{"id":12510,"date":"2025-12-01T07:00:09","date_gmt":"2025-12-01T07:00:09","guid":{"rendered":"https:\/\/bason.vn\/?p=12510"},"modified":"2025-11-17T08:06:27","modified_gmt":"2025-11-17T08:06:27","slug":"hoan-thue-hang-tam-nhap-tai-xuat","status":"publish","type":"post","link":"https:\/\/bason.vn\/en\/hoan-thue-hang-tam-nhap-tai-xuat\/","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t"},"content":{"rendered":"

Ph\u00e2n t\u00edch c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro truy thu.<\/span><\/p>\n

 <\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 ho\u00e0n thu\u1ebf h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t<\/span><\/h2>\n

Quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh<\/span><\/h3>\n

C\u0103n c\u1ee9 theo Lu\u1eadt Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u s\u1ed1 107\/2016\/QH13 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 18\/2021\/N\u0110-CP), h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp \u0111\u1ec3 t\u00e1i xu\u1ea5t n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p. Tuy nhi\u00ean, quy \u0111\u1ecbnh n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p ch\u1ee9ng minh \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t ra kh\u1ecfi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam trong th\u1eddi h\u1ea1n cho ph\u00e9p, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00ecnh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t \u0111\u00e3 \u0111\u0103ng k\u00fd. C\u01a1 s\u1edf ph\u00e1p l\u00fd n\u00e0y l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf hay kh\u00f4ng.<\/span><\/p>\n

Nguy\u00ean t\u1eafc ch\u1ec9 ho\u00e0n thu\u1ebf khi h\u00e0ng t\u00e1i xu\u1ea5t \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7<\/span><\/h3>\n

Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i trong ho\u00e0n thu\u1ebf h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t l\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 \u0111\u00fang m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng. H\u00e0ng h\u00f3a ch\u1ec9 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu doanh nghi\u1ec7p ch\u1ee9ng minh \u0111\u01b0\u1ee3c vi\u1ec7c t\u00e1i xu\u1ea5t \u0111\u00fang v\u1edbi lo\u1ea1i h\u00ecnh \u0111\u00e3 khai b\u00e1o, kh\u00f4ng ph\u00e1t sinh ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m: t\u1edd khai t\u1ea1m nh\u1eadp, t\u1edd khai t\u00e1i xu\u1ea5t, h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i, ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qu\u1ed1c t\u1ebf h\u1ee3p l\u1ec7. M\u1ecdi sai l\u1ec7ch, thi\u1ebfu s\u00f3t trong h\u1ed3 s\u01a1 \u0111\u1ec1u c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf ho\u1eb7c b\u1ecb truy thu sau th\u00f4ng quan.<\/span><\/p>\n

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

C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/span><\/h2>\n

H\u00e0ng h\u00f3a ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba ho\u1eb7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng m\u00e0 kh\u00f4ng khai b\u00e1o l\u1ea1i<\/span><\/h3>\n

M\u1ed9t trong nh\u1eefng l\u1ed7i nghi\u00eam tr\u1ecdng khi\u1ebfn doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t l\u00e0 khi h\u00e0ng h\u00f3a sau khi nh\u1eadp v\u1ec1 kh\u00f4ng t\u00e1i xu\u1ea5t m\u00e0 \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5 trong n\u01b0\u1edbc, ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng m\u00e0 kh\u00f4ng khai b\u00e1o l\u1ea1i v\u1edbi c\u01a1 quan h\u1ea3i quan. Theo quy \u0111\u1ecbnh, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xem l\u00e0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p l\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) t\u01b0\u01a1ng \u1ee9ng, k\u00e8m theo ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p. Vi\u1ec7c c\u1ed1 t\u00ecnh kh\u00f4ng khai b\u00e1o ho\u1eb7c khai sai lo\u1ea1i h\u00ecnh c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh ho\u1eb7c truy thu thu\u1ebf.<\/span><\/p>\n

H\u00e0ng t\u00e1i xu\u1ea5t tr\u1ec5 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng c\u00f3 x\u00e1c nh\u1eadn th\u00f4ng quan t\u00e1i xu\u1ea5t<\/span><\/h3>\n

