 khai ha\u0309i quan; \u0111\u01b0a ha\u0300ng v\u00ea\u0300 ba\u0309o qua\u0309n; gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a XK, NK ; qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a gia c\u00f4ng, s\u1ea3n xu\u1ea5t XK, DN ch\u1ebf xu\u1ea5t.<\/span><\/p>\n

Ch\u1eb3ng h\u1ea1n, quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p, x\u00e1c nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan, h\u1ed3 s\u01a1 thu\u1ebf (t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC) c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: \u201c1. Ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a XK, NK (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 t\u1edd khai h\u1ea3i quan) khi \u0111\u1ec1 ngh\u1ecb c\u01a1 quan H\u1ea3i quan th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf, x\u1eed l\u00fd ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba, gia h\u1ea1n n\u1ed9p thu\u1ebf, n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y.<\/span><\/p>\n

2. C\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan, h\u1ed3 s\u01a1 khai b\u1ed5 sung, h\u1ed3 s\u01a1 th\u00f4ng ba\u0301o Danh m\u1ee5c h\u00e0ng ho\u00e1 mi\u1ec5n thu\u1ebf, h\u1ed3 s\u01a1 b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf, h\u1ed3 s\u01a1, gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf, h\u1ed3 s\u01a1 n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, h\u1ed3 s\u01a1 x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p cho c\u01a1 quan h\u1ea3i quan th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh ph\u1ea3i n\u1ed9p b\u1ea3n ch\u00ednh th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh cho c\u01a1 quan h\u1ea3i quan.\u00a0<\/span><\/p>\n

Khi ki\u1ec3m tra h\u1ed3 s\u01a1, c\u01a1 quan H\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o c\u00e1c th\u00f4ng tin v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan do ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan \u0111\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u01b0u tr\u1eef\u201d\u2026<\/span><\/p>\n

V\u1ec1 h\u1ed3 s\u01a1 h\u1ea3i quan, d\u1ef1 th\u1ea3o th\u00f4ng t\u01b0 b\u1ed5 sung quy \u0111\u1ecbnh \u201cH\u1ed3 s\u01a1 ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i l\u01b0u gi\u1eef:<\/span><\/p>\n

1. H\u1ed3 s\u01a1 h\u1ea3i quan g\u1ed3m:\u00a0<\/span><\/p>\n

a) T\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a XK, NK;<\/span><\/p>\n

b) Gi\u1ea5y ph\u00e9p XK, NK \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p;<\/span><\/p>\n

c) Gi\u1ea5y th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra ho\u1eb7c gi\u1ea5y th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u1ee7a c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

d) H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng;<\/span><\/p>\n

\u0111) Ch\u1ee9ng t\u1eeb x\u00e1c nh\u1eadn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n XK h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0: 01 b\u1ea3n ch\u1ee5p;<\/span><\/p>\n

e) Ch\u1ee9ng t\u1eeb x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n XK theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh: 01 b\u1ea3n ch\u1ee5p;;<\/span><\/p>\n

g) H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

h) V\u1eadn t\u1ea3i \u0111\u01a1n ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng;<\/span><\/p>\n

i) Ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a;<\/span><\/p>\n

k) Phi\u1ebfu \u0111\u00f3ng g\u00f3i h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3);<\/span><\/p>\n

l) T\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, catalogue, b\u1ea3n ph\u00e2n t\u00edch th\u00e0nh ph\u1ea7n, ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a XK, NK (n\u1ebfu c\u00f3);<\/span><\/p>\n

m) Danh m\u1ee5c m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i khi khai b\u00e1o m\u00e3 s\u1ed1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u00e2n lo\u1ea1i m\u00e1y li\u00ean h\u1ee3p ho\u1eb7c t\u1ed5 h\u1ee3p m\u00e1y thu\u1ed9c c\u00e1c Ch\u01b0\u01a1ng 84, 85 v\u00e0 90 c\u1ee7a Danh m\u1ee5c h\u00e0ng h\u00f3a XK, NK Vi\u1ec7t Nam v\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u00e2n lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u1edf d\u1ea1ng ch\u01b0a l\u1eafp r\u00e1p ho\u1eb7c th\u00e1o r\u1eddi;<\/span><\/p>\n

n) S\u1ed5, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n;<\/span><\/p>\n

o) Quy tr\u00ecnh s\u1ea3n xu\u1ea5t; c\u00e1c quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu c\u00f3); K\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t; B\u00e1o c\u00e1o quy\u1ebft to\u00e1n nh\u1eadp-xu\u1ea5t-t\u1ed3n v\u1ec1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, h\u00e0ng h\u00f3a XK v\u00e0 ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m XK.<\/span><\/p>\n

p) C\u00e1c ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 39\/2015\/TT-BTC ng\u00e0y 25\/3\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

q) H\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf XK, thu\u1ebf NK, 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.<\/span><\/p>\n

2. Ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u01b0u gi\u1eef b\u1ea3n ch\u00ednh c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, n\u1ed9p, xu\u1ea5t tr\u00ecnh cho c\u01a1 quan H\u1ea3i quan khi ki\u1ec3m tra sau th\u00f4ng quan, thanh tra chuy\u00ean ng\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p b\u1ea3n ch\u00ednh cho c\u01a1 quan H\u1ea3i quan th\u00ec ph\u1ea3i l\u01b0u b\u1ea3n sao ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc chuy\u00ean ng\u00e0nh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a XK, NK th\u00f4ng qua C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan l\u01b0u gi\u1eef d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i ra ch\u1ee9ng t\u1eeb gi\u1ea5y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.\u201d\u2026<\/span><\/p>\n<\/div>\n<\/div>\n

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

(HQ Online)-C\u00f3 11 nh\u00f3m v\u1ea5n \u0111\u1ec1 v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan trong d\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 38\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf XK, thu\u1ebf NK v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a XK, NK \u0111ang …<\/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":[423,421,425,427],"acf":[],"_links":{"self":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1482"}],"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=1482"}],"version-history":[{"count":2,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1482\/revisions"}],"predecessor-version":[{"id":1484,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1482\/revisions\/1484"}],"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=1482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}