{"id":1719,"date":"2025-05-21T15:43:03","date_gmt":"2025-05-21T08:43:03","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1719"},"modified":"2026-03-26T13:49:34","modified_gmt":"2026-03-26T06:49:34","slug":"thue-xuat-khau","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thue-xuat-khau\/","title":{"rendered":"Export tax"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t kh\u1ea9u hi\u1ec7n nay \u0111\u00f3ng vai tr\u00f2 l\u00e0 &#8220;b\u1ed9 l\u1ecdc&#8221; chi\u1ebfn l\u01b0\u1ee3c trong ch\u00ednh s\u00e1ch th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf c\u1ee7a Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t khi c\u00e1c Hi\u1ec7p \u0111\u1ecbnh FTA th\u1ebf h\u1ec7 m\u1edbi \u0111i v\u00e0o giai \u0111o\u1ea1n th\u1ef1c thi s\u00e2u r\u1ed9ng. Vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a t\u1ed1i \u01b0u h\u00f3a gi\u00e1 th\u00e0nh v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh to\u00e0n c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt ch\u1eb7t ch\u1ebd, t\u1eeb Lu\u1eadt Thu\u1ebf \u0111\u1ebfn c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 bi\u1ec3u thu\u1ebf \u01b0u \u0111\u00e3i. Trong b\u1ed1i c\u1ea3nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 ng\u00e0nh H\u1ea3i quan m\u1ea1nh m\u1ebd, vi\u1ec7c hi\u1ec3u sai \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ho\u1eb7c \u00e1p m\u00e3 HS kh\u00f4ng ch\u00ednh x\u00e1c c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro t\u00e0i ch\u00ednh nghi\u00eam tr\u1ecdng ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1edbi s\u1ed1 ti\u1ec1n l\u1edbn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng tin nhanh d\u00e0nh cho nh\u00e0 qu\u1ea3n l\u00fd v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0<\/b><span style=\"font-weight: 400;\">: Lo\u1ea1i thu\u1ebf gi\u00e1n thu \u0111\u00e1nh v\u00e0o nh\u1eefng m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam ho\u1eb7c t\u1eeb th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc v\u00e0o khu phi thu\u1ebf quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Purpose<\/b><span style=\"font-weight: 400;\">: B\u1ea3o v\u1ec7 ngu\u1ed3n t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean, \u0111i\u1ec1u ti\u1ebft ngu\u1ed3n cung nguy\u00ean li\u1ec7u th\u00f4 trong n\u01b0\u1edbc 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>Applicable objects<\/b><span style=\"font-weight: 400;\">: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Time to pay attention<\/b><span style=\"font-weight: 400;\">: Ngay t\u1eeb kh\u00e2u l\u00ean ph\u01b0\u01a1ng \u00e1n kinh doanh, t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 khi l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng quan xu\u1ea5t kh\u1ea9u t\u1ea1i c\u01a1 quan H\u1ea3i quan.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u m\u1edbi nh\u1ea5t<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u m\u1edbi nh\u1ea5t<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Text type<\/b><\/td>\n<td style=\"text-align: center;\"><b>Number<\/b><\/td>\n<td style=\"text-align: center;\"><b>Summary of content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Law<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">107\/2016\/QH13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh g\u1ed1c v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">134\/2016\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">26\/2023\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i m\u1edbi nh\u1ea5t.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">38\/2015\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c v\u00e0 gi\u00e1m s\u00e1t h\u1ea3i quan.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">39\/2018\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd th\u00eam c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 Bi\u1ec3u thu\u1ebf \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t theo c\u00e1c FTA nh\u01b0 CPTPP hay EVFTA \u0111\u1ec3 h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t 0% cho h\u00e0ng h\u00f3a chi\u1ebfn l\u01b0\u1ee3c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thu\u1ebf xu\u1ea5t 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_5356\" aria-describedby=\"caption-attachment-5356\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5356\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-xuat-khau-la-gi_-Dinh-nghia-theo-quy-dinh-phap-luat-hien-hanh.jpg\" alt=\"Thu\u1ebf xu\u1ea5t 