Th\u1eddi h\u1ea1n t\u00e1i xu\u1ea5t h\u00e0ng t\u1ea1m nh\u1eadp th\u01b0\u1eddng \u0111\u01b0\u1ee3c gi\u1edbi h\u1ea1n trong v\u00f2ng 365 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan gia h\u1ea1n. N\u1ebfu h\u00e0ng h\u00f3a t\u00e1i xu\u1ea5t tr\u1ec5 th\u1eddi h\u1ea1n, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. T\u01b0\u01a1ng t\u1ef1, tr\u01b0\u1eddng h\u1ee3p h\u00e0ng \u0111\u00e3 r\u1eddi kh\u1ecfi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb th\u00f4ng quan t\u00e1i xu\u1ea5t h\u1ee3p l\u1ec7 (nh\u01b0 t\u1edd khai t\u00e1i xu\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh) th\u00ec h\u1ed3 s\u01a1 c\u0169ng b\u1ecb coi l\u00e0 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n. Vi\u1ec7c kh\u00f4ng c\u00f3 x\u00e1c nh\u1eadn h\u1ea3i quan l\u00e0 l\u1ed7i nghi\u00eam tr\u1ecdng, th\u01b0\u1eddng khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb b\u00e1c ngay t\u1eeb b\u01b0\u1edbc \u0111\u1ea7u ki\u1ec3m tra.<\/span><\/p>\n

H\u1ed3 s\u01a1 h\u1ea3i quan kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, sai s\u00f3t trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/h3>\n

Ho\u00e0n thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi doanh nghi\u1ec7p n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, bao g\u1ed3m t\u1edd khai h\u1ea3i quan, h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i, h\u00f3a \u0111\u01a1n, v\u1eadn \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n qu\u1ed1c t\u1ebf v\u00e0 bi\u00ean b\u1ea3n b\u00e0n giao h\u00e0ng h\u00f3a. N\u1ebfu thi\u1ebfu m\u1ed9t trong c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y ho\u1eb7c c\u00e1c th\u00f4ng tin kh\u00f4ng th\u1ed1ng nh\u1ea5t (v\u00ed d\u1ee5: kh\u00e1c tr\u1ecb gi\u00e1, kh\u00e1c t\u00ean h\u00e0ng ho\u1eb7c m\u00e3 HS), c\u01a1 quan h\u1ea3i quan s\u1ebd kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a giao d\u1ecbch, t\u1eeb \u0111\u00f3 t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf. Nhi\u1ec1u doanh nghi\u1ec7p c\u0169ng b\u1ecb m\u1ea5t quy\u1ec1n ho\u00e0n thu\u1ebf do kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c ngu\u1ed3n ti\u1ec1n thanh to\u00e1n qua ng\u00e2n h\u00e0ng, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c giao d\u1ecbch c\u00f3 y\u1ebfu t\u1ed1 \u1ee7y th\u00e1c.<\/span><\/p>\n

Khai sai lo\u1ea1i h\u00ecnh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t ho\u1eb7c sai m\u00e3 HS d\u1eabn \u0111\u1ebfn sai ngh\u0129a v\u1ee5 thu\u1ebf<\/span><\/h3>\n

Khai sai lo\u1ea1i h\u00ecnh l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, nh\u1ea5t l\u00e0 khi doanh nghi\u1ec7p ch\u01b0a ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa c\u00e1c lo\u1ea1i h\u00ecnh E31, E62, G13\u2026 M\u1ed7i lo\u1ea1i h\u00ecnh quy \u0111\u1ecbnh kh\u00e1c nhau v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft. N\u1ebfu doanh nghi\u1ec7p khai sai, h\u1ec7 th\u1ed1ng h\u1ea3i quan s\u1ebd x\u00e1c \u0111\u1ecbnh sai ngh\u0129a v\u1ee5 thu\u1ebf, khi\u1ebfn h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c b\u1ecb x\u1eed l\u00fd sau th\u00f4ng quan. Ngo\u00e0i ra, vi\u1ec7c sai m\u00e3 HS (Harmonized System) c\u0169ng l\u00e0m thay \u0111\u1ed5i m\u1ee9c thu\u1ebf su\u1ea5t, khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7. Doanh nghi\u1ec7p n\u00ean ph\u1ed1i h\u1ee3p ch\u1eb7t v\u1edbi \u0111\u01a1n v\u1ecb \u1ee7y th\u00e1c ho\u1eb7c forwarder c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 r\u00e0 so\u00e1t th\u00f4ng tin tr\u01b0\u1edbc khi m\u1edf t\u1edd khai.<\/span><\/p>\n

