{"id":12153,"date":"2025-09-01T07:57:16","date_gmt":"2025-09-01T07:57:16","guid":{"rendered":"https:\/\/bason.vn\/?p=12153"},"modified":"2025-08-26T07:58:32","modified_gmt":"2025-08-26T07:58:32","slug":"thue-tam-nhap-tai-xuat","status":"publish","type":"post","link":"https:\/\/bason.vn\/en\/thue-tam-nhap-tai-xuat\/","title":{"rendered":"Thu\u1ebf t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t g\u1ed3m nh\u1eefng lo\u1ea1i n\u00e0o? Doanh nghi\u1ec7p c\u1ea7n bi\u1ebft"},"content":{"rendered":"

T\u00ecm hi\u1ec3u c\u00e1c lo\u1ea1i thu\u1ebf t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t ph\u1ed5 bi\u1ebfn v\u00e0 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n gi\u1ea3m gi\u00fap doanh nghi\u1ec7p XNK t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

C\u00e1c lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng cho h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t<\/span><\/h2>\n

Thu\u1ebf nh\u1eadp kh\u1ea9u<\/span><\/h3>\n

Thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n h\u00ecnh th\u1ee9c t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t. Trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t \u0111\u00fang th\u1eddi h\u1ea1n ho\u1eb7c kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ban \u0111\u1ea7u, c\u01a1 quan h\u1ea3i quan s\u1ebd coi \u0111\u00e2y l\u00e0 h\u00e0ng ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba v\u00e0 \u00e1p d\u1ee5ng thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0 th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

M\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean m\u00e3 HS, tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a v\u00e0 bi\u1ec3u thu\u1ebf MFN ho\u1eb7c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i n\u1ebfu c\u00f3 hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i \u00e1p d\u1ee5ng.<\/span><\/p>\n

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/span><\/h3>\n

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ebfu h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t nguy\u00ean tr\u1ea1ng trong th\u1eddi h\u1ea1n cho ph\u00e9p. Tuy nhi\u00ean, n\u1ebfu h\u00e0ng h\u00f3a c\u00f3 thay \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb do gia c\u00f4ng, x\u1eed l\u00fd ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n, doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf VAT \u0111\u1ea7u v\u00e0o theo \u0111\u00fang quy \u0111\u1ecbnh. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u0169ng c\u1ea7n khai b\u00e1o \u0111\u1ea7u ra n\u1ebfu h\u00e0ng \u0111\u01b0\u1ee3c b\u00e1n n\u1ed9i \u0111\u1ecba ho\u1eb7c chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/span><\/p>\n

Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3)<\/span><\/h3>\n

M\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0 r\u01b0\u1ee3u bia, thu\u1ed1c l\u00e1, \u00f4 t\u00f4\u2026 n\u1ebfu \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u theo h\u00ecnh th\u1ee9c t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t v\u1eabn c\u00f3 th\u1ec3 ph\u00e1t sinh thu\u1ebf n\u1ebfu kh\u00f4ng t\u00e1i xu\u1ea5t ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh. M\u1ee9c thu\u1ebf n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t hi\u1ec7n h\u00e0nh v\u00e0 c\u00f3 th\u1ec3 t\u1ea1o ra \u00e1p l\u1ef1c chi ph\u00ed l\u1edbn n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng qu\u1ea3n l\u00fd ch\u1eb7t v\u00f2ng \u0111\u1eddi l\u00f4 h\u00e0ng.<\/span><\/p>\n

\"thue-tam-nhap-tai-xuat\"<\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n\/gi\u1ea3m thu\u1ebf t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t<\/span><\/h2>\n

H\u00e0ng h\u00f3a t\u00e1i xu\u1ea5t \u0111\u00fang h\u1ea1n v\u00e0 nguy\u00ean tr\u1ea1ng<\/span><\/h3>\n

Doanh nghi\u1ec7p s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t n\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a \u0111\u00e3 t\u00e1i xu\u1ea5t nguy\u00ean tr\u1ea1ng v\u00e0 \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh. H\u1ed3 s\u01a1 c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan nh\u01b0 h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i, t\u1edd khai h\u1ea3i quan, v\u1eadn \u0111\u01a1n v\u00e0 bi\u00ean b\u1ea3n ki\u1ec3m h\u00f3a (n\u1ebfu c\u00f3). Vi\u1ec7c theo d\u00f5i s\u00e1t ti\u1ebfn \u0111\u1ed9 v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 h\u01b0\u1edfng ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf.<\/span><\/p>\n

H\u00e0ng tham gia h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m ho\u1eb7c d\u00f9ng th\u1eed<\/span><\/h3>\n

V\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c t\u1ea1m nh\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m ho\u1eb7c d\u00f9ng th\u1eed s\u1ea3n ph\u1ea9m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u n\u1ebfu cam k\u1ebft kh\u00f4ng ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba v\u00e0 th\u1ef1c hi\u1ec7n t\u00e1i xu\u1ea5t sau s\u1ef1 ki\u1ec7n. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n khai b\u00e1o r\u00f5 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ngay t\u1eeb \u0111\u1ea7u tr\u00ean t\u1edd khai h\u1ea3i quan v\u00e0 th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n

