{"id":5086,"date":"2024-07-12T11:04:49","date_gmt":"2024-07-12T04:04:49","guid":{"rendered":"https:\/\/anlitalog.com\/?p=5086"},"modified":"2024-08-05T09:17:13","modified_gmt":"2024-08-05T02:17:13","slug":"may-ep-vien-nen-go","status":"publish","type":"post","link":"https:\/\/anlitalog.com\/vi\/may-ep-vien-nen-go\/","title":{"rendered":"M\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7"},"content":{"rendered":"\t\t
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M\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 l\u00e0 c\u00e1c thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn m\u00eda ho\u1eb7c c\u1ee7 c\u1ea3i \u0111\u01b0\u1eddng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra \u0111\u01b0\u1eddng tinh luy\u1ec7n. Quy tr\u00ecnh \u00e9p vi\u00ean n\u00e9n g\u1ed7 th\u01b0\u1eddng bao g\u1ed3m nhi\u1ec1u giai \u0111o\u1ea1n, t\u1eeb vi\u1ec7c chi\u1ebft xu\u1ea5t n\u01b0\u1edbc m\u00eda ho\u1eb7c n\u01b0\u1edbc c\u1ee7 c\u1ea3i \u0111\u01b0\u1eddng, \u0111\u1ebfn tinh luy\u1ec7n \u0111\u01b0\u1eddng. Trong b\u00e0i vi\u1ebft n\u00e0y Anlita xin chia s\u1ebb quy tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7, x\u00e1c \u0111\u1ecbnh m\u00e3 HS, t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u cho m\u1eb7t h\u00e0ng n\u00e0y. M\u1eddi qu\u00fd v\u1ecb theo d\u00f5i n\u1ed9i dung ch\u00ednh \u1edf b\u00ean d\u01b0\u1edbi.<\/span><\/p>

1. Ch\u00ednh s\u00e1ch nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7<\/span><\/p>

Quy tr\u00ecnh th\u1ee7 t\u1ee5c v\u00e0 ch\u00ednh s\u00e1ch nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt sau \u0111\u00e2y:<\/span><\/p>

Th\u00f4ng t\u01b0 38\/2015\/TT-BTC ng\u00e0y 25\/3\/2015 s\u1eeda \u0111\u1ed5i b\u1ed5 sung 39\/2018\/TT-BTC ng\u00e0y 20\/04\/2018;<\/span><\/p>

\u00a0<\/p>

  1. Ngh\u1ecb \u0111\u1ecbnh 69\/2018\/N\u0110-CP ng\u00e0y 15\/05\/2018;<\/span><\/li>
  2. Th\u00f4ng t\u01b0 s\u00f4\u0301 09\/2019\/TT-BKHCN nga\u0300y 30\/09\/2019;<\/span><\/li>
  3. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2017\/N\u0110-CP ng\u00e0y 14\/4\/2017;<\/span><\/li>
  4. Ngh\u1ecb \u0111\u1ecbnh 128\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020.<\/span><\/li><\/ol>

    Theo nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u1edf tr\u00ean th\u00ec m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 kh\u00f4ng thu\u1ed9c danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u. Khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u1eb7t m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 c\u1ea7n ph\u1ea3i l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec3m sau:<\/span><\/p>

    \u00a0<\/p>

    1. M\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 \u0111\u00e3 qua s\u1eed d\u1ee5ng c\u00f3 tu\u1ed5i kh\u00f4ng qu\u00e1 10 n\u0103m \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u;<\/span><\/li>
    2. Khi nh\u1eadp kh\u1ea9u th\u00ec ph\u1ea3i d\u00e1n nh\u00e3n h\u00e0ng h\u00f3a theo 43\/2017\/N\u0110-CP;<\/span><\/li>
    3. X\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u00e3 HS \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang thu\u1ebf v\u00e0 tr\u00e1nh b\u1ecb ph\u1ea1t.<\/span><\/li><\/ol>

      Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7. N\u1ebfu Qu\u00fd v\u1ecb ch\u01b0a hi\u1ec3u h\u1ebft nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn hotline ho\u1eb7c hotmail \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/span><\/p>

      \u00a0<\/span><\/p>

      2. D\u00e1n nh\u00e3n h\u00e0ng nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7<\/span><\/p>

      D\u00e1n nh\u00e3n l\u00ean h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t quy \u0111\u1ecbnh kh\u00f4ng m\u1edbi. Tuy nhi\u00ean, t\u1eeb sau khi Ngh\u1ecb \u0111\u1ecbnh 128\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec vi\u1ec7c d\u00e1n nh\u00e3n h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n. D\u00e1n nh\u00e3n h\u00e0ng h\u00f3a nh\u1eb1m m\u1ee5c \u0111\u00edch gi\u00fap c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c xu\u1ea5t x\u1ee9 v\u00e0 \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u00e0ng h\u00f3a. V\u00ec th\u1ebf d\u00e1n nh\u00e3n l\u00ean h\u00e0ng h\u00f3a l\u00e0 m\u1ed9t trong nh\u1eefng kh\u00e2u kh\u00f4ng th\u1ec3 thi\u1ebfu khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 t\u1eeb c\u00e1c qu\u1ed1c gia kh\u00e1c nhau.<\/span><\/p>

