{"id":2121,"date":"2017-05-17T22:22:41","date_gmt":"2017-05-17T15:22:41","guid":{"rendered":"http:\/\/www.vtrlogistics.com.vn\/?p=2121"},"modified":"2017-05-17T22:22:41","modified_gmt":"2017-05-17T15:22:41","slug":"sua-bieu-thue-mfn-can-dieu-chinh-muc-thue-mot-so-mat-hang-de-tranh-gian-lan","status":"publish","type":"post","link":"https:\/\/www.vtrlogistics.com.vn\/?p=2121","title":{"rendered":"S\u1eecA BI\u1ec2U THU\u1ebe MFN: C\u1ea6N \u0110I\u1ec0U CH\u1ec8NH M\u1ee8C THU\u1ebe M\u1ed8T S\u1ed0 M\u1eb6T H\u00c0NG \u0110\u1ec2 TR\u00c1NH GIAN L\u1eacN"},"content":{"rendered":"
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(HQ Online)- \u0110\u1ec3 gi\u1ea3m t\u00ecnh tr\u1ea1ng gian l\u1eadn, tr\u1ed1n thu\u1ebf, g\u00e2y kh\u00f3 cho c\u01a1 quan H\u1ea3i quan v\u00e0 DN trong vi\u1ec7c ph\u00e2n lo\u1ea1i, \u00e1p m\u00e3 h\u00e0ng h\u00f3a\u2026, H\u1ea3i quan m\u1ed9t s\u1ed1 t\u1ec9nh, th\u00e0nh ph\u1ed1 cho r\u1eb1ng, Bi\u1ec3u thu\u1ebf XK, NK \u01b0u \u0111\u00e3i theo danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf (MFN) \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u1eeb n\u0103m 2018 c\u1ea7n c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 m\u1ee9c thu\u1ebf m\u1ed9t s\u1ed1 nh\u00f3m m\u1eb7t h\u00e0ng\u2026<\/span><\/p>\n<\/div>\n

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Ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 t\u1ea1i Chi c\u1ee5c H\u1ea3i quan Y\u00ean B\u00ecnh, C\u1ee5c H\u1ea3i quan B\u1eafc Ninh. \u1ea2nh: T.Trang.<\/span><\/div>\n<\/div>\n
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\u0110\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng<\/strong><\/span><\/p>\n

Theo C\u1ee5c H\u1ea3i quan TP.HCM, Bi\u1ec3u thu\u1ebf MFN \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2018 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t thu\u1ebf NK \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng \u0111\u1ec3 tr\u00e1nh gian l\u1eadn trong khai b\u00e1o.<\/span><\/p>\n

\u0110\u01b0a ra v\u00ed d\u1ee5 ph\u00e2n t\u00edch c\u1ee5 th\u1ec3, H\u1ea3i quan TP.HCM cho bi\u1ebft, m\u1eb7t h\u00e0ng c\u00e1 h\u1ed3i Th\u00e1i B\u00ecnh D\u01b0\u01a1ng kh\u00e1c NK m\u00e3 s\u1ed1 0303.12.00 thu\u1ebf su\u1ea5t NK 12% n\u00ean \u00e1p b\u1eb1ng m\u1ee9c thu\u1ebf nh\u00f3m 0302.13.00 (thu\u1ebf su\u1ea5t NK 10%) v\u00e0 n\u00ean c\u00f3 m\u1ee9c thu\u1ebf b\u1eb1ng nhau \u0111\u1ec3 tr\u00e1nh vi\u1ec7c DN khai b\u00e1o theo m\u00e3 s\u1ed1 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p v\u00e0 c\u01a1 quan H\u1ea3i quan c\u0169ng kh\u00f4ng th\u1ec3 ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c c\u00e1c lo\u1ea1i c\u00e1 n\u00e0y c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m g\u00ec kh\u00e1c nhau v\u00ec t\u1ea5t c\u1ea3 c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y \u0111\u1ec1u \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ecf \u0111\u1ea7u v\u00e0 n\u1ed9i t\u1ea1ng.<\/span><\/p>\n

