{"id":2504,"date":"2017-09-28T22:00:58","date_gmt":"2017-09-28T15:00:58","guid":{"rendered":"http:\/\/www.vtrlogistics.com.vn\/?p=2504"},"modified":"2017-09-28T22:00:58","modified_gmt":"2017-09-28T15:00:58","slug":"nhieu-van-de-can-thong-nhat-ve-khai-bao-dinh-muc-hang-gia-cong-san-xuat-xk","status":"publish","type":"post","link":"https:\/\/www.vtrlogistics.com.vn\/?p=2504","title":{"rendered":"NHI\u1ec0U V\u1ea4N \u0110\u1ec0 C\u1ea6N TH\u1ed0NG NH\u1ea4T V\u1ec0 KHAI B\u00c1O \u0110\u1ecaNH M\u1ee8C H\u00c0NG GIA C\u00d4NG, S\u1ea2N XU\u1ea4T XK"},"content":{"rendered":"<div class=\"article-ds\">\n<div class=\"article-des article-des02\">\n<p><span style=\"color: #000000;\">(HQ Online)- L\u00e0m c\u00e1ch n\u00e0o \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho DN gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, ch\u1ebf xu\u1ea5t trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, \u0111\u1ed3ng th\u1eddi c\u01a1 quan H\u1ea3i quan c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 qu\u1ea3n l\u00fd, tr\u00e1nh th\u1ea5t thu thu\u1ebf? \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c \u0111\u01b0a ra th\u1ea3o lu\u1eadn t\u1ea1i h\u1ed9i ngh\u1ecb ho\u00e0n thi\u1ec7n d\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 38\/2015\/TT-BTC do T\u1ed5ng c\u1ee5c H\u1ea3i quan t\u1ed5 ch\u1ee9c, ng\u00e0y 27\/9. H\u1ed9i th\u1ea3o c\u00f3 s\u1ef1 tham d\u1ef1 c\u1ee7a \u0111\u1ea1i di\u1ec7n c\u00e1c DN XNK li\u00ean quan l\u0129nh v\u1ef1c \u0111i\u1ec7n t\u1eed, d\u1ec7t may, da gi\u1ea7y, c\u01a1 kh\u00ed v\u00e0 th\u1ee7y s\u1ea3n.<\/span><\/p>\n<\/div>\n<div id=\"newsimage\" class=\"image\">\n<div class=\"img-news\" align=\"center\">\n<div class=\"general-image\"><span style=\"color: #000000;\"><img decoding=\"async\" title=\"S\u1eeda Th\u00f4ng t\u01b0 382015TTBTC Nhi\u1ec1u v\u1ea5n \u0111\u1ec1 c\u1ea7n th\u1ed1ng nh\u1ea5t v\u1ec1 khai b\u00e1o \u0111\u1ecbnh m\u1ee9c h\u00e0ng gia c\u00f4ng s\u1ea3n xu\u1ea5t XK\" src=\"http:\/\/www.baohaiquan.vn\/Pictures92017\/duonghung\/10DautuGiacong_BaoHaiquan_Vn.jpg\" \/><\/span><\/div>\n<\/div>\n<div class=\"caption\" style=\"text-align: center;\"><span style=\"color: #000000;\">Ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 t\u1ea1i Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd h\u00e0ng \u0111\u1ea7u t\u01b0-gia c\u00f4ng (C\u1ee5c H\u1ea3i quan H\u00e0 N\u1ed9i). \u1ea2nh: N.LINH<\/span><\/div>\n<\/div>\n<div class=\"article-content article-content02\">\n<p><span style=\"color: #000000;\"><strong>Lo\u1ea1i h\u00ecnh nhi\u1ec1u \u0111\u1eb7c th\u00f9<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Ph\u00e1t bi\u1ec3u t\u1ea1i h\u1ed9i ngh\u1ecb, Ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan V\u0169 Ng\u1ecdc Anh kh\u1eb3ng \u0111\u1ecbnh, quan \u0111i\u1ec3m c\u1ee7a c\u01a1 quan H\u1ea3i quan l\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i t\u1ed1i \u0111a cho DN, kh\u00f4ng g\u00e2y kh\u00f3 kh\u0103n so v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, song ph\u1ea3i \u0111\u1ea3m b\u1ea3o qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan H\u1ea3i quan \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u1ee7a DN.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ea1i di\u1ec7n ban so\u1ea1n th\u1ea3o, \u00f4ng \u00c2u Anh Tu\u1ea5n, quy\u1ec1n C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Gi\u00e1m s\u00e1t qu\u1ea3n l\u00fd v\u1ec1 h\u1ea3i quan cho bi\u1ebft, trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 38\/2015\/TT-BTC, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn tham gia c\u1ee7a m\u1ed9t s\u1ed1 DN, Hi\u1ec7p h\u1ed9i DN v\u1ec1 n\u1ed9i dung d\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0. Nh\u1eefng v\u1ea5n \u0111\u1ec1 DN gia c\u00f4ng, s\u1ea3n xu\u1ea5t XK ph\u1ea3n \u00e1nh li\u00ean quan t\u1edbi \u0111\u1ecbnh m\u1ee9c; b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 NK. Nhi\u1ec1u v\u1ea5n \u0111\u1ec1 \u0111\u00e3 \u0111\u01b0\u1ee3c ban so\u1ea1n th\u1ea3o ti\u1ebfp thu, ch\u1ec9nh s\u1eeda. T\u1ea1i h\u1ed9i ngh\u1ecb n\u00e0y s\u1ebd ti\u1ebfp t\u1ee5c th\u1ea3o lu\u1eadn v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 tr\u00ean nh\u1eb1m \u0111\u01b0a ra gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd t\u1ed1t nh\u1ea5t cho c\u1ea3 hai b\u00ean.