H\u00e0ng t\u1ea1m nh\u1eadp \u0111\u1ec3 gia c\u00f4ng ho\u1eb7c s\u1eeda ch\u1eefa<\/span><\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ea1m nh\u1eadp nguy\u00ean li\u1ec7u ho\u1eb7c thi\u1ebft b\u1ecb t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 gia c\u00f4ng ho\u1eb7c s\u1eeda ch\u1eefa theo h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a sau khi x\u1eed l\u00fd \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t. \u0110i\u1ec1u ki\u1ec7n l\u00e0 ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng c\u1ee5 th\u1ec3 v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, ch\u1ee9ng t\u1eeb th\u1ec3 hi\u1ec7n qu\u00e1 tr\u00ecnh x\u1eed l\u00fd v\u00e0 h\u1ed3 s\u01a1 t\u00e1i xu\u1ea5t r\u00f5 r\u00e0ng. S\u1ef1 tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh v\u00e0 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 ph\u00e1p l\u00fd l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng mong mu\u1ed1n.<\/span><\/p>\n

\"thue-tam-nhap-tai-xuat<\/p>\n

Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi th\u1ef1c hi\u1ec7n TNTX \u0111\u1ec3 kh\u00f4ng ph\u00e1t sinh thu\u1ebf<\/span><\/h2>\n

Qu\u1ea3n l\u00fd ch\u1eb7t h\u1ea1n t\u00e1i xu\u1ea5t<\/span><\/h3>\n

M\u1ed7i m\u1eb7t h\u00e0ng khi t\u1ea1m nh\u1eadp \u0111\u1ec1u c\u00f3 th\u1eddi h\u1ea1n l\u01b0u tr\u00fa t\u1ea1i Vi\u1ec7t Nam kh\u00e1c nhau t\u00f9y v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng t\u00e1i xu\u1ea5t \u0111\u00fang h\u1ea1n th\u00ec h\u00e0ng h\u00f3a s\u1ebd b\u1ecb xem nh\u01b0 nh\u1eadp kh\u1ea9u ch\u00ednh th\u1ee9c v\u00e0 b\u1ecb \u00e1p thu\u1ebf theo quy \u0111\u1ecbnh. Vi\u1ec7c n\u1eafm r\u00f5 th\u1eddi h\u1ea1n v\u00e0 theo d\u00f5i s\u00e1t ti\u1ebfn \u0111\u1ed9 t\u00e1i xu\u1ea5t l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh thu\u1ebf t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t kh\u00f4ng mong mu\u1ed1n.<\/span><\/p>\n

Gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh lu\u1ed3ng h\u00e0ng<\/span><\/h3>\n

H\u1ed3 s\u01a1 g\u1ed3m bi\u00ean b\u1ea3n ki\u1ec3m h\u00f3a, gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 (CO), gi\u1ea5y ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng (CQ), v\u1eadn \u0111\u01a1n v\u00e0 h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a l\u00f4 h\u00e0ng TNTX. Khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u00fang quy tr\u00ecnh, doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf b\u1ea3o v\u1ec7 m\u00ecnh tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro b\u1ecb truy thu thu\u1ebf ho\u1eb7c ki\u1ec3m tra sau th\u00f4ng quan.<\/span><\/p>\n

L\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb logistics ho\u1eb7c \u1ee7y th\u00e1c c\u00f3 kinh nghi\u1ec7m<\/span><\/h3>\n

Doanh nghi\u1ec7p m\u1edbi tri\u1ec3n khai m\u00f4 h\u00ecnh TNTX n\u00ean h\u1ee3p t\u00e1c v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p trong l\u0129nh v\u1ef1c logistics ho\u1eb7c \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u. Nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0y c\u00f3 kinh nghi\u1ec7m trong vi\u1ec7c x\u1eed l\u00fd h\u1ed3 s\u01a1, ph\u00e2n lo\u1ea1i m\u00e3 HS ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy tr\u00ecnh khai b\u00e1o, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

T\u00ecm hi\u1ec3u c\u00e1c lo\u1ea1i thu\u1ebf t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t ph\u1ed5 bi\u1ebfn v\u00e0 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n gi\u1ea3m gi\u00fap doanh nghi\u1ec7p XNK t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh. C\u00e1c lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng cho h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t Thu\u1ebf nh\u1eadp kh\u1ea9u Thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u1ea7n…<\/p>","protected":false},"author":1,"featured_media":12091,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12153","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\/12153","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=12153"}],"version-history":[{"count":2,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/12153\/revisions"}],"predecessor-version":[{"id":12155,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/12153\/revisions\/12155"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/media\/12091"}],"wp:attachment":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/media?parent=12153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/categories?post=12153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/tags?post=12153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}