      \u00a0<\/span><\/p>

      2.1. N\u1ed9i dung nh\u00e3n m\u00e1c<\/span><\/p>

      Ngo\u00e0i vi\u1ec7c ph\u1ea3i d\u00e1n nh\u00e3n th\u00ec n\u1ed9i dung nh\u00e3n c\u0169ng r\u1ea5t quan tr\u1ecdng. N\u1ed9i dung nh\u00e3n m\u00e1c c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2017\/N\u0110-CP. \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7, th\u00ec n\u1ed9i dung c\u1ee7a m\u1ed9t nh\u00e3n m\u00e1c \u0111\u1ea7y \u0111\u1ee7 g\u1ed3m nh\u1eefng th\u00f4ng tin sau:<\/span><\/p>

      \u00a0<\/p>

      1. Th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi nh\u00e0 xu\u1ea5t kh\u1ea9u (\u0111\u1ecba ch\u1ec9, t\u00ean c\u00f4ng ty);<\/span><\/li>
      2. Th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u (\u0111\u1ecba ch\u1ec9, t\u00ean c\u00f4ng ty);<\/span><\/li>
      3. T\u00ean h\u00e0ng h\u00f3a v\u00e0 th\u00f4ng tin h\u00e0ng h\u00f3a;<\/span><\/li>
      4. Xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a.<\/span><\/li><\/ol>

        \u0110\u00f3 l\u00e0 nh\u1eefng n\u1ed9i dung nh\u00e3n c\u01a1 b\u1ea3n c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c d\u00e1n l\u00ean h\u00e0ng h\u00f3a. Nh\u1eefng th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ph\u1ea3i s\u1eed d\u1ee5ng ti\u1ebfng anh ho\u1eb7c c\u00e1c th\u1ee9 ti\u1ebfng kh\u00e1c ph\u1ea3i c\u00f3 d\u1ecbch thu\u1eadt. Khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 n\u1ebfu g\u1eb7p ph\u1ea3i lu\u1ed3ng \u0111\u1ecf, th\u00ec h\u1ea3i quan ki\u1ec3m h\u00f3a s\u1ebd r\u1ea5t ch\u00fa tr\u1ecdng \u0111\u1ebfn n\u1ed9i dung nh\u00e3n \u1edf b\u00ean tr\u00ean.<\/span><\/p>

        \u00a0<\/span><\/p>

        2.2. V\u1ecb tr\u00ed d\u00e1n nh\u00e3n tr\u00ean h\u00e0ng h\u00f3a<\/span><\/p>

        D\u00e1n nh\u00e3n l\u00ean h\u00e0ng h\u00f3a l\u00e0 c\u1ea7n thi\u1ebft, tuy nhi\u00ean d\u00e1n \u0111\u00fang v\u1ecb tr\u00ed m\u1edbi quan tr\u1ecdng h\u01a1n. Khi nh\u1eadp kh\u1ea9u th\u00ec nh\u00e3n h\u00e0ng h\u00f3a c\u1ea7n \u0111\u01b0\u1ee3c d\u00e1n l\u00ean c\u00e1c b\u1ec1 m\u1eb7t c\u1ee7a ki\u1ec7n h\u00e0ng nh\u01b0: Tr\u00ean th\u00f9ng carton, tr\u00ean ki\u1ec7n g\u1ed7, tr\u00ean bao b\u00ec s\u1ea3n ph\u1ea9m. Ho\u1eb7c b\u1ea5t k\u1ef3 ch\u1ed7 n\u00e0o mi\u1ec5n sao ti\u1ec7n ki\u1ec3m tra v\u00e0 d\u1ec5 nh\u00ecn th\u1ea5y. Vi\u1ec7c d\u00e1n nh\u00e3n \u0111\u00fang v\u1ecb tr\u00ed s\u1ebd gi\u00fap ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c th\u1eddi gian ki\u1ec3m h\u00f3a khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 c\u00e1c lo\u1ea1i.<\/span><\/p>

        \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n l\u1ebb tr\u00ean th\u1ecb tr\u01b0\u1eddng th\u00ec c\u1ea7n ph\u1ea3i th\u1ec3 hi\u1ec7n th\u00eam nhi\u1ec1u th\u00f4ng tin kh\u00e1c n\u1eefa. Nh\u01b0 nh\u00e0 s\u1ea3n xu\u1ea5t, \u0111\u1ecbnh l\u01b0\u1ee3ng c\u1ee7a h\u00e0ng h\u00f3a, th\u00f4ng s\u1ed1 k\u1ef9 thu\u1eadt, ng\u00e0y th\u00e1ng s\u1ea3n xu\u1ea5t, c\u1ea3nh b\u00e1o an to\u00e0n.<\/span><\/p>

        \u00a0<\/span><\/p>

        2.3. Nh\u1eefng r\u1ee7i ro g\u1eb7p ph\u1ea3i khi kh\u00f4ng d\u00e1n nh\u00e3n<\/span><\/p>

        D\u00e1n nh\u00e3n l\u00ean h\u00e0ng h\u00f3a l\u00e0 b\u1eaft \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. N\u1ebfu tr\u00ean h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u01b0\u1ee3c d\u00e1n nh\u00e3n khi nh\u1eadp kh\u1ea9u ho\u1eb7c n\u1ed9i dung nh\u00e3n h\u00e0ng h\u00f3a b\u1ecb sai. Th\u00ec nh\u00e0 nh\u1eadp kh\u1ea9u ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng r\u1ee7i ro sau:<\/span><\/p>