T\u01b0\u01a1ng t\u1ef1, v\u1edbi m\u1eb7t h\u00e0ng c\u00e1 h\u1ed3i v\u00e2n (c\u00e1 h\u1ed3i n\u01b0\u1edbc ng\u1ecdt) m\u00e3 s\u1ed1 0305.43.00, thu\u1ebf NK 20% v\u00e0 m\u1eb7t h\u00e0ng t\u00f4m shimps, t\u00f4m pawn n\u01b0\u1edbc l\u1ea1nh m\u00e3 s\u1ed1 0306.16.00, thu\u1ebf NK 3%… c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c quy v\u1ec1 m\u1ee9c thu\u1ebf v\u1edbi m\u1eb7t h\u00e0ng t\u01b0\u01a1ng t\u1ef1 v\u00ec c\u01a1 quan H\u1ea3i quan kh\u00f4ng th\u1ec3 ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c c\u00e1c lo\u1ea1i c\u00e1 n\u00e0y c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m g\u00ec kh\u00e1c nhau, v\u00e0 c\u0169ng s\u1ebd t\u1ea1o c\u01a1 h\u1ed9i cho DN l\u1ee3i d\u1ee5ng khai b\u00e1o v\u00e0o m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n.<\/span><\/p>\n

M\u1ed9t m\u1eb7t h\u00e0ng n\u1eefa c\u0169ng \u0111\u01b0\u1ee3c H\u1ea3i quan TP.HCM ki\u1ebfn ngh\u1ecb s\u1eeda \u0111\u1ed5i m\u1ee9c thu\u1ebf l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m kh\u00f4ng d\u1ec7t, \u0111\u00e3 ho\u1eb7c ch\u01b0a ng\u00e2m t\u1ea9m, tr\u00e1ng ph\u1ee7 ho\u1eb7c \u00e9p l\u1edbp- lo\u1ea1i kh\u00e1c nh\u00f3m 56.03, hi\u1ec7n t\u1ea1i bi\u1ec3u thu\u1ebf chia th\u00e0nh 2 nh\u00f3m theo ch\u1ea5t li\u1ec7u c\u1ee7a v\u1ea3i nh\u01b0ng thu\u1ebf su\u1ea5t 2 nh\u00f3m n\u00e0y qu\u00e1 ch\u00eanh l\u1ec7ch (0% khi c\u00f3 C\/O m\u1eabu E \u0111\u1ed1i v\u1edbi lo\u1ea1i c\u00f3 ch\u1ea5t li\u1ec7u t\u1eeb s\u1ee3i Filament nh\u00e2n t\u1ea1o v\u00e0 20% \u0111\u1ed1i v\u1edbi lo\u1ea1i kh\u00e1c) n\u00ean \u0111\u00e3 c\u00f3 t\u00ecnh tr\u1ea1ng DN l\u1ee3i d\u1ee5ng \u0111\u1ec3 khai b\u00e1o v\u00e0o nh\u00f3m c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p \u0111\u1ec3 tr\u1ed1n thu\u1ebf.<\/span><\/p>\n

C\u00f9ng c\u00f3 ki\u1ebfn ngh\u1ecb s\u1eeda \u0111\u1ed5i m\u1ee9c thu\u1ebf, C\u1ee5c H\u1ea3i quan H\u00e0 N\u1ed9i v\u00e0 H\u1ea3i Ph\u00f2ng \u0111\u00e3 li\u1ec7t k\u00ea m\u1ed9t lo\u1ea1t m\u1eb7t h\u00e0ng c\u00f3 chung \u0111\u1eb7c \u0111i\u1ec3m v\u1edbi m\u1eb7t h\u00e0ng kh\u00e1c, d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn nh\u01b0ng l\u1ea1i c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau.<\/span><\/p>\n

C\u1ee5 th\u1ec3, m\u1eb7t h\u00e0ng camera truy\u1ec1n h\u00ecnh, m\u00e3 HS 8525.80.50 c\u00f3 m\u1ee9c thu\u1ebf NK 10%, d\u1ec5 nh\u1ea7m l\u1eabn v\u1edbi m\u1eb7t h\u00e0ng camera k\u1ef9 thu\u1eadt s\u1ed1 kh\u00e1c c\u00f3 m\u00e3 s\u1ed1 8525.80.40, c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf NK l\u00e0 0%. Ho\u1eb7c m\u1eb7t h\u00e0ng nh\u00f4m \u1edf d\u1ea1ng thanh, que v\u00e0 h\u00ecnh thu\u1ed9c nh\u00f3m 76.04 (thu\u1ebf su\u1ea5t thu\u1ebf NK t\u1eeb 5 \u0111\u1ebfn 10%), tuy trong ch\u00fa gi\u1ea3i \u0111\u00e3 gi\u1ea3i th\u00edch c\u00e1c kh\u00e1i ni\u1ec7m thanh, que v\u00e0 h\u00ecnh nh\u01b0ng khi khai b\u00e1o DN d\u1ec5 nh\u1ea7m l\u1eabn c\u00e1c d\u1ea1ng thanh, que v\u00e0 h\u00ecnh n\u00ean c\u1ea7n \u0111\u01b0a chung v\u00e0o 1 m\u1ee9c thu\u1ebf su\u1ea5t.<\/span><\/p>\n

