{"id":1687,"date":"2025-05-21T15:36:31","date_gmt":"2025-05-21T08:36:31","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1687"},"modified":"2026-03-26T10:29:56","modified_gmt":"2026-03-26T03:29:56","slug":"thue-xuat-nhap-khau","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thue-xuat-nhap-khau\/","title":{"rendered":"Overview of import and export taxes"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 \u0111i\u1ec1u ti\u1ebft v\u0129 m\u00f4 quan tr\u1ecdng nh\u1ea5t c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, tr\u1ef1c ti\u1ebfp t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1 th\u00e0nh v\u00e0 kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a h\u00e0ng h\u00f3a Vi\u1ec7t Nam tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Trong b\u1ed1i c\u1ea3nh c\u00e1c hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do (FTA) th\u1ebf h\u1ec7 m\u1edbi \u0111ang \u0111i v\u00e0o giai \u0111o\u1ea1n th\u1ef1c thi s\u00e2u r\u1ed9ng, vi\u1ec7c n\u1eafm v\u1eefng b\u1ea3n ch\u1ea5t v\u00e0 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf quan l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch, m\u00e0 c\u00f2n l\u00e0 b\u00e0i to\u00e1n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro tu\u00e2n th\u1ee7 cho c\u00e1c doanh nghi\u1ec7p SME. Vi\u1ec7c hi\u1ec3u sai v\u1ec1 tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf hay \u00e1p nh\u1ea7m m\u00e3 HS c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p kh\u1ed5ng l\u1ed3, th\u1eadm ch\u00ed l\u00e0 c\u00e1c c\u00e1o bu\u1ed9c v\u1ec1 gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch m\u1ecdi kh\u00eda c\u1ea1nh t\u1eeb \u0111\u1ecbnh ngh\u0129a \u0111\u1ebfn kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n t\u1eeb g\u00f3c nh\u00ecn c\u1ee7a chuy\u00ean gia ki\u1ec3m to\u00e1n h\u01a1n 30 n\u0103m kinh nghi\u1ec7m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu \u0111\u00e1nh v\u00e0o h\u00e0ng h\u00f3a trong qu\u00e1 tr\u00ecnh d\u1ecbch chuy\u1ec3n qua bi\u00ean gi\u1edbi ho\u1eb7c c\u1eeda kh\u1ea9u Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> B\u1ea3o h\u1ed9 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc, \u0111i\u1ec1u ti\u1ebft xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 t\u1ea1o ngu\u1ed3n thu cho Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng cho:<\/b><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a v\u00e0 thu\u1ebf su\u1ea5t (theo t\u1ef7 l\u1ec7 % ho\u1eb7c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/b><\/h2>\n<figure id=\"attachment_5333\" aria-describedby=\"caption-attachment-5333\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5333\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/He-thong-van-ban-phap-luat-ve-thue-xuat-nhap-khau.jpg\" alt=\"H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/He-thong-van-ban-phap-luat-ve-thue-xuat-nhap-khau.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/He-thong-van-ban-phap-luat-ve-thue-xuat-nhap-khau-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/He-thong-van-ban-phap-luat-ve-thue-xuat-nhap-khau-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/He-thong-van-ban-phap-luat-ve-thue-xuat-nhap-khau-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/He-thong-van-ban-phap-luat-ve-thue-xuat-nhap-khau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5333\" class=\"wp-caption-text\">H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m vi\u1ec7c chuy\u00ean nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n tra c\u1ee9u ch\u00ednh x\u00e1c c\u00e1c v\u0103n b\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u s\u1ed1 107\/2016\/QH13:<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n ph\u00e1p l\u00fd cao nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 18\/2021\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh Lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 38\/2015\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 39\/2018\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 bi\u1ec3u thu\u1ebf \u01b0u \u0111\u00e3i giai \u0111o\u1ea1n 2025-2027:<\/b><span style=\"font-weight: 400;\"> C\u1eadp nh\u1eadt l\u1ed9 tr\u00ecnh thu\u1ebf su\u1ea5t FTA.