{"id":2252,"date":"2017-06-07T21:38:42","date_gmt":"2017-06-07T14:38:42","guid":{"rendered":"http:\/\/www.vtrlogistics.com.vn\/?p=2252"},"modified":"2017-06-07T21:38:42","modified_gmt":"2017-06-07T14:38:42","slug":"go-vuong-cho-doanh-nghiep-ve-uu-dai-an-han-thue","status":"publish","type":"post","link":"https:\/\/www.vtrlogistics.com.vn\/?p=2252","title":{"rendered":"G\u1ee0 V\u01af\u1edaNG CHO DOANH NGHI\u1ec6P V\u1ec0 \u01afU \u0110\u00c3I, \u00c2N H\u1ea0N THU\u1ebe"},"content":{"rendered":"
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(HQ Online)- Nh\u1eb1m h\u1ed7 tr\u1ee3, trao \u0111\u1ed5i, h\u01b0\u1edbng d\u1eabn gi\u00fap c\u1ed9ng \u0111\u1ed3ng DN hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u00e3 ghi nh\u1eadn v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc v\u1ec1 \u01b0u \u0111\u00e3i, \u00e2n h\u1ea1n thu\u1ebf m\u00e0 nhi\u1ec1u DN \u0111ang v\u01b0\u1edbng m\u1eafc, quan t\u00e2m.<\/span><\/p>\n<\/div>\n

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CBCC H\u1ea3i quan L\u1ea1ng S\u01a1n h\u01b0\u1edbng d\u1eabn DN l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan. \u1ea2nh: H.N\u1ee5.<\/span><\/div>\n<\/div>\n
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Hi\u1ec7p h\u1ed9i DN Thanh H\u00f3a h\u1ecfi: \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u ph\u1ee5c v\u1ee5 y t\u1ebf m\u00e0 c\u1ee5 th\u1ec3 l\u00e0 dung d\u1ecbch ch\u1ea1y th\u1eadn (NaCl) NK c\u00f3 \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf kh\u00f4ng? N\u1ebfu \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i DN ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c g\u00ec?<\/em><\/strong><\/span><\/p>\n

Theo T\u1ed5ng c\u1ee5c H\u1ea3i quan, t\u1ea1i kho\u1ea3n 14 \u0110i\u1ec1u 16 Lu\u1eadt Thu\u1ebf XK, thu\u1ebf NK quy \u0111\u1ecbnh: \u201cNguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n NK trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p trang thi\u1ebft b\u1ecb y t\u1ebf \u0111\u01b0\u1ee3c \u01b0u ti\u00ean nghi\u00ean c\u1ee9u, ch\u1ebf t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf NK trong th\u1eddi h\u1ea1n 5 n\u0103m, k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t\u201d.<\/span><\/p>\n

C\u0169ng t\u1ea1i kho\u1ea3n 1, 3 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 134\/2016\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 mi\u1ec5n thu\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n NK \u0111\u1ec3 s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p trang thi\u1ebft b\u1ecb y t\u1ebf quy \u0111\u1ecbnh Danh m\u1ee5c s\u1ea3n ph\u1ea9m trang thi\u1ebft b\u1ecb y t\u1ebf \u0111\u01b0\u1ee3c \u01b0u ti\u00ean nghi\u00ean c\u1ee9u, ch\u1ebf t\u1ea1o quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/p>\n

\u0110\u1ed1i chi\u1ebfu c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, T\u1ed5ng c\u1ee5c H\u1ea3i quan cho bi\u1ebft, tr\u01b0\u1eddng h\u1ee3p c\u1ee7a DN kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf NK theo quy \u0111\u1ecbnh.<\/span><\/p>\n