<\/span><\/p>\n<p><span style=\"color: #000000;\">Trao \u0111\u1ed5i v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 DN ph\u1ea3n \u00e1nh trong qu\u00e1 tr\u00ecnh ho\u00e0n thi\u1ec7n d\u1ef1 th\u1ea3o, \u00f4ng \u00c2u Anh Tu\u1ea5n cho bi\u1ebft, m\u1ed7i nh\u00f3m DN ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c nhau l\u1ea1i c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang.<\/span><\/p>\n<p><span style=\"color: #000000;\">Nh\u00f3m DN \u0111i\u1ec7n t\u1eed ph\u1ea3n \u00e1nh, do t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh h\u00e0ng \u0111i\u1ec7n t\u1eed, tr\u01b0\u1edbc khi s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m DN x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt ch\u01b0a t\u00ednh hao h\u1ee5t trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. \u0110\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt c\u1ee7a s\u1ea3n ph\u1ea9m v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn thay \u0111\u1ed5i \u0111\u1ecbnh m\u1ee9c \u0111\u1ec1u \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean ph\u1ea7n m\u1ec1m. Khi s\u1ea3n xu\u1ea5t s\u1eed d\u1ee5ng \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt \u0111\u1ec3 t\u00ednh to\u00e1n l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u th\u1ef1c t\u1ebf \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t v\u00e0 ghi nh\u1eadn l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u ti\u00eau hao trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t b\u1eb1ng h\u1ec7 th\u1ed1ng theo d\u00f5i ri\u00eang c\u1ee7a DN.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00f9ng m\u1ed9t m\u00e3 s\u1ea3n ph\u1ea9m c\u1ee7a nhi\u1ec1u \u0111\u01a1n h\u00e0ng kh\u00e1c nhau th\u00ec DN ch\u1ec9 t\u00ednh to\u00e1n \u201c\u0111\u1ecbnh m\u1ee9c trung b\u00ecnh th\u00e1ng\u201d d\u1ef1a tr\u00ean \u0111\u1ecbnh m\u1ee9c c\u1ee7a t\u1eebng \u0111\u01a1n h\u00e0ng. Nh\u01b0 v\u1eady, DN cho r\u1eb1ng th\u1ef1c t\u1ebf khi k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, DN kh\u00f4ng t\u00ednh to\u00e1n \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf bao g\u1ed3m t\u1ef7 l\u1ec7 ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m m\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng theo d\u00f5i to\u00e0n b\u1ed9 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u hao h\u1ee5t \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean h\u1ec7 th\u1ed1ng v\u00e0 tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n thay v\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 th\u00e0nh t\u1ef7 l\u1ec7 hao h\u1ee5t trong \u0111\u1ecbnh m\u1ee9c. Ki\u1ebfn ngh\u1ecb c\u1ee7a nh\u00f3m DN \u01b0u ti\u00ean \u0111i\u1ec7n t\u1eed v\u00e0 C\u00f4ng ty Samsung Th\u00e1i Nguy\u00ean l\u00e0 s\u1eed d\u1ee5ng \u0111\u1ecbnh m\u1ee9c trung b\u00ecnh th\u00e1ng= t\u1ed5ng l\u01b0\u1ee3ng t\u1eebng nguy\u00ean li\u1ec7u c\u1ea5p cho c\u00e1c l\u1ec7nh s\u1ea3n xu\u1ea5t\/t\u1ed5ng l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m v\u00e0 b\u00e1n th\u00e0nh ph\u1ea9m c\u1ee7a c\u00e1c l\u1ec7nh s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p><span style=\"color: #000000;\">Nh\u00f3m DN d\u1ec7t may ph\u1ea3n \u00e1nh: Hi\u1ec7n nay, c\u00f4ng ty may m\u1eb7c \u0111ang k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i theo d\u1ea1ng h\u1ee3p \u0111\u1ed3ng nguy\u00ean t\u1eafc c\u00f3 