 <\/p>\n

H\u1eadu qu\u1ea3 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu khi vi ph\u1ea1m quy \u0111\u1ecbnh ho\u00e0n thu\u1ebf<\/span><\/h2>\n

B\u1ecb truy thu thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT v\u00e0 ph\u1ea1t h\u00e0nh ch\u00ednh<\/span><\/h3>\n

Khi c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n s\u1ebd b\u1ecb truy thu. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i ch\u1ecbu ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p (t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m m\u1ed7i ng\u00e0y) v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 128\/2020\/N\u0110-CP. Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, kho\u1ea3n truy thu n\u00e0y c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn h\u00e0ng t\u1ef7 \u0111\u1ed3ng, \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

B\u1ecb t\u1ea1m ng\u1eebng th\u00f4ng quan cho c\u00e1c l\u00f4 h\u00e0ng k\u1ebf ti\u1ebfp<\/span><\/h3>\n

C\u01a1 quan h\u1ea3i quan c\u00f3 quy\u1ec1n t\u1ea1m d\u1eebng th\u00f4ng quan ho\u1eb7c y\u00eau c\u1ea7u ki\u1ec3m tra chuy\u00ean ng\u00e0nh \u0111\u1ed1i v\u1edbi c\u00e1c l\u00f4 h\u00e0ng k\u1ebf ti\u1ebfp n\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m quy \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c b\u1ecb nghi ng\u1edd k\u00ea khai sai lo\u1ea1i h\u00ecnh. Vi\u1ec7c n\u00e0y g\u00e2y \u0111\u00ecnh tr\u1ec7 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u c\u00f3 t\u1ea7n su\u1ea5t giao h\u00e0ng cao. Ngo\u00e0i thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u00f2n c\u00f3 nguy c\u01a1 b\u1ecb m\u1ea5t uy t\u00edn v\u1edbi \u0111\u1ed1i t\u00e1c do ch\u1eadm ti\u1ebfn \u0111\u1ed9 giao h\u00e0ng qu\u1ed1c t\u1ebf.<\/span><\/p>\n

\u1ea2nh h\u01b0\u1edfng uy t\u00edn v\u00e0 b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan<\/span><\/h3>\n

Doanh nghi\u1ec7p t\u1eebng vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t th\u01b0\u1eddng b\u1ecb c\u01a1 quan h\u1ea3i quan \u0111\u01b0a v\u00e0o danh s\u00e1ch theo d\u00f5i r\u1ee7i ro cao, \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ph\u1ea3i ch\u1ecbu ki\u1ec3m tra sau th\u00f4ng quan (PCA) th\u01b0\u1eddng xuy\u00ean. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0m t\u0103ng kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n khi\u1ebfn uy t\u00edn doanh nghi\u1ec7p gi\u1ea3m trong m\u1eaft c\u00e1c \u0111\u1ed1i t\u00e1c logistics, ng\u00e2n h\u00e0ng v\u00e0 h\u1ea3i quan. M\u1ed9t khi m\u1ea5t \u0111\u1ed9 tin c\u1eady, vi\u1ec7c xin gia h\u1ea1n ho\u1eb7c x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf sau n\u00e0y s\u1ebd kh\u00f3 kh\u0103n h\u01a1n nhi\u1ec1u.<\/span><\/p>\n

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

C\u00e1ch ki\u1ec3m tra v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf h\u1ee3p l\u1ec7<\/span><\/h2>\n

R\u00e0 so\u00e1t h\u1ed3 s\u01a1 khai b\u00e1o, h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n tr\u01b0\u1edbc khi n\u1ed9p<\/span><\/h3>\n

Tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra k\u1ef9 to\u00e0n b\u1ed9 b\u1ed9 ch\u1ee9ng t\u1eeb, bao g\u1ed3m t\u1edd khai t\u1ea1m nh\u1eadp \u2013 t\u00e1i xu\u1ea5t, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, h\u00f3a \u0111\u01a1n, v\u1eadn \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qu\u1ed1c t\u1ebf. Vi\u1ec7c r\u00e0 so\u00e1t n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm sai l\u1ec7ch gi\u1eefa th\u00f4ng tin khai b\u00e1o v\u00e0 th\u1ef1c t\u1ebf giao d\u1ecbch, tr\u00e1nh b\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng th\u00f4ng qua \u0111\u01a1n v\u1ecb \u1ee7y th\u00e1c, b\u01b0\u1edbc ki\u1ec3m tra ch\u00e9o gi\u1eefa hai b\u00ean l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a d\u1eef li\u1ec7u.<\/span><\/p>\n

\u0110\u1ed1i chi\u1ebfu th\u1eddi h\u1ea1n t\u00e1i xu\u1ea5t tr\u00ean t\u1edd khai v\u1edbi th\u1ef1c t\u1ebf th\u00f4ng quan h\u00e0ng h\u00f3a<\/span><\/h3>\n

Th\u1eddi h\u1ea1n t\u00e1i xu\u1ea5t l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 th\u1eddi h\u1ea1n ghi tr\u00ean t\u1edd khai t\u1ea1m nh\u1eadp v\u1edbi l\u1ecbch th\u1ef1c t\u1ebf xu\u1ea5t h\u00e0ng nh\u1eb1m k\u1ecbp th\u1eddi x\u1eed l\u00fd n\u1ebfu c\u00f3 nguy c\u01a1 tr\u1ec5 h\u1ea1n. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n gia h\u1ea1n, doanh nghi\u1ec7p ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u1ebfn c\u01a1 quan h\u1ea3i quan tr\u01b0\u1edbc khi h\u1ebft h\u1ea1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p. Vi\u1ec7c theo d\u00f5i s\u00e1t th\u1eddi gian t\u00e1i xu\u1ea5t gi\u00fap tr\u00e1nh b\u1ecb m\u1ea5t quy\u1ec1n ho\u00e0n thu\u1ebf do vi ph\u1ea1m m\u1ed1c th\u1eddi gian quy \u0111\u1ecbnh.<\/span><\/p>\n

L\u01b0u tr\u1eef h\u1ed3 s\u01a1 v\u00e0 bi\u00ean b\u1ea3n giao nh\u1eadn \u00edt nh\u1ea5t 5 n\u0103m \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra<\/span><\/h3>\n

Theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i l\u01b0u tr\u1eef to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan, h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n t\u1ed1i thi\u1ec3u 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y t\u00e1i xu\u1ea5t. Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng khi b\u1ecb ki\u1ec3m tra sau th\u00f4ng quan ho\u1eb7c khi c\u00f3 y\u00eau c\u1ea7u \u0111\u1ed1i chi\u1ebfu t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng. Ngo\u00e0i b\u1ea3n gi\u1ea5y, doanh nghi\u1ec7p n\u00ean l\u01b0u tr\u1eef song song b\u1ea3n m\u1ec1m \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a theo t\u1eebng l\u00f4 h\u00e0ng \u0111\u1ec3 d\u1ec5 d\u00e0ng tra c\u1ee9u, gi\u1ea3m nguy c\u01a1 th\u1ea5t l\u1ea1c v\u00e0 r\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1 khi c\u00f3 ph\u00e1t sinh.<\/span><\/p>\n

 <\/p>\n

Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro truy thu thu\u1ebf<\/span><\/h2>\n

L\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb \u1ee7y th\u00e1c ho\u1eb7c logistics am hi\u1ec3u th\u1ee7 t\u1ee5c TNTX<\/span><\/h3>\n