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n n\u00e0y lu\u00f4n \u0111\u01b0\u1ee3c C\u1ee5c thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u r\u00e0 so\u00e1t v\u00e0 s\u1eeda \u0111\u1ed5i \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf h\u1ed9i nh\u1eadp to\u00e0n c\u1ea7u c\u1ee7a Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/b><\/h2>\n<figure id=\"attachment_5334\" aria-describedby=\"caption-attachment-5334\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5334\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-xuat-nhap-khau-la-gi_-Dinh-nghia-theo-quy-dinh-phap-luat-hien-hanh.jpg\" alt=\"Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-xuat-nhap-khau-la-gi_-Dinh-nghia-theo-quy-dinh-phap-luat-hien-hanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-xuat-nhap-khau-la-gi_-Dinh-nghia-theo-quy-dinh-phap-luat-hien-hanh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-xuat-nhap-khau-la-gi_-Dinh-nghia-theo-quy-dinh-phap-luat-hien-hanh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-xuat-nhap-khau-la-gi_-Dinh-nghia-theo-quy-dinh-phap-luat-hien-hanh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-xuat-nhap-khau-la-gi_-Dinh-nghia-theo-quy-dinh-phap-luat-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5334\" class=\"wp-caption-text\">Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u (thu\u1ebf quan) \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o h\u00e0ng h\u00f3a khi h\u00e0ng h\u00f3a \u0111\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a ra kh\u1ecfi l\u00e3nh th\u1ed5 ho\u1eb7c \u0111\u01b0a t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o l\u00e3nh th\u1ed5 c\u1ee7a m\u1ed9t qu\u1ed1c gia. T\u1ea1i Vi\u1ec7t Nam, kh\u00e1i ni\u1ec7m n\u00e0y \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 h\u00f3a b\u1eb1ng hai lo\u1ea1i h\u00ecnh ch\u00ednh: thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o nh\u1eefng m\u1eb7t h\u00e0ng m\u00e0 Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng khuy\u1ebfn kh\u00edch xu\u1ea5t kh\u1ea9u \u0111\u1ec3 b\u1ea3o v\u1ec7 ngu\u1ed3n t\u00e0i nguy\u00ean ho\u1eb7c \u0111\u1ea3m b\u1ea3o an ninh l\u01b0\u01a1ng th\u1ef1c. V\u00ed d\u1ee5, c\u00e1c lo\u1ea1i kho\u00e1ng s\u1ea3n th\u00f4 ho\u1eb7c m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng n\u00f4ng s\u1ea3n chi\u1ebfn l\u01b0\u1ee3c th\u01b0\u1eddng ch\u1ecbu m\u1ee9c thu\u1ebf n\u00e0y \u0111\u1ec3 \u01b0u ti\u00ean ch\u1ebf bi\u1ebfn s\u00e2u trong n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 kho\u1ea3n thu\u1ebf \u0111\u00e1nh v\u00e0o h\u00e0ng h\u00f3a c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb n\u01b0\u1edbc ngo\u00e0i trong qu\u00e1 tr\u00ecnh nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam. Theo Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Luat-thue-xuat-khau-thue-nhap-khau-2016-280693.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 107\/2016\/QH13<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu, ngh\u0129a l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng l\u00e0 ng\u01b0\u1eddi th\u1ef1c t\u1ebf chi tr\u1ea3 th\u00f4ng qua gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u1ee5c \u0111\u00edch c\u1ee7a thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c s\u1eafc thu\u1ebf n\u00e0y kh\u00f4ng \u0111\u01a1n thu\u1ea7n ch\u1ec9 \u0111\u1ec3 thu ti\u1ec1n cho ng\u00e2n s\u00e1ch. M\u1ee5c \u0111\u00edch c\u1ee7a thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c r\u1ea5t cao \u0111\u1ed1i v\u1edbi m\u1ed9t n\u1ec1n kinh t\u1ebf \u0111ang chuy\u1ec3n \u0111\u1ed5i m\u1ea1nh m\u1ebd nh\u01b0 Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, thu\u1ebf gi\u00fap b\u1ea3o h\u1ed9 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc b\u1eb1ng c\u00e1ch \u00e1p thu\u1ebf nh\u1eadp kh\u1ea9u cao l\u00ean c\u00e1c m\u1eb7t h\u00e0ng n\u1ed9i \u0111\u1ecba \u0111\u00e3 c\u00f3 n\u0103ng l\u1ef1c cung \u1ee9ng t\u1ed1t. Th\u1ee9 hai, \u0111\u00e2y l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 ki\u1ec3m so\u00e1t c\u00e1n c\u00e2n th\u01b0\u01a1ng m\u1ea1i v\u00e0 h\u1ea1n ch\u1ebf nh\u1eadp si\u00eau. Th\u00f4ng qua c\u1eaft gi\u1ea3m thu\u1ebf theo FTA, Vi\u1ec7t Nam th\u1ec3 hi\u1ec7n s\u1ef1 s\u1eb5n s\u00e0ng m\u1edf c\u1eeda th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y c\u00e1c c\u01a1 h\u1ed9i xu\u1ea5t kh\u1ea9u to\u00e0n c\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u hi\u1ec7n h\u00e0nh, ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a s\u1eafc thu\u1ebf n\u00e0y r\u1ea5t r\u1ed9ng, bao ph\u1ee7 h\u1ea7u h\u1ebft c\u00e1c ho\u1ea1t \u0111\u1ed9ng l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a xuy\u00ean bi\u00ean gi\u1edbi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ed5 bi\u1ebfn nh\u1ea5t. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c ph\u01b0\u01a1ng th\u1ee9c v\u1eadn t\u1ea3i t\u1eeb \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng bi\u1ec3n cho \u0111\u1ebfn \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ebfp theo l\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1eeb th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc v\u00e0o khu phi thu\u1ebf quan (nh\u01b0 khu ch\u1ebf xu\u1ea5t, kho ngo\u1ea1i quan) v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. Cu\u1ed1i c\u00f9ng l\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7, y\u00eau c\u1ea7u quy tr\u00ecnh k\u00ea khai thu\u1ebf v\u00e0 h\u1ea3i quan h\u1ebft s\u1ee9c ch\u1eb7t ch\u1ebd d\u00f9 h\u00e0ng h\u00f3a v\u1eabn n\u1eb1m trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/b><\/h2>\n<figure id=\"attachment_5332\" aria-describedby=\"caption-attachment-5332\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5332\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-truong-hop-khong-thuoc-doi-tuong-chiu-thue-xuat-nhap-khau.jpg\" alt=\"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-truong-hop-khong-thuoc-doi-tuong-chiu-thue-xuat-nhap-khau.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-truong-hop-khong-thuoc-doi-tuong-chiu-thue-xuat-nhap-khau-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-truong-hop-khong-thuoc-doi-tuong-chiu-thue-xuat-nhap-khau-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-truong-hop-khong-thuoc-doi-tuong-chiu-thue-xuat-nhap-khau-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-truong-hop-khong-thuoc-doi-tuong-chiu-thue-xuat-nhap-khau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5332\" class=\"wp-caption-text\">Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u00fac \u0111\u1ea9y giao th\u01b0\u01a1ng qu\u1ed1c t\u1ebf, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh, chuy\u1ec3n kh\u1ea9u ho\u1eb7c trung chuy\u1ec3n qua l\u00e3nh th\u1ed5 Vi\u1ec7t Nam s\u1ebd kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf n\u1ed9i \u0111\u1ecba. T\u01b0\u01a1ng t\u1ef1, h\u00e0ng h\u00f3a vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o ho\u1eb7c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb ho\u00e0n to\u00e0n nh\u1eb1m t\u1ea1o thu\u1eadn l\u1ee3i cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u1ed7 tr\u1ee3 c\u1ed9ng \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, ph\u1ea7n d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 tr\u1ea3 thu\u1ebf t\u00e0i nguy\u00ean cho Nh\u00e0 n\u01b0\u1edbc khi xu\u1ea5t kh\u1ea9u c\u0169ng kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf xu\u1ea5t kh\u1ea9u. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng \u0111\u00e1nh thu\u1ebf ch\u1ed3ng thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ngu\u1ed3n t\u00e0i nguy\u00ean qu\u1ed1c gia quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh khai th\u00e1c v\u00e0 kinh doanh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ai l\u00e0 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf 2016 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u00ednh tr\u01b0\u1edbc c\u01a1 quan h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi xu\u1ea5t nh\u1eadp c\u1ea3nh mang h\u00e0ng v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i l\u00fd h\u1ea3i quan ho\u1eb7c doanh nghi\u1ec7p chuy\u1ec3n ph\u00e1t nhanh \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n n\u1ed9p thay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh c\u0169ng c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf n\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m th\u1eddi h\u1ea1n. \u0110\u00e2y l\u00e0 c\u01a1 ch\u1ebf \u0111\u1ea3m b\u1ea3o c\u1ee7a C\u1ee5c thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u nh\u1eb1m qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd r\u1ee7i ro n\u1ee3 \u0111\u1ecdng thu\u1ebf trong to\u00e0n h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u gi\u00fap doanh nghi\u1ec7p d\u1ef1 to\u00e1n chi ph\u00ed ch\u00ednh x\u00e1c v\u00e0 ch\u1ee7 \u0111\u1ed9ng trong \u0111\u00e0m ph\u00e1n h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00f4ng th\u1ee9c c\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%):<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p = S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf X Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01a1n v\u1ecb X Thu\u1ebf su\u1ea5t<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf th\u01b0\u1eddng l\u00e0 gi\u00e1 CIF (t\u1ea1i c\u1eeda kh\u1ea9u nh\u1eadp) ho\u1eb7c gi\u00e1 FOB (t\u1ea1i c\u1eeda kh\u1ea9u xu\u1ea5t). \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf tuy\u1ec7t \u0111\u1ed1i, c\u00f4ng th\u1ee9c l\u00e0:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p = S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf X M\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i\/\u0111\u01a1n v\u1ecb<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p tuy\u1ec7t \u0111\u1ed1i th\u01b0\u1eddng \u00e1p d\u1ee5ng cho xe \u00f4 t\u00f4 c\u0169 ho\u1eb7c c\u00e1c m\u1eb7t h\u00e0ng nh\u1ea1y c\u1ea3m nh\u1eb1m ng\u0103n ch\u1eb7n gian l\u1eadn tr\u1ecb gi\u00e1. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang c\u00f4ng th\u1ee9c l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p SME.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i chi ti\u1ebft c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n th\u01b0\u1eddng th\u1eafc m\u1eafc thu\u1ebf su\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 t\u1ef7 l\u1ec7 % ho\u1eb7c s\u1ed1 ti\u1ec1n tuy\u1ec7t \u0111\u1ed1i d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. Hi\u1ec7n nay, Vi\u1ec7t Nam \u00e1p d\u1ee5ng 3 lo\u1ea1i thu\u1ebf su\u1ea5t ch\u00ednh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a t\u1eeb c\u00e1c qu\u1ed1c gia th\u00e0nh vi\u00ean WTO (MFN). Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1ee9c th\u1ea5p nh\u1ea5t, \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean c\u00e1c hi\u1ec7p \u0111\u1ecbnh FTA khi c\u00f3 ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 (C\/O) h\u1ee3p l\u1ec7. Cu\u1ed1i c\u00f9ng l\u00e0 thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng, b\u1eb1ng 150% m\u1ee9c \u01b0u \u0111\u00e3i, d\u00e0nh cho c\u00e1c qu\u1ed1c gia kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn th\u01b0\u01a1ng m\u1ea1i v\u1edbi Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c tra c\u1ee9u m\u00e3 HS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 danh m\u1ee5c h\u1ec7 th\u1ed1ng h\u00f3a t\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a b\u1eb1ng m\u00e3 HS c\u00f9ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng. \u0110\u00e2y ch\u00ednh l\u00e0 &#8220;kim ch\u1ec9 nam&#8221; cho m\u1ecdi ho\u1ea1t \u0111\u1ed9ng k\u00ea khai h\u1ea3i quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tra c\u1ee9u bi\u1ec3u thu\u1ebf y\u00eau c\u1ea7u doanh nghi\u1ec7p n\u1eafm v\u1eefng 6 quy t\u1eafc t\u1ed5ng qu\u00e1t c\u1ee7a m\u00e3 HS. Ch\u1ec9 c\u1ea7n sai l\u1ec7ch m\u1ed9t ch\u1eef s\u1ed1 trong m\u00e3 HS 8 s\u1ed1, m\u1ee9c thu\u1ebf c\u00f3 th\u1ec3 nh\u1ea3y v\u1ecdt t\u1eeb 0% l\u00ean 30%. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt l\u1ed9 tr\u00ecnh c\u1eaft gi\u1ea3m thu\u1ebf m\u1edbi nh\u1ea5t t\u1eeb c\u00e1c hi\u1ec7p \u0111\u1ecbnh nh\u01b0 RCEP hay EVFTA \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan. M\u1ecdi bi\u1ebfn \u0111\u1ed9ng v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf ho\u1eb7c t\u1ef7 gi\u00e1 sau ng\u00e0y n\u00e0y \u0111\u1ec1u kh\u00f4ng l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf \u0111\u00e3 x\u00e1c l\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 th\u1eddi h\u1ea1n, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi th\u00f4ng quan h\u00e0ng h\u00f3a, tr\u1eeb khi c\u00f3 b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng (\u0111\u01b0\u1ee3c k\u00e9o d\u00e0i t\u1ed1i \u0111a 30 ng\u00e0y). Vi\u1ec7c ch\u1eadm n\u1ed9p s\u1ebd ph\u00e1t sinh l\u00e3i ph\u1ea1t 0.03%\/ng\u00e0y v\u00e0 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb ph\u00e2n lo\u1ea1i v\u00e0o &#8220;danh s\u00e1ch \u0111en&#8221; r\u1ee7i ro, g\u00e2y kh\u00f3 kh\u0103n cho c\u00e1c l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi t\u00ecnh hu\u1ed1ng v\u1ec1 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1ch x\u1eed l\u00fd th\u1ef1c ti\u1ec5n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi t\u00ecnh hu\u1ed1ng v\u1ec1 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u \u0111i\u1ec3n h\u00ecnh:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng 1: H\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u b\u1ecb ti\u00eau h\u1ee7y do h\u1ecfa ho\u1ea1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf n\u1ebfu c\u00f3 bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng v\u00e0 \u0111\u01b0\u1ee3c H\u1ea3i quan ch\u1ea5p nh\u1eadn. N\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n kh\u00e1ch quan, doanh nghi\u1ec7p v\u1eabn b\u1ecb truy thu thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng 2: Nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c thi\u1ebft b\u1ecb t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho d\u1ef1 \u00e1n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u. Tuy nhi\u00ean, l\u01b0u \u00fd quan tr\u1ecdng l\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf tr\u01b0\u1edbc khi nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng \u0111\u1ea7u ti\u00ean \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n l\u1ee3i n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>So s\u00e1nh c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ph\u1ed5 bi\u1ebfn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p t\u00ednh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed. Hi\u1ec7n nay, c\u00f3 ba ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn g\u1ed3m: t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, thu\u1ebf tuy\u1ec7t \u0111\u1ed1i theo s\u1ed1 l\u01b0\u1ee3ng v\u00e0 thu\u1ebf h\u1ed7n h\u1ee3p k\u1ebft h\u1ee3p c\u1ea3 hai c\u00e1ch. M\u1ed7i ph\u01b0\u01a1ng ph\u00e1p c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng kh\u00e1c nhau, t\u00f9y theo t\u00ednh ch\u1ea5t t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n so s\u00e1nh r\u00f5 r\u00e0ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ph\u1ed5 bi\u1ebfn<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ph\u01b0\u01a1ng ph\u00e1p<\/b><\/td>\n<td style=\"text-align: center;\"><b>Characteristic<\/b><\/td>\n<td style=\"text-align: center;\"><b>How to calculate import tax<\/b><\/td>\n<td style=\"text-align: center;\"><b>Applicable objects<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo t\u1ef7 l\u1ec7 %<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1ecb gi\u00e1 x Thu\u1ebf su\u1ea5t (%)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110a s\u1ed1 c\u00e1c m\u1eb7t h\u00e0ng th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf tuy\u1ec7t \u0111\u1ed1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n c\u1ed1 \u0111\u1ecbnh tr\u00ean \u0111\u01a1n v\u1ecb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng x M\u1ee9c thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Xe c\u0169, h\u00e0ng \u0111\u1eb7c th\u00f9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf h\u1ed7n h\u1ee3p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ebft h\u1ee3p c\u1ea3 hai ph\u01b0\u01a1ng ph\u00e1p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">(Tr\u1ecb gi\u00e1 x %) + (S\u1ed1 l\u01b0\u1ee3ng x M\u1ee9c)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng c\u1ea7n ki\u1ec3m so\u00e1t ch\u1eb7t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1eeb g\u00f3c nh\u00ecn 30 n\u0103m kinh nghi\u1ec7m<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a c\u00e1c doanh nghi\u1ec7p SME l\u00e0 s\u1ef1 ch\u1ee7 quan trong vi\u1ec7c ki\u1ec3m so\u00e1t h\u1ed3 s\u01a1 sau th\u00f4ng quan. Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p ngh\u0129 r\u1eb1ng n\u1ed9p thu\u1ebf xong l\u00e0 k\u1ebft th\u00fac ngh\u0129a v\u1ee5. Th\u1ef1c t\u1ebf, c\u01a1 quan h\u1ea3i quan c\u00f3 quy\u1ec1n h\u1eadu ki\u1ec3m trong v\u00f2ng 5 n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng l\u01b0u tr\u1eef \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c ho\u1eb7c thanh to\u00e1n, s\u1ed1 thu\u1ebf \u01b0u \u0111\u00e3i 0% c\u00f3 th\u1ec3 b\u1ecb b\u00e1c b\u1ecf v\u00e0 truy thu theo m\u1ee9c thu\u1ebf th\u00f4ng th\u01b0\u1eddng k\u00e8m l\u00e3i ph\u1ea1t. Do \u0111\u00f3, h\u00e3y x\u00e2y d\u1ef1ng quy tr\u00ecnh l\u01b0u tr\u1eef h\u1ed3 s\u01a1 s\u1ed1 h\u00f3a ngay t\u1eeb \u0111\u1ea7u. M\u1ecdi email trao \u0111\u1ed5i v\u1ec1 gi\u00e1 v\u00e0 h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n l\u00e0m b\u1eb1ng ch\u1ee9ng cho tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 ki\u1ebfn th\u1ee9c chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 doanh nghi\u1ec7p t\u1ed3n t\u1ea1i trong th\u1eddi k\u1ef3 h\u1ed9i nh\u1eadp. Vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, n\u1eafm v\u1eefng bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u1eadp nh\u1eadt v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt s\u1ebd gi\u00fap doanh nghi\u1ec7p bi\u1ebfn &#8220;chi ph\u00ed thu\u1ebf&#8221; th\u00e0nh &#8220;l\u1ee3i th\u1ebf gi\u00e1 th\u00e0nh&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c ph\u00e2n lo\u1ea1i m\u00e3 HS hay x\u1eed l\u00fd c\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ph\u1ee9c t\u1ea1p, h\u00e3y \u0111\u1ec3 MAN &#8211; Master Accountant Network h\u1ed7 tr\u1ee3. V\u1edbi 30 n\u0103m kinh nghi\u1ec7m, ch\u00fang t\u00f4i l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady b\u1ea3o v\u1ec7 uy t\u00edn ph\u00e1p l\u00fd cho doanh nghi\u1ec7p qua c\u00e1c d\u1ecbch v\u1ee5: Ki\u1ec3m to\u00e1n, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">Tax accounting<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">Tax Consulting<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf chuy\u00ean s\u00e2u<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Gi\u1ea3i \u0111\u00e1p nhanh c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>T\u00f4i c\u00f3 th\u1ec3 tra c\u1ee9u Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u1edf \u0111\u00e2u ch\u00ednh x\u00e1c nh\u1ea5t?