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n t\u1eeb 1 \u0111\u1ebfn 5 n\u0103m. V\u00ec v\u1eady khi k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng hai b\u00ean ch\u01b0a c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin c\u1ee7a c\u00e1c \u0111\u01a1n h\u00e0ng s\u1ebd s\u1ea3n xu\u1ea5t, khi c\u00f3 \u0111\u01a1n h\u00e0ng ph\u00e1t sinh c\u1ee5 th\u1ec3 hai b\u00ean k\u00fd ph\u1ee5 l\u1ee5c th\u1ef1c hi\u1ec7n. Do v\u1eady, quy \u0111\u1ecbnh th\u00f4ng b\u00e1o \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt khi th\u00f4ng b\u00e1o h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><span style=\"color: #000000;\">Trong quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh m\u1ee9c c\u00f3 \u0111\u01b0a ra hai kh\u00e1i ni\u1ec7m v\u1ec1 \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt v\u00e0 \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf. DN \u0111\u1ec1 ngh\u1ecb l\u00e0m r\u00f5 n\u1ed9i h\u00e0m c\u1ee7a t\u1eebng kh\u00e1i ni\u1ec7m v\u00e0 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u1ee7a c\u1ea3 ph\u00eda DN c\u0169ng nh\u01b0 c\u01a1 quan H\u1ea3i quan. Tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt, \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf c\u00f3 s\u1ef1 sai kh\u00e1c l\u00e0 l\u00fd do \u0111\u1ec3 c\u01a1 quan H\u1ea3i quan ki\u1ec3m tra, x\u1eed l\u00fd thu\u1ebf. H\u01a1n n\u1eefa, c\u00e1c DN d\u1ec7t may cho r\u1eb1ng vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf d\u1ef1a v\u00e0o \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb nh\u01b0 xu\u1ea5t b\u00f9 nguy\u00ean ph\u1ee5 li\u1ec7u, ch\u1ee9ng t\u1eeb thu l\u1ea1i nguy\u00ean ph\u1ee5 li\u1ec7u, s\u1ea3n ph\u1ea9m h\u01b0 h\u1ecfng, ph\u1ebf li\u1ec7u, h\u1ea1ch to\u00e1n v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n theo t\u1eebng k\u1ef3 k\u1ebf to\u00e1n, \u0111i\u1ec1u n\u00e0y g\u00e2y kh\u00f3 kh\u0103n cho DN v\u00e0 ki\u1ebfn ngh\u1ecb kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt ch\u1ec9 y\u00eau c\u1ea7u \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng c\u1ee7a \u0111\u01a1n h\u00e0ng khi k\u1ebft th\u00fac s\u1ea3n xu\u1ea5t c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n. DN c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng, l\u01b0u gi\u1eef t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng minh \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t cho t\u1eebng m\u00e3 h\u00e0ng c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>C\u1ea7n gi\u1ea3i ph\u00e1p chung nh\u1ea5t<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Nh\u1eefng \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i c\u1ee7a DN trong qu\u00e1 tr\u00ecnh ho\u00e0n thi\u1ec7n d\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 38\/2015\/TT-BTC \u0111\u00e3 \u0111\u01b0\u1ee3c ban so\u1ea1n th\u1ea3o ti\u1ebfp thu v\u00e0 gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3. M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 l\u00e0 kh\u00e1i ni\u1ec7m \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt, bao g\u1ed3m \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng v\u00e0 l\u01b0\u1ee3ng hao h\u1ee5t c\u1ee7a t\u1eebng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u1ef1 ki\u1ebfn (ri\u00eang \u0111\u1ed1i v\u1edbi DN \u0111i\u1ec7n t\u1eed khi x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt kh\u00f4ng x\u00e1c \u0111\u1ecbnh hao h\u1ee5t s\u1ebd ghi nh\u1eadn v\u00e0 quy \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a DN \u0111i\u1ec7n t\u1eed). DN s\u1ebd t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t theo \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt do DN t\u1ef1 x\u00e2y d\u1ef1ng. Trong qu\u00e1 tr\u00ecnh t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m theo \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt n\u00e0y, th\u1ef1c t\u1ebf