H\u1ee3p t\u00e1c v\u1edbi \u0111\u01a1n v\u1ecb \u1ee7y th\u00e1c ho\u1eb7c c\u00f4ng ty logistics chuy\u00ean v\u1ec1 t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t (TNTX) l\u00e0 gi\u1ea3i ph\u00e1p an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3. C\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y c\u00f3 kinh nghi\u1ec7m trong vi\u1ec7c x\u1eed l\u00fd h\u1ed3 s\u01a1, khai b\u00e1o m\u00e3 HS, chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 v\u00e0 theo d\u00f5i ti\u1ebfn \u0111\u1ed9 ho\u00e0n thu\u1ebf. H\u1ecd c\u0169ng c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra ho\u1eb7c \u0111\u1ed1i chi\u1ebfu t\u1eeb h\u1ea3i quan, gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro vi ph\u1ea1m th\u1ee7 t\u1ee5c ho\u1eb7c m\u1ea5t quy\u1ec1n ho\u00e0n thu\u1ebf.<\/span><\/p>\n

Ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 t\u00ednh th\u1ed1ng nh\u1ea5t gi\u1eefa d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 v\u00e0 h\u1ed3 s\u01a1 h\u1ea3i quan<\/span><\/h3>\n

Doanh nghi\u1ec7p n\u00ean thi\u1ebft l\u1eadp quy tr\u00ecnh ki\u1ec3m tra n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 tr\u00f9ng kh\u1edbp gi\u1eefa d\u1eef li\u1ec7u k\u1ebf to\u00e1n, logistics v\u00e0 h\u1ed3 s\u01a1 h\u1ea3i quan. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi c\u00f3 nhi\u1ec1u l\u00f4 h\u00e0ng ho\u1eb7c khi l\u00e0m vi\u1ec7c v\u1edbi nhi\u1ec1u \u0111\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n kh\u00e1c nhau. Vi\u1ec7c ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u gi\u00fap ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi sai l\u1ec7ch, tr\u00e1nh b\u1ecb truy thu thu\u1ebf do sai th\u00f4ng tin ho\u1eb7c k\u00ea khai nh\u1ea7m lo\u1ea1i h\u00ecnh.<\/span><\/p>\n

Ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi v\u1ec1 ho\u00e0n thu\u1ebf t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t<\/span><\/h3>\n

H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 xu\u1ea5t nh\u1eadp kh\u1ea9u th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 ho\u00e0n thu\u1ebf TNTX. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i s\u00e1t sao \u0111\u1ec3 k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh n\u1ed9i b\u1ed9 v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi. Ngo\u00e0i ra, c\u00f3 th\u1ec3 tham gia c\u00e1c kh\u00f3a \u0111\u00e0o t\u1ea1o ng\u1eafn h\u1ea1n ho\u1eb7c h\u1ed9i th\u1ea3o chuy\u00ean ng\u00e0nh do h\u1ea3i quan t\u1ed5 ch\u1ee9c nh\u1eb1m c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt kh\u00f4ng ch\u1ec9 gi\u00fap tr\u00e1nh sai ph\u1ea1m m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n t\u00ednh chuy\u00ean nghi\u1ec7p trong qu\u1ea3n tr\u1ecb logistics v\u00e0 t\u00e0i ch\u00ednh thu\u1ebf.<\/span><\/p>\n

 <\/p>\n

Th\u00f4ng tin li\u00ean h\u1ec7 Bason Logistics:<\/b><\/p>\n

    \n
  • Address:\nM Floor, 104 Bat Nan Street, Binh Trung Ward, Ho Chi Minh City, Vietnam<\/span><\/li>\n
  • Email: sales@bason.vn.<\/span><\/li>\n
  • Hotline: 0869 456 077.<\/span><\/li>\n<\/ul>\n

     <\/p>","protected":false},"excerpt":{"rendered":"

    Ph\u00e2n t\u00edch c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro truy thu.   C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 ho\u00e0n thu\u1ebf h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t Quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng…<\/p>","protected":false},"author":1,"featured_media":12455,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12510","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\/12510","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=12510"}],"version-history":[{"count":2,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/12510\/revisions"}],"predecessor-version":[{"id":12512,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/12510\/revisions\/12512"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/media\/12455"}],"wp:attachment":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/media?parent=12510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/categories?post=12510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/tags?post=12510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}