C\u00f4ng ty TNHH Fabchem Vina th\u1eafc m\u1eafc tr\u01b0\u1eddng h\u1ee3p n\u1ed9p th\u1eeba thu\u1ebf NK h\u1ebft th\u1eddi gian \u00e2n h\u1ea1n 275 ng\u00e0y, n\u1ebfu DN n\u1ed9p th\u1eeba thu\u1ebf NK nguy\u00ean li\u1ec7u qu\u00e1 275 ng\u00e0y th\u00ec sau ng\u00e0y 1\/9\/2016, DN c\u00f3 ph\u00e1t sinh thu\u1ebf NK ph\u1ea3i n\u1ed9p c\u1ee7a t\u1edd khai nh\u1eadp kinh doanh, ho\u1eb7c b\u1ea5t k\u1ef3 t\u1edd khai n\u00e0o ph\u00e1t sinh thu\u1ebf NK ph\u1ea3i n\u1ed9p, \u0111\u1ed3ng th\u1eddi m\u1edf t\u1edd khai t\u1ea1i chi c\u1ee5c h\u1ea3i quan kh\u00e1c chi c\u1ee5c h\u1ea3i quan DN \u0111\u00e3 \u0111\u0103ng k\u00fd th\u00ec c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb kho\u1ea3n ti\u1ec1n thu\u1ebf NK n\u1ed9p th\u1eeba kh\u00f4ng?<\/em><\/strong><\/span><\/p>\n

Li\u00ean quan \u0111\u1ebfn th\u1eafc m\u1eafc c\u1ee7a DN, T\u1ed5ng c\u1ee5c H\u1ea3i quan cho bi\u1ebft, theo \u0110i\u1ec1u 132 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC, kh\u00f4ng quy \u0111\u1ecbnh vi\u1ec7c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a l\u1ea7n n\u1ed9p k\u1ebf ti\u1ebfp theo ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n. Tuy nhi\u00ean, vi\u1ec7c b\u00f9 tr\u1eeb cho s\u1ed1 n\u1ee3 t\u1ea1i \u0111\u01a1n v\u1ecb h\u1ea3i quan kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u00e0o kh\u00e1c t\u1ea1i n\u01a1i ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span><\/p>\n

C\u00f4ng ty TNHH Kim lo\u1ea1i Vi\u1ec7t Phong \u0111ang l\u00fang t\u00fang v\u00e0 xin \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi\u00a0 h\u00e0ng h\u00f3a XK \u0111\u1ec3 gia c\u00f4ng sau \u0111\u00f3 NK c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf XK v\u00e0 thu\u1ebf NK t\u00ednh tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a nguy\u00ean v\u1eadt li\u1ec7u c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m gia c\u00f4ng kh\u00f4ng? Nguy\u00ean li\u1ec7u DN \u0111\u00e3 xu\u1ea5t \u0111i gia c\u00f4ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eadp v\u1ec1 d\u01b0\u1edbi d\u1ea1ng s\u1ea3n ph\u1ea9m sau gia c\u00f4ng NK th\u00ec c\u00f3 \u0111\u01b0\u1ee3c l\u00e0m h\u1ed3 s\u01a1 v\u00e0 c\u00f4ng v\u0103n xin kh\u00f4ng thu thu\u1ebf cho ph\u1ea7n nguy\u00ean li\u1ec7u \u0111\u00e3 xu\u1ea5t \u0111i \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eadp v\u1ec1 hay kh\u00f4ng? H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c nh\u01b0 th\u1ebf n\u00e0o? Trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u00f3ng thu\u1ebf XK khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan XK nguy\u00ean li\u1ec7u \u0111i gia c\u00f4ng n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf XK sau khi \u0111\u00e3 NK s\u1ea3n ph\u1ea9m sau gia c\u00f4ng hay kh\u00f4ng? DN c\u0169ng th\u1eafc m\u1eafc, v\u00ec sao, sau ng\u00e0y 1\/9\/2016 kh\u00f4ng ti\u1ebfp t\u1ee5c t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ho\u1ea1t \u0111\u1ed9ng theo lo\u1ea1i h\u00ecnh n\u00e0y ph\u00e1t tri\u1ec3n m\u00e0 s\u1ea3n ph\u1ea9m XK theo lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t XK ph\u1ea3i ch\u1ecbu thu\u1ebf XK n\u1ebfu m\u1eb7t h\u00e0ng c\u00f3 thu\u1ebf?<\/em><\/strong><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn c\u00e1c v\u1ea5n \u0111\u1ec1 DN c\u00f2n l\u00fang t\u00fang trong th\u1ef1c hi\u1ec7n quy tr\u00ecnh, th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan cho bi\u1ebft, ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a XK \u0111\u1ec3 gia c\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf XK, thu\u1ebf NK, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 134\/2016\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 134\/2016\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh: \u201cH\u00e0ng h\u00f3a XK \u0111\u1ec3 gia c\u00f4ng l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n, s\u1ea3n ph\u1ea9m c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i nguy\u00ean, kho\u1ea3ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean v\u00e0 h\u00e0ng h\u00f3a XK \u0111\u1ec3 gia c\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf XK th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf XK\u201d. Theo \u0111\u00f3, h\u00e0ng h\u00f3a XK \u0111\u1ec3 gia c\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf XK th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i b\u00e1o v\u00e0 n\u1ed9p thu\u1ebf XK theo m\u1ee9c thu\u1ebf su\u1ea5t XK quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u thu\u1ebf XK ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 122\/2016\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