l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m (bao g\u1ed3m ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, ph\u1ebf th\u1ea3i trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t) th\u00ec \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">Ti\u1ebfp thu \u00fd ki\u1ebfn c\u00e1c DN d\u1ec7t may, t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u00f3 th\u1ec3 kh\u00f4ng c\u00f3 \u0111\u1ecbnh m\u1ee9c th\u1ecfa thu\u1eadn tr\u00ean h\u1ee3p \u0111\u1ed3ng v\u00e0 th\u1ef1c t\u1ebf khi DN x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a cho h\u1ee3p \u0111\u1ed3ng c\u0169ng c\u00f3 th\u1ec3 sai kh\u00e1c so v\u1edbi \u0111\u1ecbnh m\u1ee9c th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng. M\u1eb7t kh\u00e1c, c\u0103n c\u1ee9 th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t t\u1ea1i c\u00e1c DN tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t \u0111\u1ec1u \u0111\u00e3 x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt c\u1ee7a t\u1eebng m\u00e3 s\u1ea3n ph\u1ea9m v\u00e0 \u0111\u00ecnh \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt n\u00e0y trong s\u1ea3n xu\u1ea5t t\u1ea1i DN. Do v\u1eady, ban so\u1ea1n th\u1ea3o g\u1ed9p kh\u00e1i ni\u1ec7m v\u1ec1 \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt \u0111\u1ed1i v\u1edbi c\u1ea3 lo\u1ea1i h\u00ecnh gia c\u00f4ng, s\u1ea3n xu\u1ea5t XK l\u00e0 \u0111\u1ecbnh m\u1ee9c do DN x\u00e2y d\u1ef1ng tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t v\u00e0 ch\u1ec9 ph\u1ea3i th\u00f4ng b\u00e1o \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt n\u00e0y cho c\u01a1 quan H\u1ea3i quan khi XK m\u00e3 s\u1ea3n ph\u1ea9m \u0111\u1ea7u ti\u00eau.<\/span><\/p>\n<p><span style=\"color: #000000;\">Li\u00ean quan \u0111\u1ebfn m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ecbnh m\u1ee9c, ban so\u1ea1n th\u1ea3o cho bi\u1ebft, c\u01a1 quan H\u1ea3i quan ch\u1ec9 s\u1eed d\u1ee5ng \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf khi ki\u1ec3m tra vi\u1ec7c khai b\u00e1o chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m c\u1ee7a DN, khi ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf ho\u1eb7c khi ki\u1ec3m tra, thanh tra DN. V\u1ec1 \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt, khi ti\u00eap nh\u1eadn c\u01a1 quan H\u1ea3i quan d\u00f9ng \u0111\u1ec3 ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro, b\u1ea5t th\u01b0\u1eddng.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">Tuy nhi\u00ean, do c\u00e1c DN v\u1edbi quy m\u00f4 kh\u00e1c nhau, ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau n\u00ean t\u1ea1i h\u1ed9i ngh\u1ecb n\u00e0y, \u0111\u1ea1i di\u1ec7n c\u00e1c DN \u1edf c\u00e1c l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 ti\u1ebfp t\u1ee5c cho \u00fd ki\u1ebfn g\u00f3p \u00fd v\u1ec1 x\u00e1c \u0111\u1ecbnh \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng t\u1ea1i DN, th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o \u0111\u1ecbnh m\u1ee9c. Ban so\u1ea1n th\u1ea3o s\u1ebd ti\u1ebfp t\u1ee5c ti\u1ebfp thu \u00fd ki\u1ebfn c\u1ee7a DN \u0111\u1ec3 nghi\u00ean c\u1ee9u, ch\u1ec9nh s\u1eeda ho\u00e0n thi\u1ec7n d\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 38\/2015\/TT-BTC.<\/span><\/p>\n<p><span style=\"color: #000000;\">B\u00ean c\u1ea1nh \u0111\u00f3, m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 kh\u00e1c \u0111\u01b0\u1ee3c DN tham gia \u00fd ki\u1ebfn nh\u01b0: H\u1ed3 s\u01a1 h\u1ea3i quan; th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ph\u00e2n lu\u1ed3ng t\u1edd khai h\u1ea3i quan; gi\u00e1m s\u00e1t h\u1ea3i quan\u2026 c\u0169ng \u0111\u01b0\u1ee3c ban so\u1ea1n th\u1ea3o ti\u1ebfp t\u1ee5c ti\u1ebfp thu, ch\u1ec9nh s\u1eeda.