{"id":12125,"date":"2025-09-01T07:29:56","date_gmt":"2025-09-01T07:29:56","guid":{"rendered":"https:\/\/bason.vn\/?p=12125"},"modified":"2025-08-26T07:31:18","modified_gmt":"2025-08-26T07:31:18","slug":"thue-nhap-khau-hat-nhua-tai-sinh","status":"publish","type":"post","link":"https:\/\/bason.vn\/en\/thue-nhap-khau-hat-nhua-tai-sinh\/","title":{"rendered":"Thu\u1ebf nh\u1eadp kh\u1ea9u h\u1ea1t nh\u1ef1a t\u00e1i sinh"},"content":{"rendered":"

T\u00ecm hi\u1ec3u chi ti\u1ebft quy \u0111\u1ecbnh, m\u00e3 HS, c\u00e1ch t\u00ednh v\u00e0 m\u1ee9c thu\u1ebf nh\u1eadp kh\u1ea9u h\u1ea1t nh\u1ef1a t\u00e1i sinh m\u1edbi nh\u1ea5t. H\u01b0\u1edbng d\u1eabn t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro khi nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u nh\u1ef1a.<\/span><\/p>\n

H\u1ea1t nh\u1ef1a t\u00e1i sinh ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t l\u1ef1a ch\u1ecdn nh\u1edd l\u1ee3i th\u1ebf v\u1ec1 gi\u00e1 v\u00e0 t\u00ednh th\u00e2n thi\u1ec7n m\u00f4i tr\u01b0\u1eddng. Tuy nhi\u00ean, khi nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam, m\u1eb7t h\u00e0ng n\u00e0y ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd c\u1ee7a h\u1ea3i quan v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf nh\u1eadp kh\u1ea9u h\u1ea1t nh\u1ef1a t\u00e1i sinh<\/b><\/h2>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf nh\u1eadp kh\u1ea9u h\u1ea1t nh\u1ef1a t\u00e1i sinh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i m\u00e0 Vi\u1ec7t Nam tham gia, nh\u1eb1m \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u di\u1ec5n ra minh b\u1ea1ch, th\u1ed1ng nh\u1ea5t v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi cam k\u1ebft qu\u1ed1c t\u1ebf. N\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd ch\u00ednh bao g\u1ed3m Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 107\/2016\/QH13, quy \u0111\u1ecbnh nguy\u00ean t\u1eafc, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng.\u00a0<\/span><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i v\u00e0 Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t ban h\u00e0nh k\u00e8m c\u00e1c ngh\u1ecb \u0111\u1ecbnh nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 26\/2023\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 tra c\u1ee9u thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 theo m\u00e3 HS. Doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u t\u1eeb c\u00e1c th\u1ecb tr\u01b0\u1eddng c\u00f3 hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do v\u1edbi Vi\u1ec7t Nam nh\u01b0 ATIGA, ACFTA, EVFTA, VKFTA\u2026 c\u1ea7n tu\u00e2n th\u1ee7 quy t\u1eafc xu\u1ea5t x\u1ee9 quy \u0111\u1ecbnh trong t\u1eebng FTA \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t.\u00a0<\/span><\/p>\n

Ngo\u00e0i quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, h\u1ea1t nh\u1ef1a t\u00e1i sinh c\u00f2n ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd theo Lu\u1eadt B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng 2020, Th\u00f4ng t\u01b0 02\/2022\/TT-BTNMT v\u1ec1 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 quy chu\u1ea9n k\u1ef9 thu\u1eadt \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u nh\u1ef1a nh\u1eadp kh\u1ea9u, c\u00f9ng c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u1ec1 khai b\u00e1o m\u00e3 HS v\u00e0 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a. Vi\u1ec7c n\u1eafm ch\u1eafc v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh sai s\u00f3t khi \u00e1p m\u00e3, t\u1eadn d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/p>\n

\"thue-nhap-khau-hat-nhua-tai-sinh-1\"<\/p>\n

M\u00e3 HS v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t nh\u1eadp kh\u1ea9u h\u1ea1t nh\u1ef1a t\u00e1i sinh<\/b><\/h2>\n