        \u00a0<\/p>

        1. B\u1ecb ph\u1ea1t ti\u1ec1n theo quy \u0111\u1ecbnh, m\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 128\/2020\/N\u0110-CP;<\/span><\/li>
        2. Kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t do ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 s\u1ebd b\u1ecb b\u00e1c b\u1ecf;<\/span><\/li>
        3. H\u00e0ng h\u00f3a d\u1ec5 b\u1ecb th\u1ea5t l\u1ea1c, b\u1ecb h\u01b0 h\u1ecfng do kh\u00f4ng c\u00f3 nh\u00e3n c\u1ea3nh b\u00e1o cho x\u1ebfp d\u1ee1, v\u1eadn chuy\u1ec3n.<\/span><\/li><\/ol>

          V\u1edbi nh\u1eefng r\u1ee7i ro tr\u00ean th\u00ec ch\u00fang t\u00f4i khuy\u1ebfn ngh\u1ecb Qu\u00fd v\u1ecb n\u00ean d\u00e1n nh\u00e3n l\u00ean h\u00e0ng h\u00f3a khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7. N\u1ebfu Qu\u00fd v\u1ecb ch\u01b0a hi\u1ec3u \u0111\u01b0\u1ee3c h\u1ebft v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 nh\u00e3n h\u00e0ng h\u00f3a. Vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn hotline ho\u1eb7c hotmail \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/span><\/p>

          \u00a0<\/span><\/p>

          3. X\u00e1c \u0111\u1ecbnh m\u00e3 HS m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7<\/span><\/p>

          X\u00e1c \u0111\u1ecbnh m\u00e3 HS l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u b\u1ea5t k\u1ef3 m\u1ed9t lo\u1ea1i h\u00e0ng n\u00e0o. X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u00e3 HS s\u1ebd x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT v\u00e0 ch\u00ednh s\u00e1ch nh\u1eadp kh\u1ea9u. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u00fang m\u00e3 HS Qu\u00fd v\u1ecb c\u1ea7n ph\u1ea3i hi\u1ec3u \u0111\u01b0\u1ee3c \u0111\u1eb7c \u0111i\u1ec3m h\u00e0ng h\u00f3a: Ch\u1ea5t li\u1ec7u, th\u00e0nh ph\u1ea7n v\u00e0 \u0111\u1eb7c t\u00ednh c\u1ee7a s\u1ea3n ph\u1ea9m.<\/span><\/p>

          \u00a0<\/span><\/p>

          3.1. M\u00e3 HS m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7<\/span><\/p>

          M\u00e3 HS (Harmonized System) l\u00e0 d\u00e3y m\u00e3 s\u1ed1 d\u00f9ng chung cho to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a tr\u00ean to\u00e0n th\u1ebf gi\u1edbi. Gi\u1eefa c\u00e1c qu\u1ed1c gia kh\u00e1c nhau tr\u00ean th\u1ebf gi\u1edbi th\u00ec ch\u1ec9 kh\u00e1c nhau s\u1ed1 \u0111u\u00f4i. V\u00ec th\u1ebf 6 s\u1ed1 \u0111\u1ea7u c\u1ee7a m\u00e3 HS tr\u00ean to\u00e0n th\u1ebf gi\u1edbi cho m\u1ed9t m\u1eb7t h\u00e0ng l\u00e0 gi\u1ed1ng nhau. Sau \u0111\u00e2y, Anlita xin chia s\u1ebb \u0111\u1ebfn Qu\u00fd v\u1ecb b\u1ea3ng m\u00e3 HS m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7.<\/span><\/p>

          \u00a0<\/span><\/p>

          M\u00e3 h\u00e0ng<\/span><\/b><\/p><\/td>

          M\u00f4 t\u1ea3 h\u00e0ng ho\u00e1 – Ti\u1ebfng Vi\u1ec7t<\/span><\/b><\/p><\/td>

          \u0110\u01a1n v\u1ecb
          t\u00ednh<\/span><\/b><\/p><\/td>

          NK
          TT<\/span><\/b><\/p><\/td>

          NK
          \u01b0u
          \u0111\u00e3i<\/span><\/b><\/p><\/td>

          VAT<\/span><\/b><\/p><\/td>

          ACFTA<\/span><\/b><\/p><\/td>

          		\u00a0<\/td>

          \u00a0<\/span><\/p><\/td><\/tr>

          \u00a0<\/span><\/p><\/td>

          \u00a0<\/span><\/p><\/td><\/tr>

          84793000<\/span><\/p><\/td>

          – M\u00e1y \u00e9p d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t t\u1ea5m, v\u00e1n \u00e9p t\u1eeb x\u01a1 s\u1ee3i ho\u1eb7c d\u0103m g\u1ed7 ho\u1eb7c t\u1eeb c\u00e1c v\u1eadt li\u1ec7u b\u1eb1ng g\u1ed7 kh\u00e1c
          v\u00e0 c\u00e1c lo\u1ea1i m\u00e1y kh\u00e1c d\u00f9ng \u0111\u1ec3 x\u1eed l\u00fd g\u1ed7 ho\u1eb7c lie<\/span><\/p><\/td>

          chi\u1ebfc<\/span><\/p><\/td>

          3<\/span><\/p><\/td>

          2<\/span><\/p><\/td>

          8<\/span><\/p><\/td>

          0<\/span><\/p><\/td>

          		\u00a0<\/td>\u00a0<\/td><\/tr><\/tbody><\/table>

          \u00a0<\/p>

          3.2. Nh\u1eefng r\u1ee7i ro khi \u00e1p sai m\u00e3 HS<\/span><\/p>

          X\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u00e3 HS r\u1ea5t quan tr\u1ecdng khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai m\u00e3 HS s\u1ebd mang l\u1ea1i nh\u1eefng r\u1ee7i ro nh\u1ea5t \u0111\u1ecbnh cho Qu\u00fd v\u1ecb nh\u01b0:<\/span><\/p>