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-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-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-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-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-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-5356\" class=\"wp-caption-text\">Thu\u1ebf xu\u1ea5t 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;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi Thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 g\u00ec?, ch\u00fang ta c\u0103n c\u1ee9 v\u00e0o 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;\">Import tax law No. 107\/2016\/QH13<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn giai \u0111o\u1ea1n 2026-2027. Thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o h\u00e0ng h\u00f3a trong ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf khi h\u00e0ng h\u00f3a \u0111\u00f3 d\u1ecbch chuy\u1ec3n ra kh\u1ecfi l\u00e3nh th\u1ed5 h\u1ea3i quan c\u1ee7a m\u1ed9t qu\u1ed1c gia.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i Vi\u1ec7t Nam, l\u00e3nh th\u1ed5 h\u1ea3i quan bao g\u1ed3m bi\u00ean gi\u1edbi qu\u1ed1c gia v\u00e0 c\u00e1c khu v\u1ef1c \u0111\u1eb7c th\u00f9 nh\u01b0 khu ch\u1ebf xu\u1ea5t, kho ngo\u1ea1i quan (khu phi thu\u1ebf quan). Do \u0111\u00f3, khi doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba b\u00e1n h\u00e0ng v\u00e0o khu ch\u1ebf xu\u1ea5t, ho\u1ea1t \u0111\u1ed9ng n\u00e0y v\u1eabn l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf xu\u1ea5t kh\u1ea9u n\u1ebfu m\u1eb7t h\u00e0ng n\u1eb1m trong danh m\u1ee5c ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) th\u01b0\u1eddng c\u00f3 thu\u1ebf su\u1ea5t 0% \u0111\u1ec3 khuy\u1ebfn kh\u00edch th\u01b0\u01a1ng m\u1ea1i, thu\u1ebf xu\u1ea5t kh\u1ea9u ch\u1ec9 \u00e1p d\u1ee5ng cho m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng nh\u1ea5t \u0111\u1ecbnh. \u0110\u00e2y th\u01b0\u1eddng l\u00e0 c\u00e1c m\u1eb7t h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u1ea7n h\u1ea1n ch\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an ninh n\u0103ng l\u01b0\u1ee3ng, l\u01b0\u01a1ng th\u1ef1c ho\u1eb7c b\u1ea3o v\u1ec7 t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng b\u1ec1n v\u1eefng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a thu\u1ebf xu\u1ea5t kh\u1ea9u trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n<\/b><\/h2>\n<figure id=\"attachment_5357\" aria-describedby=\"caption-attachment-5357\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5357\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Vai-tro-cua-thue-xuat-khau-trong-quan-tri-tai-chinh-va-kiem-toan.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a thu\u1ebf xu\u1ea5t kh\u1ea9u trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Vai-tro-cua-thue-xuat-khau-trong-quan-tri-tai-chinh-va-kiem-toan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Vai-tro-cua-thue-xuat-khau-trong-quan-tri-tai-chinh-va-kiem-toan-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Vai-tro-cua-thue-xuat-khau-trong-quan-tri-tai-chinh-va-kiem-toan-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Vai-tro-cua-thue-xuat-khau-trong-quan-tri-tai-chinh-va-kiem-toan-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Vai-tro-cua-thue-xuat-khau-trong-quan-tri-tai-chinh-va-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5357\" class=\"wp-caption-text\">Vai tr\u00f2 c\u1ee7a thu\u1ebf xu\u1ea5t kh\u1ea9u trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, thu\u1ebf xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 chi ph\u00ed m\u00e0 l\u00e0 bi\u1ebfn s\u1ed1 quan tr\u1ecdng trong b\u00e0i to\u00e1n l\u1ee3i nhu\u1eadn. \u0110\u1ed1i v\u1edbi chuy\u00ean gia ki\u1ec3m to\u00e1n, r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf gi\u00fap \u0111\u00e1nh gi\u00e1 t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u00e1t hi\u1ec7n l\u1ed7 h\u1ed5ng trong quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh, thu\u1ebf xu\u1ea5t kh\u1ea9u \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 d\u00f2ng ti\u1ec1n. N\u1ebfu kh\u00f4ng d\u1ef1 to\u00e1n ch\u00ednh x\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb giai \u0111o\u1ea1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng thua l\u1ed7 khi bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u thay \u0111\u1ed5i \u0111\u1ed9t ng\u1ed9t theo \u0111i\u1ec1u h\u00e0nh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t ki\u1ec3m to\u00e1n, c\u00e1c giao d\u1ecbch xu\u1ea5t kh\u1ea9u