{"id":18695,"date":"2011-05-23T17:02:15","date_gmt":"2011-05-23T17:02:15","guid":{"rendered":""},"modified":"2011-05-23T17:02:15","modified_gmt":"2011-05-23T17:02:15","slug":"5-nhom-hang-khong-can-to-khai-hai-quan-van-duoc-khau-tru-thue","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=18695","title":{"rendered":"5 nh\u00f3m h\u00e0ng kh\u00f4ng c\u1ea7n t\u1edd khai h\u1ea3i quan v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf"},"content":{"rendered":"

M\u1edbi \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 C\u00f4ng v\u0103n s\u1ed1 5678\/BTC-CST h\u01b0\u1edbng d\u1eabn c\u00e1c C\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c H\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng x\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c m\u1edf t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n n\u01b0\u1edbc, v\u0103n ph\u00f2ng ph\u1ea9m h\u00e0ng h\u00f3a sinh ho\u1ea1t h\u00e0ng ng\u00e0y, v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng ph\u1ee5c v\u1ee5 cho c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u1ee7a doanh nghi\u1ec7p trong khu phi thu\u1ebf quan.

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Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u00e1c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u (\u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%) l\u00e0 nguy\u00ean v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 \u0111i\u1ec7n, n\u01b0\u1edbc, v\u0103n ph\u00f2ng ph\u1ea9m, h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 sinh ho\u1ea1t h\u00e0ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p trong khu phi thu\u1ebf quan kh\u00f4ng c\u1ea7n t\u1edd khai h\u1ea3i quan n\u1ebfu doanh nghi\u1ec7p, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh b\u00e1n h\u00e0ng v\u00e0o khu phi thu\u1ebf quan \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c theo quy \u0111\u1ecbnh. <\/FONT><\/DIV>
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Tr\u01b0\u1edbc \u0111\u00f3 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 129\/2008\/TT-BTC ng\u00e0y 26\/12\/2008 h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ph\u1ea3i c\u00f3: h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng h\u00f3a, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, h\u00f3a \u0111\u01a1n GTGT v\u00e0 t\u1edd khai h\u1ea3i quan c\u00f3 x\u00e1c nh\u1eadn \u0111\u00e3 xu\u1ea5t kh\u1ea9u c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/FONT><\/DIV>

Tuy nhi\u00ean, h\u01b0\u1edbng d\u1eabn tr\u00ean kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0o kho ngo\u1ea1i quan, kho b\u1ea3o thu\u1ebf; c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a t\u1eeb n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam ho\u1eb7c t\u1eeb c\u00e1c khu ch\u1ee9c n\u0103ng kh\u00e1c trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u \u0111\u01b0a v\u00e0o khu phi thu\u1ebf quan thu\u1ed9c khu kinh t\u1ebf c\u1eeda kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c m\u1edf t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 116\/2010\/TT-BTC ng\u00e0y 04\/8\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/FONT><\/P>

C\u0169ng theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec v\u0103n ph\u00f2ng ph\u1ea9m, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng nh\u1eadp kh\u1ea9u t\u1eeb th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba v\u00e0o khu ph\u00ed thu\u1ebf quan nh\u01b0ng c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 113 Th\u00f4ng t\u01b0 194\/2010\/TT-BTC ng\u00e0y 06\/12\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec ph\u1ea3i m\u1edf t\u1edd khai h\u1ea3i quan \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf h\u00f2an thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT theo quy \u0111\u1ecbnh.

                                                                      Theo Di\u1ec5n \u0111\u00e0n doanh nghi\u1ec7p<\/FONT><\/P><\/p>\n","protected":false},"excerpt":{"rendered":"

M\u1edbi \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 C\u00f4ng v\u0103n s\u1ed1 5678\/BTC-CST h\u01b0\u1edbng d\u1eabn c\u00e1c C\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c H\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng x\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c m\u1edf t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n n\u01b0\u1edbc, v\u0103n ph\u00f2ng ph\u1ea9m h\u00e0ng h\u00f3a sinh ho\u1ea1t h\u00e0ng ng\u00e0y, v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng ph\u1ee5c v\u1ee5 cho c\u00e1c c\u00f4ng […]<\/p>\n","protected":false},"author":2,"featured_media":18691,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[71],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/18695"}],"collection":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=18695"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/18695\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/18691"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}