          \u00a0<\/p>

          1. Tr\u00ec ho\u00e3n th\u1ee7 t\u1ee5c h\u1ea3i quan: Khai sai m\u00e3 HS c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c tr\u00ec ho\u00e3n trong th\u1ee7 t\u1ee5c h\u1ea3i quan, do c\u1ea7n th\u1eddi gian \u0111\u1ec3 ki\u1ec3m tra v\u00e0 x\u00e1c minh th\u00f4ng tin ch\u00ednh x\u00e1c v\u1ec1 lo\u1ea1i h\u00e0ng h\u00f3a.<\/span><\/li>
          2. Ch\u1ecbu ph\u1ea1t do khai sai m\u00e3 HS theo ngh\u1ecb \u0111\u1ecbnh 128\/2020\/N\u0110-CP;<\/span><\/li>
          3. Ch\u1eadm giao h\u00e0ng: N\u1ebfu h\u00e0ng h\u00f3a b\u1ecb ph\u00e1t hi\u1ec7n c\u00f3 khai sai m\u00e3 HS, c\u01a1 quan h\u1ea3i quan c\u00f3 th\u1ec3 y\u00eau c\u1ea7u ch\u1ec9nh s\u1eeda ho\u1eb7c l\u00e0m r\u00f5 th\u00f4ng tin. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ch\u1eadm tr\u1ec5 trong qu\u00e1 tr\u00ecnh giao h\u00e0ng v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chu k\u1ef3 s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>
          4. Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c ph\u00e1t \u00edt nh\u1ea5t l\u00e0 2,000,000 VND v\u00e0 cao nh\u1ea5t l\u00e0 m\u1ee9c ph\u1ea1t g\u1ea5p 3 l\u1ea7n s\u1ed1 thu\u1ebf.<\/span><\/li><\/ol>

            \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u00e3 HS cho lo\u1ea1i m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 th\u1ec3. Vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn hotline ho\u1eb7c hotmail \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/span><\/p>

            \u00a0<\/span><\/p>

            4. Thu\u1ebf nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7<\/span><\/p>

            X\u00e1c \u0111\u1ecbnh thu\u1ebf l\u00e0 b\u01b0\u1edbc c\u1ef1c k\u1ef3 quan tr\u1ecdng trong quy tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7. Thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a h\u00e0ng h\u00f3a ph\u1ee5 thu\u1ed9c v\u00e0o m\u00e3 HS c\u1ee7a m\u1eb7t h\u00e0ng \u0111\u00f3 m\u1ed7i m\u00e3 HS th\u00ec c\u00f3 m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3. Sau \u0111\u00e2y Anlita xin gi\u1edbi\u00a0 thi\u1ec7u c\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 nh\u1eefng l\u01b0u \u00fd khi x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7.<\/span><\/p>

            \u00a0<\/span><\/p>

            4.1. C\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7<\/span><\/p>

            Thu\u1ebf nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c nh\u01b0 nh\u1eefng m\u1eb7t h\u00e0ng kh\u00e1c. Thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a m\u1eb7t h\u00e0ng n\u00e0y c\u00f3 hai lo\u1ea1i \u0111\u00f3 l\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT nh\u1eadp kh\u1ea9u.<\/span><\/p>

            Thu\u1ebf nh\u1eadp kh\u1ea9u x\u00e1c \u0111\u1ecbnh theo m\u00e3 HS thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:\u00a0<\/span><\/p>

            Thu\u1ebf nh\u1eadp kh\u1ea9u = Tr\u1ecb gi\u00e1 CIF x % thu\u1ebf su\u1ea5t<\/span><\/p>

            Thu\u1ebf GTGT nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/span><\/p>

            Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng = (Tr\u1ecb gi\u00e1 CIF + Thu\u1ebf nh\u1eadp kh\u1ea9u) x % thu\u1ebf GTGT.<\/span><\/p>

            Tr\u1ecb gi\u00e1 CIF \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb xu\u1ea5t x\u01b0\u1edfng c\u1ee7a h\u00e0ng c\u1ed9ng v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed \u0111\u1ec3 \u0111\u01b0a \u0111\u01b0\u1ee3c h\u00e0ng v\u1ec1 \u0111\u1ebfn c\u1eeda kh\u1ea9u \u0111\u1ea7u ti\u00ean c\u1ee7a n\u01b0\u1edbc nh\u1eadp kh\u1ea9u. Thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 chi ph\u00ed t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a \u0111\u01a1n h\u00e0ng. V\u00ec th\u1ebf qu\u00fd v\u1ecb ph\u1ea3i ki\u1ec3m tra \u0111\u00fang m\u00e3 HS \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p m\u00e3 thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ed1t nh\u1ea5t.<\/span><\/p>

            \u00a0<\/span><\/p>

            4.2. Nh\u1eefng l\u01b0u \u00fd khi x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u1eadp m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7<\/span><\/p>