C\u00f9ng v\u1edbi \u0111\u00f3 l\u00e0 m\u1eb7t h\u00e0ng s\u1eaft ho\u1eb7c th\u00e9p kh\u00f4ng h\u1ee3p kim, th\u00e9p c\u1ed1t b\u00ea t\u00f4ng, nh\u00f3m 7213.91.20, thu\u1ebf su\u1ea5t thu\u1ebf NK 20% r\u1ea5t kh\u00f3 ph\u00e2n bi\u1ec7t v\u1edbi m\u1eb7t h\u00e0ng c\u00f3 c\u00f9ng \u0111\u1eb7c \u0111i\u1ec3m m\u00e3\u00a0 HS 7214.20.31 v\u00e0 7214.20.51 c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf NK 15%.<\/span><\/p>\n

Ph\u1ea3n \u00e1nh v\u01b0\u1edbng m\u1eafc t\u1eeb th\u1ef1c t\u1ebf ph\u00e1t sinh, C\u1ee5c H\u1ea3i quan H\u1ea3i Ph\u00f2ng cho bi\u1ebft, hi\u1ec7n nay, kh\u00f4ng c\u00f3 c\u0103n c\u1ee9, ti\u00eau chu\u1ea9n \u0111\u1ec3 ph\u00e2n bi\u1ec7t m\u1eb7t h\u00e0ng nh\u00f4m ch\u01b0a gia c\u00f4ng d\u1ea1ng th\u1ecfi v\u00e0 lo\u1ea1i kh\u00e1c, ch\u00fa gi\u1ea3i chi ti\u1ebft HS c\u0169ng ch\u1ec9 li\u1ec7t k\u00ea chung chung, kh\u00f4ng gi\u1ea3i th\u00edch c\u1ee5 th\u1ec3 (do \u0111\u00e2y l\u00e0 d\u00f2ng h\u00e0ng c\u1ee7a Vi\u1ec7t Nam). Do \u0111\u00f3, c\u1ea7n c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 m\u1eb7t h\u00e0ng n\u00e0y v\u00e0 th\u1ed1ng nh\u1ea5t chung v\u1ec1 1 m\u1ee9c thu\u1ebf.<\/span><\/p>\n

Hay nh\u01b0 c\u00e1c ch\u1ebf ph\u1ea9m l\u00e0m s\u1ea1ch da d\u1ea1ng l\u1ecfng ho\u1eb7c d\u1ea1ng kem nh\u00f3m 34.01 v\u00e0 33.07 l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 c\u00f9ng b\u1ea3n ch\u1ea5t, c\u00f4ng d\u1ee5ng, ch\u1ec9 c\u00f3 kh\u00e1c bi\u1ec7t nh\u1ecf \u1edf d\u1ea1ng k\u1ebft c\u1ea5u d\u1ea1ng l\u1ecfng, kem v\u00e0 d\u1ea1ng kh\u00e1c nh\u01b0ng c\u00f3 m\u1ee9c thu\u1ebf ch\u00eanh l\u1ec7ch t\u1eeb 20% \u0111\u1ebfn 27%. B\u1ea5t h\u1ee3p l\u00fd n\u1eefa l\u00e0 s\u1ea3n ph\u1ea9m m\u00e3 3307.30.00 th\u01b0\u1eddng d\u00f9ng trong c\u00e1c SPA l\u1ea1i c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n c\u00e1c lo\u1ea1i th\u01b0\u1eddng d\u00f9ng trong gia \u0111\u00ecnh.<\/span><\/p>\n

N\u00ean \u0111\u01b0a v\u1ec1 c\u00f9ng m\u1ed9t m\u1ee9c thu\u1ebf<\/strong><\/span><\/p>\n

Trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng Bi\u1ec3u thu\u1ebf XNK, theo ph\u1ea3n \u00e1nh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng, c\u00f3 nh\u1eefng m\u1eb7t h\u00e0ng r\u1ea5t d\u1ec5 nh\u1ea7m l\u1eabn trong vi\u1ec7c ph\u00e2n lo\u1ea1i, b\u1edfi nh\u1eefng ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i, v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t l\u1ea1i c\u0103n c\u1ee9 v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a h\u00e0ng h\u00f3a\u2026 n\u00ean r\u1ea5t kh\u00f3 x\u00e1c \u0111\u1ecbnh khi DN NK h\u00e0ng h\u00f3a. V\u00ec v\u1eady, nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0y c\u1ea7n \u0111\u01b0a v\u1ec1 c\u00f9ng chung m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t.<\/span><\/p>\n

Theo C\u1ee5c H\u1ea3i quan \u0110\u1ed3ng Nai v\u00e0 B\u00e0 R\u1ecba- V\u0169ng T\u00e0u, Bi\u1ec3u Thu\u1ebf MFN \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2018 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t thu\u1ebf NK \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng \u0111\u1ec3 tr\u00e1nh gian l\u1eadn trong khai b\u00e1o. C\u1ee5 th\u1ec3, \u0111\u00f3 l\u00e0 c\u00e1c m\u1eb7t h\u00e0ng: D\u1ea7u c\u00e1c lo\u1ea1i m\u00e3 s\u1ed1 2710.19.90 t\u0103ng t\u1eeb 3% l\u00ean 5%, Ch\u1ebf ph\u1ea9m b\u00f4i tr\u01a1n lo\u1ea1i kh\u00e1c m\u00e3 s\u1ed1 3403.19.19 gi\u1ea3m t\u1eeb 18% xu\u1ed1ng 5%, Ch\u1ebf ph\u1ea9m b\u00f4i tr\u01a1n m\u00e3 s\u1ed1 3403.19.90 t\u1eeb 10% xu\u1ed1ng 5%, Ch\u1ebf ph\u1ea9m b\u00f4i tr\u01a1n lo\u1ea1i kh\u00e1c- lo\u1ea1i kh\u00e1c m\u00e3 s\u1ed1 3403.99.90 t\u1eeb 10% xu\u1ed1ng 5% v\u00ec m\u1eb7t h\u00e0ng t\u01b0\u01a1ng t\u1ef1 v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng trong nh\u00f3m 34.03 v\u00e0 nh\u00f3m 27.10, c\u1ea7n \u0111\u01b0a v\u1ec1 c\u00f9ng 1 m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ec3 tr\u00e1nh gian l\u1eadn.<\/span><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, H\u1ea3i quan \u0110\u1ed3ng Nai ki\u1ebfn ngh\u1ecb, c\u1ea7n g\u1ed9p m\u1eb7t h\u00e0ng thanh v\u00e0 que th\u00e9p kh\u00f4ng g\u1ec9 \u0111\u01b0\u1ee3c c\u00e1n n\u00f3ng, d\u1ea1ng cu\u1ed9n cu\u1ed1n kh\u00f4ng \u0111\u1ec1u m\u00e3 7221.00.00 (thu\u1ebf su\u1ea5t thu\u1ebf NK 0%) v\u00e0 d\u00e2y th\u00e9p kh\u00f4ng g\u1ec9 m\u00e3 7223.00.00 (thu\u1ebf su\u1ea5t thu\u1ebf NK 10%) v\u1ec1 c\u00f9ng 1 m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 10%, b\u1edfi theo H\u1ea3i quan \u0110\u1ed3ng Nai, 2 m\u1eb7t h\u00e0ng n\u00e0y c\u00f3 c\u00f9ng b\u1ea3n ch\u1ea5t, c\u00f4ng d\u1ee5ng d\u1ec5 l\u1eabn, kh\u00f3 ph\u00e2n lo\u1ea1i ho\u1eb7c c\u00f9ng 1 m\u1eb7t h\u00e0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c khai t\u1ea1i m\u00e3 s\u1ed1 kh\u00e1c nhau (ch\u1ec9 c\u00f3 th\u1ec3 ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c qua gi\u00e1m \u0111\u1ecbnh) trong khi \u0111\u00f3 thu\u1ebf su\u1ea5t NK ch\u00eanh l\u1ec7ch t\u1eeb 0% \u0111\u1ebfn 10%. V\u00ec v\u1eady, c\u1ea7n quy \u0111\u1ecbnh l\u1ea1i v\u1ec1 c\u00f9ng 1 m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ec3 tr\u00e1nh gian l\u1eadn.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng th\u00e9p c\u1ed1t b\u00ea-t\u00f4ng s\u1eaft, th\u00e9p kh\u00f4ng h\u1ee3p kim thu\u1ed9c nh\u00f3m 7213 \u0111\u1ebfn nh\u00f3m 7215 c\u00f3 m\u1ee9c thu\u1ebf ch\u00eanh l\u1ec7ch r\u1ea5t l\u1edbn t\u1eeb 0% \u0111\u1ebfn 20%, C\u1ee5c H\u1ea3i quan \u0110\u1ed3ng Nai \u0111\u1ec1 ngh\u1ecb, \u0111\u00e2y l\u00e0 c\u00e1c h\u00e0ng h\u00f3a c\u00f3 c\u00f9ng b\u1ea3n ch\u1ea5t, c\u1ea5u t\u1ea1o, c\u00f4ng d\u1ee5ng nh\u01b0 s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c nhau, trong khi \u0111\u00f3 c\u01a1 quan H\u1ea3i quan r\u1ea5t kh\u00f3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1eb7t h\u00e0ng c\u00f3 th\u1ec3 d\u00f9ng \u0111\u1ec3 l\u00e0m th\u00e9p c\u1ed1t b\u00ea-t\u00f4ng ho\u1eb7c d\u00f9ng cho m\u1ee5c \u0111\u00edch kh\u00e1c. V\u00ec v\u1eady, vi\u1ec7c \u00e1p thu\u1ebf m\u1eb7t h\u00e0ng n\u00e0y kh\u00f4ng n\u00ean d\u1ef1a v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a h\u00e0ng h\u00f3a m\u00e0 n\u00ean ph\u00e2n lo\u1ea1i, \u00e1p thu\u1ebf theo phi th\u00e9p l\u00e0 ph\u00f9 h\u1ee3p v\u00e0 n\u00ean \u0111\u01b0a c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y v\u1ec1 c\u00f9ng 1 m\u1ee9c thu\u1ebf su\u1ea5t.<\/span><\/p>\n