Nh\u1ea5n m\u1ea1nh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c H\u1ea3i quan cho bi\u1ebft th\u00eam, th\u1eddi gian qua, \u0111\u01a1n v\u1ecb \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u01b0\u1edbng m\u1eafc c\u1ee7a m\u1ed9t s\u1ed1 DN v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a XK \u0111\u1ec3 gia c\u00f4ng, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111ang t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 s\u1ebd tr\u1ea3 l\u1eddi c\u00e1c DN c\u00f3 v\u01b0\u1edbng m\u1eafc, ki\u1ebfn ngh\u1ecb.<\/span><\/p>\n

Li\u00ean quan \u0111\u1ebfn th\u1eafc m\u1eafc c\u1ee7a DN v\u1ec1 mi\u1ec5n thu\u1ebf, theo T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf XK, thu\u1ebf NK, trong \u0111\u00f3 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n NK \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a XK \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf XK, thu\u1ebf NK. Theo \u0111\u00f3, kh\u00f4ng quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf XK \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u NK.<\/span><\/p>\n

C\u00f4ng ty TNHH MTV \u0110\u00f3ng t\u00e0u v\u00e0 c\u00f4ng nghi\u1ec7p h\u00e0ng h\u1ea3i S\u00e0i G\u00f2n \u0111\u1ec1 ngh\u1ecb c\u00f3 ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf NK c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng ph\u1ee5c v\u1ee5 \u0111\u00f3ng t\u00e0u v\u00e0 s\u1eeda ch\u1eefa m\u00e0 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c h\u00e0ng h\u1ea3i qu\u1ed1c t\u1ebf c\u1ea5p ch\u1ee9ng ch\u1ec9 ph\u00f9 h\u1ee3p.<\/em><\/strong><\/span><\/p>\n

Vi\u1ec7c mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a NK ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3ng t\u00e0u, t\u00e0u bi\u1ec3n XK, T\u1ed5ng c\u1ee5c H\u1ea3i quan cho bi\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt Thu\u1ebf XK, thu\u1ebf NK, \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 134\/2016\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

Vi\u1ec7c b\u1ed5 sung ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf NK tr\u01b0\u1eddng h\u1ee3p c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng ph\u1ee5c v\u1ee5 \u0111\u00f3ng t\u00e0u v\u00e0 s\u1eeda ch\u1eefa trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u01b0ng \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c h\u00e0ng h\u1ea3i qu\u1ed1c t\u1ebf c\u1ea5p ch\u1ee9ng ch\u1ec9 ph\u00f9 h\u1ee3p, T\u1ed5ng c\u1ee5c H\u1ea3i quan ghi nh\u1eadn v\u00e0 \u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf b\u00e1o c\u00e1o c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb DN b\u1ed5 sung h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u li\u00ean quan.<\/span><\/p>\n

C\u00f4ng ty CP Bao b\u00ec T\u00edn Th\u00e0nh ph\u1ea3n \u00e1nh, DN b\u00e1n bao b\u00ec nh\u1ef1a cho C\u00f4ng ty Ph\u00fa Kh\u00e1nh (DN \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c H\u1ea3i quan ra quy\u1ebft \u0111\u1ecbnh l\u00e0 c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf n\u1eb1m trong khu c\u00e1ch ly s\u00e2n bay Cam Ranh) bao b\u00ec s\u1ebd s\u1eed d\u1ee5ng trong c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf. Hi\u1ec7n nay c\u1ea3 DN v\u00e0 C\u00f4ng ty Ph\u00fa Kh\u00e1nh \u0111\u00e3 tham v\u1ea5n h\u1ea3i quan v\u00e0 chi c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0ng ch\u01b0a th\u1ed1ng nh\u1ea5t v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf hay kh\u00f4ng? V\u1eady \u0111\u1ec1 ngh\u1ecb, T\u1ed5ng c\u1ee5c H\u1ea3i quan cho bi\u1ebft nh\u1eefng v\u0103n b\u1ea3n n\u00e0o quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf v\u1ec1 tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u00eau tr\u00ean?<\/em><\/strong><\/span><\/p>\n