            Khi x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u1eadp kh\u1ea9u trong quy tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 c\u1ea7n ph\u1ea3i l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec3m sau:<\/span><\/p>

            \u0110\u1ed1i v\u1edbi nh\u1eefng qu\u1ed1c gia c\u00f3 k\u00fd hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i v\u1edbi Vi\u1ec7t Nam nh\u01b0: Ch\u00e2u \u00c2u, \u1ea4n \u0110\u1ed9, \u00dac, Chile, Trung Qu\u1ed1c, H\u00e0n Qu\u1ed1c, Nh\u1eadt B\u1ea3n, c\u00e1c n\u01b0\u1edbc Asean.\u00a0<\/span>Th\u00ec c\u1ea7n ph\u1ea3i l\u01b0u \u00fd m\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t th\u01b0\u1eddng l\u00e0 0%.<\/span><\/p>

            \u0110\u1ec3 h\u01b0\u1edfng m\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i th\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9;<\/span><\/p>

            Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 tr\u1ecb gi\u00e1 CIF. \u0110\u1ed1i v\u1edbi nh\u1eefng \u0111\u01a1n h\u00e0ng mua h\u00e0ng theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c. Khi t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i quy \u0111\u1ed5i tr\u1ecb gi\u00e1 v\u1ec1 tr\u1ecb gi\u00e1 CIF \u0111\u1ec3 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>

            Thu\u1ebf nh\u1eadp kh\u1ea9u c\u0169ng s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>

            \u0110\u00f3 l\u00e0 nh\u1eefng l\u01b0u \u00fd khi t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u cho m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7. N\u1ebfu Qu\u00fd v\u1ecb ch\u01b0a hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1ch t\u00ednh thu\u1ebf v\u00e0 nh\u1eefng l\u01b0u \u00fd \u1edf tr\u00ean. Vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn hotline ho\u1eb7c hotmail \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/span><\/p>

            \u00a0<\/p>

            5. B\u1ed9 h\u1ed3 s\u01a1 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7<\/span><\/p>

            B\u1ed9 h\u1ed3 s\u01a1 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 n\u00f3i ri\u00eang, l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u c\u00e1c m\u1eb7t h\u00e0ng kh\u00e1c n\u00f3i chung. \u0110\u01b0\u1ee3c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 38\/2015\/TT-BTC ng\u00e0y 25\/3\/2015; s\u1eeda \u0111\u1ed5i b\u1ed5 sung 39\/2018\/TT-BTC ng\u00e0y 20\/04\/2018.<\/span><\/p>

            1. T\u1edd khai h\u1ea3i quan<\/span><\/li>
            2. H\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i (<\/span>Sale contract<\/span>)<\/span><\/li>
            3. H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/span>\u00a0(Commercial invoice)<\/span><\/li>
            4. Danh s\u00e1ch \u0111\u00f3ng g\u00f3i (<\/span>Packing list<\/span>)<\/span><\/li>
            5. V\u1eadn \u0111\u01a1n<\/span>\u00a0(Bill of lading)<\/span><\/li>
            6. Ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 (\u2105) n\u1ebfu c\u00f3;<\/span><\/li>
            7. Catalog (n\u1ebfu c\u00f3), v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c n\u1ebfu h\u1ea3i quan y\u00eau c\u1ea7u.<\/span><\/li><\/ol>

              Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 nh\u1eefng ch\u1ee9ng t\u1eeb trong b\u1ed9 h\u1ed3 s\u01a1 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7. Nh\u1eefng ch\u1ee9ng t\u1eeb sau \u0111\u00e2y l\u00e0 quan tr\u1ecdng nh\u1ea5t: T\u1edd khai h\u1ea3i quan, v\u1eadn \u0111\u01a1n, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i. \u0110\u1ed1i v\u1edbi nh\u1eefng ch\u1ee9ng t\u1eeb kh\u00e1c s\u1ebd cung c\u1ea5p khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb ph\u00eda h\u1ea3i quan.<\/span><\/p>

              Ch\u01b0\u0301ng nh\u00e2\u0323n xu\u00e2\u0301t x\u01b0\u0301 la\u0300 ch\u01b0\u0301ng t\u01b0\u0300 kh\u00f4ng b\u0103\u0301t bu\u00f4\u0323c pha\u0309i co\u0301. Tuy nhi\u00ean, \u0111\u00e2y la\u0300 ch\u01b0\u0301ng t\u01b0\u0300 co\u0301 y\u0301 nghi\u0303a r\u00e2\u0301t quan tro\u0323ng \u0111\u00ea\u0309 nha\u0300 nh\u00e2\u0323p kh\u00e2\u0309u \u0111\u01b0\u01a1\u0323c h\u01b0\u01a1\u0309ng m\u01b0\u0301c thu\u00ea\u0301 su\u00e2\u0301t nh\u00e2\u0323p kh\u00e2\u0309u \u01b0u \u0111a\u0303i. Vi\u0300 th\u00ea\u0301 nha\u0300 nh\u00e2\u0323p kh\u00e2\u0309u n\u00ean \u0111a\u0300m pha\u0301n va\u0300 y\u00eau c\u00e2\u0300u ng\u01b0\u01a1\u0300i ba\u0301n ha\u0300ng cung c\u00e2\u0301p ch\u01b0\u0301ng nh\u00e2\u0323n xu\u00e2\u0301t x\u01b0\u0301.<\/span><\/p>