\u0110\u01b0a ra m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc t\u1ea1i \u0111\u01a1n v\u1ecb, H\u1ea3i quan H\u1ea3i Ph\u00f2ng cho bi\u1ebft, m\u1eb7t h\u00e0ng \u0111\u1ed3 n\u1ed9i th\u1ea5t NK c\u00f3 nh\u1eefng m\u1ee9c thu\u1ebf ch\u00eanh l\u1ec7ch kh\u00e1c nhau, nh\u01b0ng l\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng: \u0110\u1ed3 n\u1ed9i th\u1ea5t b\u1eb1ng kim lo\u1ea1i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong v\u0103n ph\u00f2ng, m\u00e3 HS 9403.10.00, thu\u1ebf su\u1ea5t NK 20%; Lo\u1ea1i kh\u00e1c, m\u00e3 HS 9403.20.90, thu\u1ebf su\u1ea5t 10%; \u0110\u1ed3 n\u1ed9i th\u1ea5t b\u1eb1ng g\u1ed7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong v\u0103n ph\u00f2ng, m\u00e3 HS: 9403.30.00, thu\u1ebf su\u1ea5t NK 20%\u2026 Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ec9 l\u1ec7, tr\u1ecdng l\u01b0\u1ee3ng, tr\u1ecb gi\u00e1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ea5t li\u1ec7u c\u1ea5u t\u1ea1o ch\u00ednh r\u1ea5t kh\u00f3 \u0111\u1ecbnh l\u01b0\u1ee3ng tr\u00ean th\u1ef1c t\u1ebf, \u0111i\u1ec1u n\u00e0y g\u00e2y kh\u00f3 cho c\u1ea3 c\u01a1 quan H\u1ea3i quan v\u00e0 DN, v\u00ec v\u1eady nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0y c\u1ea7n \u0111\u01b0a v\u1ec1 chung 1 m\u1ee9c thu\u1ebf.<\/span><\/p>\n