M\u00e3 HS v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t quy\u1ebft \u0111\u1ecbnh s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u h\u1ea1t nh\u1ef1a t\u00e1i sinh m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. H\u1ec7 th\u1ed1ng m\u00e3 HS (Harmonized System) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u1ed1ng nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u1ec3 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u, m\u1ed7i m\u00e3 g\u1eafn v\u1edbi m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 trong Bi\u1ec3u thu\u1ebf Vi\u1ec7t Nam.\u00a0<\/span><\/p>\n

V\u1edbi h\u1ea1t nh\u1ef1a t\u00e1i sinh, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c lo\u1ea1i nh\u1ef1a v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n ph\u1ea9m \u0111\u1ec3 \u00e1p m\u00e3 HS ph\u00f9 h\u1ee3p. V\u00ed d\u1ee5, h\u1ea1t nh\u1ef1a PE t\u00e1i sinh th\u01b0\u1eddng thu\u1ed9c nh\u00f3m HS 3901, PP t\u00e1i sinh thu\u1ed9c HS 3902, PET t\u00e1i sinh c\u00f3 th\u1ec3 n\u1eb1m \u1edf HS 3907\u2026 Trong bi\u1ec3u thu\u1ebf MFN (thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i), m\u1ee9c thu\u1ebf v\u1edbi h\u1ea1t nh\u1ef1a t\u00e1i sinh ph\u1ed5 bi\u1ebfn dao \u0111\u1ed9ng t\u1eeb 3\u20135%. Tuy nhi\u00ean, n\u1ebfu h\u00e0ng nh\u1eadp kh\u1ea9u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 Vi\u1ec7t Nam c\u00f3 FTA nh\u01b0 ASEAN, H\u00e0n Qu\u1ed1c, Nh\u1eadt B\u1ea3n, EU\u2026, thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t c\u00f3 th\u1ec3 gi\u1ea3m xu\u1ed1ng 0\u20133%, th\u1eadm ch\u00ed m\u1ed9t s\u1ed1 d\u00f2ng thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n ho\u00e0n to\u00e0n.\u00a0<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i l\u00e0 doanh nghi\u1ec7p ph\u1ea3i xu\u1ea5t tr\u00ecnh C\/O h\u1ee3p l\u1ec7, \u0111\u00fang m\u1eabu v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 quy t\u1eafc xu\u1ea5t x\u1ee9. Vi\u1ec7c \u00e1p \u0111\u00fang m\u00e3 HS kh\u00f4ng ch\u1ec9 gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed thu\u1ebf, m\u00e0 c\u00f2n tr\u00e1nh r\u1ee7i ro b\u1ecb h\u1ea3i quan \u1ea5n \u0111\u1ecbnh l\u1ea1i m\u00e3 v\u1edbi m\u1ee9c thu\u1ebf cao h\u01a1n, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. V\u00ec v\u1eady, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb logistics am hi\u1ec3u \u0111\u1eb7c th\u00f9 h\u00e0ng nh\u1ef1a t\u00e1i sinh \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n m\u00e3 HS ngay t\u1eeb kh\u00e2u k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\"thue-nhap-khau-hat-nhua-tai-sinh-2\"<\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u h\u1ea1t nh\u1ef1a t\u00e1i sinh<\/b><\/h2>\n

C\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u h\u1ea1t nh\u1ef1a t\u00e1i sinh<\/b> l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p d\u1ef1 tr\u00f9 ch\u00ednh x\u00e1c chi ph\u00ed tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng. Nguy\u00ean t\u1eafc chung, s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c: <\/span>Thu\u1ebf nh\u1eadp kh\u1ea9u = Gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf \u00d7 Thu\u1ebf su\u1ea5t (%)<\/b>, trong \u0111\u00f3 gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf l\u00e0 tr\u1ecb gi\u00e1 CIF (Cost, Insurance, Freight) \u2013 bao g\u1ed3m gi\u00e1 h\u00e0ng h\u00f3a t\u1ea1i c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean c\u1ed9ng chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ea3o hi\u1ec3m qu\u1ed1c t\u1ebf.\u00a0<\/span><\/p>\n