              N\u1ebfu Qu\u00fd v\u1ecb ch\u01b0a hi\u1ec3u \u0111\u01b0\u1ee3c v\u1ec1 b\u1ed3 h\u1ed3 s\u01a1 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7. Vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn hotline ho\u1eb7c hotmail \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/span><\/p>

              \u00a0<\/span><\/p>

              \u00a0<\/p>

              6. Quy tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7<\/span><\/p>

              Quy tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 cu\u0303ng nh\u01b0 bao m\u0103\u0323t ha\u0300ng kha\u0301c. \u0110\u01b0\u1ee3c quy \u0111i\u0323nh r\u00e2\u0301t cu\u0323 th\u00ea\u0309 trong Th\u00f4ng t\u01b0 38\/2015\/TT-BTC ng\u00e0y 25\/3\/2015 s\u1eeda \u0111\u1ed5i b\u1ed5 sung 39\/2018\/TT-BTC ng\u00e0y 20\/04\/2018. Chu\u0301ng t\u00f4i to\u0301m t\u0103\u0301t nh\u01b0\u0303ng b\u01b0\u01a1\u0301c m\u00f4 ta\u0309 ng\u0103\u0301n \u0111\u00ea\u0309 Quy\u0301 vi\u0323 co\u0301 th\u00ea\u0309 hi\u0300nh dung \u0111\u01b0\u01a1\u0323c t\u00f4\u0309ng th\u00ea\u0309.<\/span><\/p>

              \u00a0<\/span><\/p>

              B\u01b0\u1edbc 1. Khai t\u1edd khai h\u1ea3i quan<\/span><\/p>

              Sau khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb xu\u1ea5t nh\u1eadp kh\u1ea9u: H\u1ee3p \u0111\u1ed3ng, commercial invoice, packing list, v\u1eadn \u0111\u01a1n \u0111\u01b0\u1eddng bi\u1ec3n, ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9, th\u00f4ng b\u00e1o h\u00e0ng \u0111\u1ebfn v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u00e3 HS. Th\u00ec c\u00f3 th\u1ec3 nh\u1eadp th\u00f4ng tin khai b\u00e1o l\u00ean h\u1ec7 th\u1ed1ng h\u1ea3i quan qua ph\u1ea7n m\u1ec1m.<\/span><\/p>

              Vi\u1ec7c khai b\u00e1o t\u1edd khai h\u1ea3i quan tr\u00ean ph\u1ea7n m\u1ec1m h\u1ea3i quan. \u0110\u00f2i h\u1ecfi ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u ph\u1ea3i c\u00f3 hi\u1ec3u bi\u1ebft v\u1ec1 vi\u1ec7c nh\u1eadp li\u1ec7u l\u00ean ph\u1ea7n m\u1ec1m. Kh\u00f4ng n\u00ean t\u1ef1 \u00fd khai t\u1edd khai h\u1ea3i quan khi Qu\u00fd v\u1ecb ch\u01b0a hi\u1ec3u r\u00f5 v\u1ec1 c\u00f4ng vi\u1ec7c n\u00e0y. Vi\u1ec7c t\u1ef1 \u00fd khai c\u00f3 th\u1ec3 b\u1ecb sai<\/span>\u00a0<\/span>nh\u1eefng \u0111i\u1ec3m kh\u00f4ng th\u1ec3 s\u1eeda tr\u00ean t\u1edd khai h\u1ea3i quan<\/span>. L\u00fac \u0111\u00f3 s\u1ebd m\u1ea5t r\u1ea5t nhi\u1ec1u chi ph\u00ed v\u00e0 th\u1eddi gian \u0111\u1ec3 kh\u1eafc ph\u1ee5c.<\/span><\/p>

              Trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a c\u1eadp c\u1ea3ng th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i th\u1ef1c hi\u1ec7n khai b\u00e1o t\u1edd khai h\u1ea3i quan. N\u1ebfu \u0111\u1ec3 qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y th\u00ec ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi ph\u00ed ph\u1ea1t t\u1eeb ph\u00eda h\u1ea3i quan.<\/span><\/p>

              \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t trong quy tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7. M\u1ecdi n\u1ed9i dung khai b\u00e1o s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ea9y l\u00ean h\u1ec7 th\u1ed1ng h\u1ea3i quan. N\u1ebfu c\u00f3 sai s\u00f3t \u1ea3nh h\u01b0\u1edfng thu\u1ebf ho\u1eb7c xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a. Th\u00ec ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c m\u1ee9c ph\u1ea1t theo lu\u1eadt h\u1ea3i quan. N\u00ean c\u1ea7n ph\u1ea3i l\u01b0u \u00fd \u0111\u1ebfn c\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c nh\u1eadp l\u00ean t\u1edd khai nh\u01b0 m\u00e3 HS, thu\u1ebf su\u1ea5t, t\u00ean h\u00e0ng, xu\u1ea5t x\u1ee9.<\/span><\/p>

              \u00a0<\/span><\/p>

              B\u01b0\u1edbc 2. M\u1edf t\u1edd khai h\u1ea3i quan<\/span><\/p>

              Sau khi khai xong t\u1edd khai h\u1ea3i quan, h\u1ec7 th\u1ed1ng h\u1ea3i quan s\u1ebd tr\u1ea3 v\u1ec1 k\u1ebft qu\u1ea3 ph\u00e2n lu\u1ed3ng t\u1edd khai. C\u00f3 lu\u1ed3ng t\u1edd khai th\u00ec in t\u1edd khai ra v\u00e0 mang b\u1ed9 h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u xu\u1ed1ng chi c\u1ee5c h\u1ea3i quan \u0111\u1ec3 m\u1edf t\u1edd khai. T\u00f9y theo ph\u00e2n lu\u1ed3ng xanh, v\u00e0ng, \u0111\u1ecf m\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc m\u1edf t\u1edd khai.<\/span><\/p>

