{"id":12156,"date":"2025-09-01T07:58:59","date_gmt":"2025-09-01T07:58:59","guid":{"rendered":"https:\/\/bason.vn\/?p=12156"},"modified":"2025-08-26T08:01:16","modified_gmt":"2025-08-26T08:01:16","slug":"hang-tam-nhap-tai-xuat-co-phai-dong-thue-khong","status":"publish","type":"post","link":"https:\/\/bason.vn\/en\/hang-tam-nhap-tai-xuat-co-phai-dong-thue-khong\/","title":{"rendered":"H\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng?"},"content":{"rendered":"

H\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf n\u1ebfu sai m\u00e3 HS, thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c qu\u00e1 h\u1ea1n t\u00e1i xu\u1ea5t. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro t\u00e0i ch\u00ednh?<\/span><\/p>\n

Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf<\/span><\/h2>\n

Qu\u00e1 h\u1ea1n th\u1eddi gian t\u00e1i xu\u1ea5t<\/span><\/h3>\n

M\u1ed7i l\u00f4 h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t (TNTX) \u0111\u1ec1u c\u00f3 th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 ho\u00e0n t\u1ea5t t\u00e1i xu\u1ea5t. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi gian quy \u0111\u1ecbnh s\u1ebd b\u1ecb m\u1ea5t quy\u1ec1n mi\u1ec5n thu\u1ebf v\u00e0 bu\u1ed9c ph\u1ea3i n\u1ed9p thu\u1ebf nh\u01b0 m\u1ed9t l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

\u0110\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng m\u1eb7t h\u00e0ng nh\u1ea1y c\u1ea3m nh\u01b0 thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed, nguy\u00ean li\u1ec7u \u0111\u1eb7c th\u00f9 ho\u1eb7c h\u00e0ng c\u00f3 thu\u1ebf su\u1ea5t cao c\u01a1 quan h\u1ea3i quan s\u1ebd ki\u1ec3m so\u00e1t ch\u1eb7t h\u01a1n khi g\u1ea7n \u0111\u1ebfn h\u1ea1n t\u00e1i xu\u1ea5t. Vi\u1ec7c ch\u1eadm tr\u1ec5 c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf VAT v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh \u0111i k\u00e8m.<\/span><\/p>\n

Khai sai m\u00e3 HS ho\u1eb7c tr\u1ecb gi\u00e1 h\u1ea3i quan<\/span><\/h3>\n

M\u1ed9t trong nh\u1eefng l\u1ed7i ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu l\u00e0 khai sai m\u00e3 HS (m\u00e3 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a). Sai m\u00e3 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn \u00e1p thu\u1ebf su\u1ea5t cao h\u01a1n ho\u1eb7c b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng nghi ng\u1edd gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

Ngo\u00e0i ra tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf n\u1ebfu kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng ho\u1eb7c kh\u00f4ng \u0111\u00fang theo h\u1ee3p \u0111\u1ed3ng c\u0169ng d\u1ec5 b\u1ecb h\u1ea3i quan \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i m\u1ee9c t\u00ednh thu\u1ebf d\u1eabn \u0111\u1ebfn ph\u00e1t sinh truy thu. \u0110\u00e2y l\u00e0 r\u1ee7i ro t\u00e0i ch\u00ednh l\u1edbn m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf ch\u01b0a c\u00f3 kinh nghi\u1ec7m d\u1ec5 g\u1eb7p ph\u1ea3i.<\/span><\/p>\n

Thi\u1ebfu ch\u1ee9ng t\u1eeb ch\u1ee9ng minh lu\u1ed3ng h\u00e0ng<\/span><\/h3>\n

\u0110\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong m\u00f4 h\u00ecnh TNTX doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i cung c\u1ea5p \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh lu\u1ed3ng h\u00e0ng kh\u00e9p k\u00edn. Thi\u1ebfu c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i, v\u1eadn \u0111\u01a1n, ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 (CO), ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng (CQ) ho\u1eb7c bi\u00ean b\u1ea3n ki\u1ec3m h\u00f3a s\u1ebd khi\u1ebfn c\u01a1 quan h\u1ea3i quan t\u1eeb ch\u1ed1i \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf.<\/span><\/p>\n

Khi kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf x\u00e1c nh\u1eadn r\u1eb1ng h\u00e0ng \u0111\u00e3 t\u00e1i xu\u1ea5t \u0111\u00fang quy \u0111\u1ecbnh l\u00f4 h\u00e0ng s\u1ebd b\u1ecb x\u1eed l\u00fd nh\u01b0 nh\u1eadp kh\u1ea9u th\u00f4ng th\u01b0\u1eddng v\u00e0 truy thu \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

\"hang-tam-nhap-tai-xuat-co-phai-dong-thue-khong\"<\/p>\n

Gi\u1ea3i ph\u00e1p gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf cho doanh nghi\u1ec7p TNTX<\/span><\/h2>\n

L\u1eadp k\u1ebf ho\u1ea1ch t\u00e1i xu\u1ea5t r\u00f5 r\u00e0ng v\u00e0 \u0111\u00fang h\u1ea1n<\/span><\/h3>\n