Sau khi x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u1eadp kh\u1ea9u, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) theo c\u00f4ng th\u1ee9c: <\/span>Thu\u1ebf VAT = (Gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf + Thu\u1ebf nh\u1eadp kh\u1ea9u) \u00d7 Thu\u1ebf su\u1ea5t VAT<\/b>, v\u1edbi m\u1ee9c VAT hi\u1ec7n h\u00e0nh cho h\u1ea1t nh\u1ef1a t\u00e1i sinh l\u00e0 10%. N\u1ebfu h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i t\u1eeb FTA, thu\u1ebf su\u1ea5t nh\u1eadp kh\u1ea9u c\u00f3 th\u1ec3 gi\u1ea3m \u0111\u00e1ng k\u1ec3, t\u1eeb \u0111\u00f3 k\u00e9o gi\u1ea3m t\u1ed5ng chi ph\u00ed thu\u1ebf.\u00a0<\/span><\/p>\n

V\u00ed d\u1ee5, l\u00f4 h\u00e0ng h\u1ea1t nh\u1ef1a PE t\u00e1i sinh tr\u1ecb gi\u00e1 CIF 100.000 USD, thu\u1ebf su\u1ea5t MFN 5% s\u1ebd ch\u1ecbu 5.000 USD thu\u1ebf nh\u1eadp kh\u1ea9u; c\u1ed9ng VAT 10% t\u00ednh tr\u00ean 105.000 USD s\u1ebd l\u00e0 10.500 USD, t\u1ed5ng c\u1ed9ng 15.500 USD thu\u1ebf ph\u1ea3i n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 C\/O h\u1ee3p l\u1ec7 h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0%, doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p 10.000 USD VAT, ti\u1ebft ki\u1ec7m ngay 5.500 USD. Vi\u1ec7c t\u00ednh to\u00e1n k\u1ef9 l\u01b0\u1ee1ng gi\u00fap doanh nghi\u1ec7p l\u1eadp ng\u00e2n s\u00e1ch nh\u1eadp kh\u1ea9u s\u00e1t th\u1ef1c t\u1ebf v\u00e0 t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn.<\/span><\/p>\n

Thu\u1ebf nh\u1eadp kh\u1ea9u h\u1ea1t nh\u1ef1a t\u00e1i sinh<\/i><\/b> \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p trong ng\u00e0nh nh\u1ef1a. V\u1edbi kinh nghi\u1ec7m v\u00e0 n\u0103ng l\u1ef1c x\u1eed l\u00fd nguy\u00ean li\u1ec7u nh\u1ef1a t\u00e1i sinh, Bason Logistics s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p t\u1eeb kh\u00e2u t\u01b0 v\u1ea5n, khai b\u00e1o h\u1ea3i quan \u0111\u1ebfn t\u1ed1i \u01b0u thu\u1ebf nh\u1eadp kh\u1ea9u, \u0111\u1ea3m b\u1ea3o h\u00e0ng h\u00f3a v\u1ec1 \u0111\u00fang ti\u1ebfn \u0111\u1ed9 v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/i><\/p>","protected":false},"excerpt":{"rendered":"

T\u00ecm hi\u1ec3u chi ti\u1ebft quy \u0111\u1ecbnh, m\u00e3 HS, c\u00e1ch t\u00ednh v\u00e0 m\u1ee9c thu\u1ebf nh\u1eadp kh\u1ea9u h\u1ea1t nh\u1ef1a t\u00e1i sinh m\u1edbi nh\u1ea5t. H\u01b0\u1edbng d\u1eabn t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro khi nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u nh\u1ef1a. H\u1ea1t nh\u1ef1a t\u00e1i sinh ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t l\u1ef1a ch\u1ecdn nh\u1edd l\u1ee3i th\u1ebf…<\/p>","protected":false},"author":1,"featured_media":12088,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/12125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/comments?post=12125"}],"version-history":[{"count":1,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/12125\/revisions"}],"predecessor-version":[{"id":12126,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/12125\/revisions\/12126"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/media\/12088"}],"wp:attachment":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/media?parent=12125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/categories?post=12125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/tags?post=12125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}