              Vi\u1ec7c m\u1edf t\u1edd khai ph\u1ea3i ti\u1ebfn h\u00e0nh s\u1edbm nh\u1ea5t c\u00f3 th\u1ec3, ch\u1eadm nh\u1ea5t trong v\u00f2ng 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y khai t\u1edd khai. Ng\u01b0\u1eddi khai b\u00e1o ph\u1ea3i mang h\u1ed3 s\u01a1 \u0111\u1ebfn Chi c\u1ee5c h\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1edf t\u1edd khai h\u1ea3i quan. Trong th\u1eddi h\u1ea1n qu\u00e1 15 ng\u00e0y t\u1edd khai s\u1ebd b\u1ecb h\u1ee7y v\u00e0 Qu\u00fd v\u1ecb ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi ph\u00ed ph\u1ea1t t\u1eeb ph\u00eda h\u1ea3i quan.<\/span><\/p>

              L\u01b0u \u00fd: Sau khi c\u00f3 t\u1edd khai ch\u00ednh th\u1ee9c th\u00ec c\u1ea7n li\u00ean h\u1ec7 v\u1edbi chi c\u1ee5c h\u1ea3i quan \u0111\u1ec3 ti\u1ebfn h\u00e0nh l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7. Kh\u00f4ng n\u00ean \u0111\u1ec3 t\u1edd khai l\u00e2u r\u1ed3i m\u1edbi mang xu\u1ed1ng \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u.<\/span><\/p>

              \u00a0<\/span><\/p>

              B\u01b0\u1edbc 3. Th\u00f4ng quan t\u1edd khai h\u1ea3i quan<\/span><\/p>

              Sau khi ki\u1ec3m tra xong h\u1ed3 s\u01a1 n\u1ebfu kh\u00f4ng c\u00f3 th\u1eafc m\u1eafc g\u00ec th\u00ec c\u00e1n b\u1ed9 h\u1ea3i quan s\u1ebd ch\u1ea5p nh\u1eadn th\u00f4ng quan t\u1edd khai. Qu\u00fd v\u1ecb l\u00fac n\u00e0y c\u00f3 th\u1ec3 \u0111\u00f3ng thu\u1ebf nh\u1eadp kh\u1ea9u cho t\u1edd khai h\u1ea3i quan \u0111\u1ec3 th\u00f4ng quan h\u00e0ng h\u00f3a.<\/span><\/p>

              Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p t\u1edd khai s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i ph\u00f3ng \u0111\u1ec3 mang h\u00e0ng v\u1ec1 kho b\u1ea3o qu\u1ea3n tr\u01b0\u1edbc. Sau khi b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 th\u00ec h\u1ea3i quan s\u1ebd ti\u1ebfn th\u00e0nh th\u00f4ng quan t\u1edd khai h\u1ea3i quan. Khi t\u1edd khai ch\u01b0a th\u00f4ng quan th\u00ec c\u1ea7n ph\u1ea3i ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c \u0111\u1ec3 cho t\u1edd khai th\u00f4ng quan. N\u1ebfu qu\u00e1 h\u1ea1n th\u00ec Qu\u00fd v\u1ecb s\u1ebd ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi ph\u00ed ph\u1ea1t v\u00e0 s\u1ebd m\u1ea5t r\u1ea5t nhi\u1ec1u th\u1eddi gian.<\/span><\/p>

              \u00a0<\/span><\/p>

              B\u01b0\u1edbc 4. Mang h\u00e0ng v\u1ec1 kho b\u1ea3o qu\u1ea3n v\u00e0 s\u1eed d\u1ee5ng<\/span><\/p>

              T\u1edd khai th\u00f4ng quan th\u00ec ti\u1ebfn h\u00e0nh b\u01b0\u1edbc thanh l\u00fd t\u1edd khai v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft \u0111\u1ec3 mang h\u00e0ng v\u1ec1 kho. \u0110\u1ec3 c\u00f3 th\u1ec3 l\u1ea5y h\u00e0ng m\u1ed9t c\u00e1ch thu\u1eadn l\u1ee3i Qu\u00fd v\u1ecb c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 l\u1ec7nh th\u1ea3 h\u00e0ng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i v\u00e0 h\u00e0ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn cho qua khu v\u1ef1c gi\u00e1m s\u00e1t.<\/span><\/p>

              Tr\u00ean \u0111\u00e2y l\u00e0 b\u1ed1n b\u01b0\u1edbc \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7. N\u1ebfu Qu\u00fd v\u1ecb ch\u01b0a hi\u1ec3u ho\u1eb7c c\u00f3 th\u1eafc m\u1eafc vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn hotline ho\u1eb7c hotmail \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/span><\/p>

              \u00a0<\/span><\/p>

              \u00a0<\/p>

              7. Nh\u1eefng l\u01b0u \u00fd khi nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7<\/span><\/p>

              Trong qu\u00e1 tr\u00ecnh nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 cho kh\u00e1ch h\u00e0ng. Anlita \u0111\u00e3 r\u00fat ra \u0111\u01b0\u1ee3c nh\u1eefng kinh nghi\u1ec7m sau, xin \u0111\u01b0\u1ee3c chia s\u1ebb \u0111\u1ebfn Qu\u00fd v\u1ecb c\u00f9ng tham kh\u1ea3o. Khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 c\u1ea7n l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec1u sau:<\/span><\/p>