<\/span><\/p>\n<table border=\"2\" rules=\"none\" cellspacing=\"0\" cellpadding=\"2\" align=\"center\">\n<tbody>\n<tr>\n<td align=\"left\"><span style=\"color: #000000;\">V\u1ec1 v\u1ea5n \u0111\u1ec1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nguy\u00ean li\u1ec7u, ph\u1ea3n \u00e1nh c\u1ee7a nhi\u1ec1u DN l\u00e0 gi\u1eef nguy\u00ean t\u1ea7n su\u1ea5t b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo n\u0103m t\u00e0i ch\u00ednh v\u00e0 m\u1ed9t s\u1ed1 DN cho r\u1eb1ng m\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u00e0y quay tr\u1edf l\u1ea1i c\u00e1ch qu\u1ea3n l\u00fd truy\u1ec1n th\u1ed1ng. \u0110\u1ed3ng th\u1eddi v\u1ec1 quy \u0111\u1ecbnh c\u01a1 quan H\u1ea3i quan s\u1ebd x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebft n\u1ed1i \u0111\u1ec3 DN cung c\u1ea5p th\u00f4ng tin v\u1edbi c\u01a1 quan H\u1ea3i quan. DN quan ng\u1ea1i qu\u00e1 nhi\u1ec1u th\u00f4ng tin cung c\u1ea5p v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng th\u00f4ng tin l\u1edbn d\u1ea5n \u0111\u1ebfn chi ph\u00ed cao v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng k\u1ebft n\u1ed1i \u0111\u1ec3 chuy\u1ec3n th\u00f4ng tin t\u1eeb DN \u0111\u1ebfn H\u1ea3i quan kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u1ed5n \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"color: #000000;\">V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, ban so\u1ea1n th\u1ea3o cho bi\u1ebft, trong d\u1ef1 th\u1ea3o th\u00f4ng t\u01b0 \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i h\u1ec7 th\u1ed1ng th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n. Nh\u01b0 v\u1eady, \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ch\u01b0a s\u1eb5n s\u00e0ng th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan H\u1ea3i quan s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u1ecbnh k\u1ef3 v\u1edbi c\u01a1 quan H\u1ea3i quan. Hi\u1ec7n t\u1ea1i gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 th\u00f4ng tin k\u1ebft n\u1ed1i d\u1eef li\u1ec7u gi\u1eefa DN v\u00e0 c\u01a1 quan H\u1ea3i quan nh\u1eb1m qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, ch\u1ebf xu\u1ea5t \u0111ang \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c H\u1ea3i quan x\u00e2y d\u1ef1ng, s\u1ebd c\u00f3 nh\u1eefng ch\u1ec9 ti\u00eau th\u00f4ng tin \u0111\u1ec3 qu\u1ea3n l\u00fd xu\u1ea5t-nh\u1eadp-t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m XK c\u1ee7a h\u00e0ng h\u00f3a gia c\u00f4ng, s\u1ea3n xu\u1ea5t XK, DN ch\u1ebf xu\u1ea5t.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"author\"><span style=\"color: #000000;\">Ng\u1ecdc Linh<\/span><\/div>\n<div class=\"like\"><span style=\"color: #000000;\">Ngu\u1ed3n:\u00a0<a href=\"http:\/\/www.baohaiquan.vn\/Pages\/Sua-Thong-tu-38-2015-TT-BTC-Nhieu-van-de-can-thong-nhat-ve-khai-bao-dinh-muc-hang-gia-cong-san-xuat-XK.aspx\"><em>http:\/\/www.baohaiquan.vn\/<\/em><\/a><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>(HQ Online)- L\u00e0m c\u00e1ch n\u00e0o \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho DN gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, ch\u1ebf xu\u1ea5t trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, \u0111\u1ed3ng th\u1eddi c\u01a1 quan H\u1ea3i quan c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 qu\u1ea3n l\u00fd, tr\u00e1nh th\u1ea5t thu thu\u1ebf? \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c \u0111\u01b0a ra th\u1ea3o lu\u1eadn t\u1ea1i h\u1ed9i ngh\u1ecb &hellip;<\/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":[1789,1791,274,1787,702,1785],"acf":[],"_links":{"self":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/2504"}],"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=2504"}],"version-history":[{"count":3,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/2504\/revisions"}],"predecessor-version":[{"id":2507,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/2504\/revisions\/2507"}],"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=2504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}