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n n\u00ean truy c\u1eadp website ch\u00ednh th\u1ee9c c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan ho\u1eb7c B\u1ed9 T\u00e0i ch\u00ednh. Tr\u00e1nh s\u1eed d\u1ee5ng c\u00e1c file tr\u00f4i n\u1ed5i tr\u00ean m\u1ea1ng kh\u00f4ng r\u00f5 ngu\u1ed3n g\u1ed1c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>T\u1ea1i sao h\u00e0ng c\u00f3 C\/O Form E v\u1eabn b\u1ecb b\u00e1c b\u1ecf thu\u1ebf \u01b0u \u0111\u00e3i? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 th\u1ec3 do l\u1ed7i h\u00ecnh th\u1ee9c nh\u01b0 sai d\u1ea5u, ch\u1eef k\u00fd ho\u1eb7c l\u1ed7i n\u1ed9i dung v\u1ec1 ti\u00eau ch\u00ed xu\u1ea5t x\u1ee9 v\u00e0 h\u00e0nh tr\u00ecnh v\u1eadn chuy\u1ec3n kh\u00f4ng tr\u1ef1c ti\u1ebfp.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>C\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u cho qu\u00e0 t\u1eb7ng tr\u1ecb gi\u00e1 5 tri\u1ec7u \u0111\u1ed3ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf cho 2 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean. Ph\u1ea7n 3 tri\u1ec7u c\u00f2n l\u1ea1i s\u1ebd t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 VAT nh\u01b0 h\u00e0ng kinh doanh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c n\u1ee3 thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHi\u1ec7n nay kh\u00f4ng c\u00f2n ch\u1ebf \u0111\u1ed9 n\u1ee3 thu\u1ebf th\u00f4ng th\u01b0\u1eddng, tr\u1eeb khi c\u00f3 b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng ho\u1eb7c \u0111\u01b0\u1ee3c gia h\u1ea1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Vai tr\u00f2 c\u1ee7a C\u1ee5c thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u trong tham v\u1ea5n gi\u00e1?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u1ee5c thu\u1ebf x\u00e2y d\u1ef1ng danh m\u1ee5c r\u1ee7i ro v\u1ec1 gi\u00e1. N\u1ebfu gi\u00e1 khai b\u00e1o th\u1ea5p h\u01a1n m\u1ee9c n\u00e0y, chi c\u1ee5c s\u1ebd y\u00eau c\u1ea7u doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh d\u1ef1a tr\u00ean h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i c\u00f3 th\u1ec3 tra c\u1ee9u Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u1edf \u0111\u00e2u ch\u00ednh x\u00e1c nh\u1ea5t?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n n\u00ean truy c\u1eadp website ch\u00ednh th\u1ee9c c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan ho\u1eb7c B\u1ed9 T\u00e0i ch\u00ednh. 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N\u1ebfu gi\u00e1 khai b\u00e1o th\u1ea5p h\u01a1n m\u1ee9c n\u00e0y, chi c\u1ee5c s\u1ebd y\u00eau c\u1ea7u doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh d\u1ef1a tr\u00ean h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 \u0111i\u1ec1u ti\u1ebft v\u0129 m\u00f4 quan tr\u1ecdng nh\u1ea5t c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, tr\u1ef1c ti\u1ebfp t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1 th\u00e0nh v\u00e0 kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a h\u00e0ng h\u00f3a Vi\u1ec7t Nam tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Trong b\u1ed1i c\u1ea3nh c\u00e1c hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do (FTA) th\u1ebf h\u1ec7 [&hellip;]<\/p>","protected":false},"author":2,"featured_media":2184,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1687","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-xnk"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1687","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=1687"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1687\/revisions"}],"predecessor-version":[{"id":5336,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1687\/revisions\/5336"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2184"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=1687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=1687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=1687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}