              1. Thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 ngh\u0129a v\u1ee5 ph\u1ea3i ho\u00e0n th\u00e0nh v\u1edbi nh\u00e0 n\u01b0\u1edbc;<\/span><\/li>
              2. Thu\u1ebf GTGT c\u1ee7a m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 l\u00e0 8%;<\/span><\/li>
              3. T\u00ecm ki\u1ebfm nh\u00e0 cung c\u1ea5p uy t\u00edn, l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p;<\/span><\/li>
              4. Khi nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 th\u00ec ph\u1ea3i d\u00e1n nh\u00e3n h\u00e0ng h\u00f3a theo 43\/2017\/N\u0110-CP;<\/span><\/li>
              5. X\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u00e3 HS \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang thu\u1ebf v\u00e0 tr\u00e1nh b\u1ecb ph\u1ea1t;<\/span><\/li>
              6. M\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 \u0111\u00e3 qua s\u1eed d\u1ee5ng c\u00f3 tu\u1ed5i kh\u00f4ng qu\u00e1 10 n\u0103m \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u;<\/span><\/li><\/ol>

                \u0110\u00f3 l\u00e0 nh\u1eefng l\u01b0u \u00fd m\u00e0 ch\u00fang t\u00f4i mu\u1ed1n g\u1eedi t\u1edbi Qu\u00fd v\u1ecb c\u00f9ng tham kh\u1ea3o. N\u1ebfu Qu\u00fd v\u1ecb th\u1ea5y b\u1ed5 \u00edch th\u00ec c\u00f3 th\u1ec3 chia s\u1ebb \u0111\u1ebfn b\u1ea1n b\u00e8 c\u00f9ng tham kh\u1ea3o. C\u00f3 \u0111i\u1ec3m n\u00e0o ch\u01b0a ph\u00f9 h\u1ee3p mong Qu\u00fd v\u1ecb ph\u1ea3n h\u1ed3i t\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 ch\u00fang t\u00f4i ho\u00e0n thi\u1ec7n b\u00e0i vi\u1ebft h\u01a1n.<\/span><\/p>

                \u00a0<\/span><\/p>

                \u00a0<\/p>

                8. K\u1ebft lu\u1eadn<\/span><\/p>

                Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft chia s\u1ebb v\u1ec1 th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7, m\u00e3 HS, thu\u1ebf nh\u1eadp kh\u1ea9u, v\u00e0 nh\u1eefng l\u01b0u \u00fd khi nh\u1eadp kh\u1ea9u m\u1eb7t h\u00e0ng n\u00e0y. B\u00e0i vi\u1ebft d\u1ef1a tr\u00ean kinh nghi\u1ec7m th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u cho kh\u00e1ch h\u00e0ng c\u1ee7a Anlita. Ngo\u00e0i th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 th\u00ec \u0111\u1ec3 c\u1eadp nh\u1eadt nh\u1eefng b\u00e0i vi\u1ebft hay v\u1ec1 xu\u1ea5t nh\u1eadp kh\u1ea9u ho\u1eb7c gi\u00e1 c\u01b0\u1edbc t\u00e0u; l\u1ecbch t\u00e0u qu\u00fd v\u1ecb c\u00f3 th\u1ec3 theo d\u00f5i tr\u00ean\u00a0<\/span>fanpage Anlita<\/span>\u00a0\u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt nh\u1eefng b\u00e0i vi\u1ebft m\u1edbi nh\u1ea5t.<\/span><\/p>

                M\u1ecdi th\u1eafc m\u1eafc \u0111\u00f3ng g\u00f3p \u00fd ki\u1ebfn vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn hotline ho\u1eb7c hotmail c\u1ee7a c\u00f4ng ty ch\u00fang t\u00f4i.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                M\u00e1y \u00e9p vi\u00ean n\u00e9n g\u1ed7 l\u00e0 c\u00e1c thi\u1ebft b\u1ecb c\u00f4ng<\/p>\n

                Read More<\/a><\/div>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[101],"tags":[],"class_list":["post-5086","post","type-post","status-publish","format-standard","hentry","category-thu-tuc-hai-quan-cu-the-tung-mat-hang"],"_links":{"self":[{"href":"https:\/\/anlitalog.com\/vi\/wp-json\/wp\/v2\/posts\/5086","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/anlitalog.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/anlitalog.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/anlitalog.com\/vi\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/anlitalog.com\/vi\/wp-json\/wp\/v2\/comments?post=5086"}],"version-history":[{"count":16,"href":"https:\/\/anlitalog.com\/vi\/wp-json\/wp\/v2\/posts\/5086\/revisions"}],"predecessor-version":[{"id":5186,"href":"https:\/\/anlitalog.com\/vi\/wp-json\/wp\/v2\/posts\/5086\/revisions\/5186"}],"wp:attachment":[{"href":"https:\/\/anlitalog.com\/vi\/wp-json\/wp\/v2\/media?parent=5086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anlitalog.com\/vi\/wp-json\/wp\/v2\/categories?post=5086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anlitalog.com\/vi\/wp-json\/wp\/v2\/tags?post=5086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}