Ki\u1ebfn ngh\u1ecb v\u1ec1 n\u1ed9i dung n\u00e0y, H\u1ea3i quan B\u00ecnh D\u01b0\u01a1ng ph\u00e2n t\u00edch, hi\u1ec7n t\u1ea1i Bi\u1ec3u thu\u1ebf th\u00ec m\u1eb7t h\u00e0ng khoai t\u00e2y chi\u00ean m\u00e3 HS 2005.20.91 thu\u1ebf su\u1ea5t 18% v\u00e0 b\u00e1nh l\u00e1t khoai t\u00e2y m\u00e3 HS 2005.20.11 thu\u1ebf su\u1ea5t 20%. Tuy nhi\u00ean, DN th\u01b0\u1eddng khai b\u00e1o khoai t\u00e2y chi\u00ean nh\u01b0ng th\u1ef1c t\u1ebf l\u00e0 b\u00e1nh l\u00e1t b\u1eb1ng khoai t\u00e2y, b\u1edfi b\u00e1nh l\u00e0m b\u1eb1ng khoai t\u00e2y c\u00f3 thu\u1ebf su\u1ea5t cao h\u01a1n. V\u00ec v\u1eady, 2 m\u1eb7t h\u00e0ng n\u00e0y c\u1ea7n \u0111\u01b0a v\u1ec1 chung 1 m\u1ee9c thu\u1ebf su\u1ea5t.<\/span><\/p>\n

T\u01b0\u01a1ng t\u1ef1, m\u1ed9t m\u1eb7t h\u00e0ng kh\u00e1c \u0111\u01b0\u1ee3c H\u1ea3i quan B\u00ecnh D\u01b0\u01a1ng \u0111\u01b0a ra l\u00e0 B\u1ea3ng \u0111i\u1ec1u khi\u1ec3n c\u00f3 trang b\u1ecb b\u1ed9 x\u1eed l\u00fd l\u1eadp tr\u00ecnh m\u00e3 HS 8537.10.12 thu\u1ebf NK 0% d\u1ec5 \u0111\u01b0\u1ee3c c\u00e1c DN s\u1eed d\u1ee5ng \u0111\u1ec3 \u00e1p m\u00e3 cho m\u1eb7t h\u00e0ng B\u1ed9 \u0111i\u1ec1u ki\u1ec3m logic c\u00f3 kh\u1ea3 n\u0103ng l\u1eadp tr\u00ecnh cho m\u00e1y t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 di chuy\u1ec3n, k\u1eb9p gi\u1eef v\u00e0 l\u01b0u gi\u1eef kh\u1ed1i tinh th\u1ec3 b\u00e1n d\u1eabn cho thi\u1ebft b\u1ecb b\u00e1n d\u1eabn m\u00e3 8537.10.30, thu\u1ebf su\u1ea5t NK 10%. Do \u0111\u00f3, theo H\u1ea3i quan B\u00ecnh D\u01b0\u01a1ng, c\u1ea7n \u0111\u01b0a 2 m\u1eb7t h\u00e0ng n\u00e0y v\u00e0o c\u00f9ng 1 m\u1ee9c thu\u1ebf su\u1ea5t b\u1edfi c\u00f3 c\u00f9ng 1 ch\u1ee9c n\u0103ng v\u00e0 c\u00f4ng d\u1ee5ng.<\/span><\/p>\n<\/div>\n<\/div>\n

Thu Trang<\/span><\/div>\n

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

(HQ Online)- \u0110\u1ec3 gi\u1ea3m t\u00ecnh tr\u1ea1ng gian l\u1eadn, tr\u1ed1n thu\u1ebf, g\u00e2y kh\u00f3 cho c\u01a1 quan H\u1ea3i quan v\u00e0 DN trong vi\u1ec7c ph\u00e2n lo\u1ea1i, \u00e1p m\u00e3 h\u00e0ng h\u00f3a\u2026, H\u1ea3i quan m\u1ed9t s\u1ed1 t\u1ec9nh, th\u00e0nh ph\u1ed1 cho r\u1eb1ng, Bi\u1ec3u thu\u1ebf XK, NK \u01b0u \u0111\u00e3i theo danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf (MFN) \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u1eeb n\u0103m …<\/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":[1286,268,1290,1288],"acf":[],"_links":{"self":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/2121"}],"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=2121"}],"version-history":[{"count":2,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/2121\/revisions"}],"predecessor-version":[{"id":2123,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/2121\/revisions\/2123"}],"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=2121"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2121"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}