V\u1ec1 v\u1ea5n \u0111\u1ec1 DN ph\u1ea3n \u00e1nh, T\u1ed5ng c\u1ee5c H\u1ea3i quan cho bi\u1ebft, t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 1 Quy ch\u1ebf v\u1ec1 kinh doanh h\u00e0ng mi\u1ec5n thu\u1ebf ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 24\/2009\/Q\u0110-TTg ng\u00e0y 17\/2\/2009 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh: \u201cH\u00e0ng h\u00f3a NK \u0111\u00e3 n\u1ed9p thu\u1ebf, h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0a v\u00e0o b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c coi l\u00e0 h\u00e0ng h\u00f3a XK v\u00e0 qu\u1ea3n l\u00fd theo ch\u1ebf \u0111\u1ed9 h\u00e0ng t\u1ea1m xu\u1ea5t; \u0111\u01b0\u1ee3c l\u01b0u l\u1ea1i t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 365 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng XK\u201d. C\u0169ng t\u1ea1i kho\u1ea3n 1 v\u00e0 2 \u0110i\u1ec1u 4 Quy ch\u1ebf v\u1ec1 kinh doanh h\u00e0ng mi\u1ec5n thu\u1ebf ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 24\/2009\/Q\u0110-TTg ng\u00e0y 17\/2\/2009 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh: \u201c1. H\u00e0ng h\u00f3a b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng; \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u n\u1ebfu l\u00e0 h\u00e0ng nh\u1eadp kh\u1ea9u. 2. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf, h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0a v\u00e0o b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh\u201d.<\/span><\/p>\n

V\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, \u0111\u1ec1 ngh\u1ecb DN th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 148\/2013\/TT-BTC ng\u00e0y 25\/10\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Tuy nhi\u00ean, T\u1ed5ng c\u1ee5c H\u1ea3i quan nh\u1ea5n m\u1ea1nh, do DN tr\u00ecnh b\u00e0y ch\u01b0a r\u00f5, ch\u01b0a c\u1ee5 th\u1ec3 s\u1ed1 bao b\u00ec tr\u00ean DN b\u00e1n cho c\u00f4ng ty kinh doanh h\u00e0ng mi\u1ec5n thu\u1ebf \u0111\u1ec3 b\u00e1n cho kh\u00e1ch mua h\u00e0ng mi\u1ec5n thu\u1ebf hay s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kh\u00e1c, do v\u1eady T\u1ed5ng c\u1ee5c H\u1ea3i quan cung c\u1ea5p quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt tr\u00ean \u0111\u1ec3 DN tham kh\u1ea3o, nghi\u00ean c\u1ee9u.<\/span><\/p>\n<\/div>\n<\/div>\n

\u0110\u1ea3o L\u00ea<\/span><\/div>\n

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

(HQ Online)- Nh\u1eb1m h\u1ed7 tr\u1ee3, trao \u0111\u1ed5i, h\u01b0\u1edbng d\u1eabn gi\u00fap c\u1ed9ng \u0111\u1ed3ng DN hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u00e3 ghi nh\u1eadn v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc v\u1ec1 \u01b0u \u0111\u00e3i, \u00e2n h\u1ea1n thu\u1ebf m\u00e0 nhi\u1ec1u DN \u0111ang v\u01b0\u1edbng m\u1eafc, quan t\u00e2m. CBCC H\u1ea3i quan …<\/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":[1494,523,1490,1492],"acf":[],"_links":{"self":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/2252"}],"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=2252"}],"version-history":[{"count":2,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/2252\/revisions"}],"predecessor-version":[{"id":2254,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/2252\/revisions\/2254"}],"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=2252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}