\u0110\u1ec3 tr\u00e1nh m\u1ea5t quy\u1ec1n mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i th\u1eddi h\u1ea1n t\u00e1i xu\u1ea5t theo t\u1eebng l\u00f4 h\u00e0ng. Vi\u1ec7c ph\u00e1t sinh qu\u00e1 h\u1ea1n th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eafc nh\u1edf t\u1ef1 \u0111\u1ed9ng m\u00e0 s\u1ebd b\u1ecb x\u1eed l\u00fd sau ki\u1ec3m tra.<\/span><\/p>\n

Do \u0111\u00f3, c\u1ea7n c\u00f3 l\u1ecbch tr\u00ecnh r\u00f5 r\u00e0ng v\u00e0 c\u00f4ng c\u1ee5 c\u1ea3nh b\u00e1o s\u1edbm cho b\u1ed9 ph\u1eadn logistics v\u00e0 xu\u1ea5t nh\u1eadp kh\u1ea9u. Ngo\u00e0i ra n\u00ean th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 theo d\u00f5i t\u00ecnh tr\u1ea1ng t\u1eebng l\u00f4 h\u00e0ng \u0111\u00e3 nh\u1eadp v\u00e0 l\u00ean k\u1ebf ho\u1ea1ch xu\u1ea5t ph\u00f9 h\u1ee3p.<\/span><\/p>\n

L\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 kinh nghi\u1ec7m TNTX<\/span><\/h3>\n

C\u00e1c \u0111\u01a1n v\u1ecb logistics ho\u1eb7c d\u1ecbch v\u1ee5 \u1ee7y th\u00e1c chuy\u00ean v\u1ec1 TNTX c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro ngay t\u1eeb b\u01b0\u1edbc \u0111\u1ea7u. H\u1ecd c\u00f3 kh\u1ea3 n\u0103ng khai b\u00e1o m\u00e3 HS ch\u00ednh x\u00e1c, hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n, th\u1ee7 t\u1ee5c ki\u1ec3m h\u00f3a v\u00e0 ti\u00eau chu\u1ea9n h\u1ed3 s\u01a1.<\/span><\/p>\n

Ngo\u00e0i ra h\u1ecd c\u00f3 th\u1ec3 t\u01b0 v\u1ea5n ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u v\u1ec1 thu\u1ebf nh\u01b0 t\u1eadn d\u1ee5ng \u01b0u \u0111\u00e3i t\u1eeb c\u00e1c hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i (FTA) ho\u1eb7c l\u1ef1a ch\u1ecdn tuy\u1ebfn ph\u00f9 h\u1ee3p \u0111\u1ec3 gi\u1ea3m ph\u00ed l\u01b0u b\u00e3i, tr\u00e1nh ch\u1eadm th\u00f4ng quan.<\/span><\/p>\n

\"hang-tam-nhap-tai-xuat-co-phai-dong-thue-khong<\/p>\n

Ki\u1ec3m tra k\u1ef9 h\u1ed3 s\u01a1 v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7<\/span><\/h3>\n

H\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u1eb7c tr\u00e1nh b\u1ecb truy thu khi thanh ki\u1ec3m tra. Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra ch\u00e9o t\u1ea5t c\u1ea3 ch\u1ee9ng t\u1eeb nh\u01b0 v\u1eadn \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, CO, CQ v\u00e0 bi\u00ean b\u1ea3n ki\u1ec3m h\u00f3a ngay sau khi ho\u00e0n t\u1ea5t m\u1ed7i l\u00f4 h\u00e0ng.<\/span><\/p>\n

Vi\u1ec7c l\u01b0u tr\u1eef c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t \u00edt nh\u1ea5t 5 n\u0103m l\u00e0 c\u1ea7n thi\u1ebft nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ed1i chi\u1ebfu, gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c h\u1ea3i quan khi c\u1ea7n.<\/span><\/p>\n

 <\/p>\n

Doanh nghi\u1ec7p \u0111ang tri\u1ec3n khai m\u00f4 h\u00ecnh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t? Vi\u1ec7c hi\u1ec3u r\u00f5 h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng s\u1ebd gi\u00fap b\u1ea1n tr\u00e1nh r\u1ee7i ro thu\u1ebf v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed logistics. Li\u00ean h\u1ec7 v\u1edbi Bason Logistics \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

H\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf n\u1ebfu sai m\u00e3 HS, thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c qu\u00e1 h\u1ea1n t\u00e1i xu\u1ea5t. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro t\u00e0i ch\u00ednh? Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf Qu\u00e1 h\u1ea1n th\u1eddi gian t\u00e1i xu\u1ea5t M\u1ed7i l\u00f4 h\u00e0ng…<\/p>","protected":false},"author":1,"featured_media":12079,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12156","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\/12156","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=12156"}],"version-history":[{"count":2,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/12156\/revisions"}],"predecessor-version":[{"id":12158,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/12156\/revisions\/12158"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/media\/12079"}],"wp:attachment":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/media?parent=12156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/categories?post=12156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/tags?post=12156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}