th\u01b0\u1eddng ti\u1ec1m \u1ea9n r\u1ee7i ro v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf. \u0110\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c xu\u1ea5t kh\u1ea9u kho\u00e1ng s\u1ea3n, n\u01a1i c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n h\u1eadu ki\u1ec3m r\u1ea5t k\u1ef9 l\u01b0\u1ee1ng \u0111\u1ec3 ch\u1ed1ng th\u1ea5t thu ng\u00e2n s\u00e1ch v\u00e0 chuy\u1ec3n gi\u00e1 qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<figure id=\"attachment_5355\" aria-describedby=\"caption-attachment-5355\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5355\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-va-doi-tuong-duoc-mien-thue-xuat-khau.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-va-doi-tuong-duoc-mien-thue-xuat-khau.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-va-doi-tuong-duoc-mien-thue-xuat-khau-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-va-doi-tuong-duoc-mien-thue-xuat-khau-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-va-doi-tuong-duoc-mien-thue-xuat-khau-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-va-doi-tuong-duoc-mien-thue-xuat-khau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5355\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on<\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Nghi-dinh-134-2016-ND-CP-huong-dan-Luat-thue-xuat-khau-thue-nhap-khau-323602.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> Decree 134\/2016\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf bao g\u1ed3m h\u00e0ng xu\u1ea5t qua bi\u00ean gi\u1edbi v\u00e0 h\u00e0ng t\u1eeb n\u1ed9i \u0111\u1ecba v\u00e0o khu phi thu\u1ebf quan. Tuy nhi\u00ean, \u0111a s\u1ed1 h\u00e0ng c\u00f4ng nghi\u1ec7p ch\u1ebf bi\u1ebfn, ch\u1ebf t\u1ea1o v\u00e0 n\u00f4ng s\u1ea3n ch\u1ebf bi\u1ebfn s\u00e2u hi\u1ec7n c\u00f3 thu\u1ebf su\u1ea5t 0%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ch\u1ee7 y\u1ebfu bao g\u1ed3m: kho\u00e1ng s\u1ea3n (than, \u0111\u00e1, qu\u1eb7ng), kim lo\u1ea1i qu\u00fd, g\u1ed7 nguy\u00ean li\u1ec7u v\u00e0 c\u00e1c lo\u1ea1i ph\u1ebf li\u1ec7u kim lo\u1ea1i. Vi\u1ec7c \u00e1p thu\u1ebf cao l\u00ean c\u00e1c nh\u00f3m n\u00e0y nh\u1eb1m gi\u1eef l\u1ea1i ngu\u1ed3n nguy\u00ean li\u1ec7u th\u00f4 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf bao g\u1ed3m: h\u00e0ng qu\u00e1 c\u1ea3nh, chuy\u1ec3n kh\u1ea9u; h\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o; h\u00e0ng t\u1eeb khu phi thu\u1ebf quan xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i. Ngo\u00e0i ra, h\u00e0ng t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp ph\u1ee5c v\u1ee5 h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 c\u00e1ch tra c\u1ee9u m\u00e3 HS chu\u1ea9n x\u00e1c<\/b><\/h2>\n<figure id=\"attachment_5354\" aria-describedby=\"caption-attachment-5354\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5354\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bieu-thue-xuat-khau-va-cach-tra-cuu-ma-HS-chuan-xac.jpg\" alt=\"Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 c\u00e1ch tra c\u1ee9u m\u00e3 HS chu\u1ea9n x\u00e1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bieu-thue-xuat-khau-va-cach-tra-cuu-ma-HS-chuan-xac.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bieu-thue-xuat-khau-va-cach-tra-cuu-ma-HS-chuan-xac-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bieu-thue-xuat-khau-va-cach-tra-cuu-ma-HS-chuan-xac-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bieu-thue-xuat-khau-va-cach-tra-cuu-ma-HS-chuan-xac-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bieu-thue-xuat-khau-va-cach-tra-cuu-ma-HS-chuan-xac-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5354\" class=\"wp-caption-text\">Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 c\u00e1ch tra c\u1ee9u m\u00e3 HS chu\u1ea9n x\u00e1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 danh m\u1ee5c c\u00e1c nh\u00f3m h\u00e0ng k\u00e8m m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng do Ch\u00ednh ph\u1ee7 ban h\u00e0nh. Hi\u1ec7n nay, bi\u1ec3u thu\u1ebf n\u00e0y th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ec3 t\u01b0\u01a1ng th\u00edch v\u1edbi danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ee7a T\u1ed5 ch\u1ee9c H\u1ea3i quan Th\u1ebf gi\u1edbi (WCO) v\u00e0 c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tra c\u1ee9u m\u00e3 HS (Harmonized System) l\u00e0 b\u01b0\u1edbc c\u1ef1c k\u1ef3 quan tr\u1ecdng nh\u01b0ng d\u1ec5 sai s\u00f3t. Nh\u1ea7m l\u1eabn trong ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn \u00e1p sai m\u1ee9c thu\u1ebf su\u1ea5t, g\u00e2y thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh l\u1edbn ho\u1eb7c khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1o bu\u1ed9c gian l\u1eadn thu\u1ebf t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tra c\u1ee9u ch\u00ednh x\u00e1c, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o 6 quy t\u1eafc t\u1ed5ng qu\u00e1t gi\u1ea3i th\u00edch ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a c\u1ee7a Vi\u1ec7t Nam. V\u1edbi c\u00e1c m\u1eb7t h\u00e0ng ph\u1ee9c t\u1ea1p, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1 v\u1edbi T\u1ed5ng c\u1ee5c H\u1ea3i quan tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng quan ch\u00ednh th\u1ee9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u: C\u00f4ng th\u1ee9c v\u00e0 c\u00e1c v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng: theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m, thu\u1ebf tuy\u1ec7t \u0111\u1ed1i ho\u1eb7c thu\u1ebf h\u1ed7n h\u1ee3p. H\u1ea7u h\u1ebft c\u00e1c m\u1eb7t h\u00e0ng hi\u1ec7n nay \u0111\u1ec1u \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m d\u1ef1a tr\u00ean tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf t\u1ea1i c\u1eeda kh\u1ea9u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/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 thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p = S\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u x Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf tr\u00ean m\u1ed9t \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;\">Trong \u0111\u00f3, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf th\u01b0\u1eddng l\u00e0 gi\u00e1 b\u00e1n t\u1ea1i c\u1eeda kh\u1ea9u xu\u1ea5t (gi\u00e1 FOB, DAP&#8230;) kh\u00f4ng bao g\u1ed3m ph\u00ed b\u1ea3o hi\u1ec3m v\u00e0 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf. M\u1ee9c gi\u00e1 n\u00e0y ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng ngo\u1ea1i th\u01b0\u01a1ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n li\u00ean quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u qua trung gian, c\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c v\u1ec1 c\u00f4ng th\u1ee9c kh\u00f4ng thay \u0111\u1ed5i. Tuy nhi\u00ean, tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf s\u1ebd do b\u00ean nh\u1eadn \u1ee7y th\u00e1c th\u1ef1c hi\u1ec7n thay cho ch\u1ee7 h\u00e0ng (b\u00ean giao \u1ee7y th\u00e1c) theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean nh\u1eadn \u1ee7y th\u00e1c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 v\u00e0 b\u00e0n giao ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf cho b\u00ean giao \u1ee7y th\u00e1c h\u1ea1ch to\u00e1n chi ph\u00ed. R\u1ee7i ro th\u01b0\u1eddng n\u1eb1m \u1edf vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ed3ng b\u1ed9, d\u1ec5 d\u1eabn \u0111\u1ebfn n\u1ee3 thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng H\u1ea3i quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n th\u00f4ng quan<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a qua h\u1ec7 th\u1ed1ng VNACCS\/VCIS. Doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c b\u01b0\u1edbc nghi\u1ec7p v\u1ee5 \u0111\u1ec3 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan \u0111\u00fang ti\u1ebfn \u0111\u1ed9, tr\u00e1nh ph\u00e1t sinh chi ph\u00ed l\u01b0u kho b\u00e3i kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 h\u1ea3i quan<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 c\u01a1 b\u1ea3n bao g\u1ed3m: T\u1edd khai h\u1ea3i quan, H\u1ee3p \u0111\u1ed3ng (Contract), H\u00f3a \u0111\u01a1n (Invoice), Phi\u1ebfu \u0111\u00f3ng g\u00f3i (Packing List) v\u00e0 gi\u1ea5y ph\u00e9p chuy\u00ean ng\u00e0nh. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng, c\u01a1 quan h\u1ea3i quan y\u00eau c\u1ea7u th\u00eam ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 (C\/O) ho\u1eb7c k\u1ebft qu\u1ea3 ki\u1ec3m \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u00ednh x\u00e1c l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 th\u00f4ng quan nhanh. Sai l\u1ec7ch v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng ho\u1eb7c m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb th\u01b0\u1eddng khi\u1ebfn t\u1edd khai b\u1ecb chuy\u1ec3n sang &#8220;Lu\u1ed3ng \u0110\u1ecf&#8221;, g\u00e2y ch\u1eadm tr\u1ec5 l\u1ecbch t\u00e0u v\u00e0 ph\u00e1t sinh chi ph\u00ed ngo\u00e0i d\u1ef1 ki\u1ebfn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c b\u01b0\u1edbc l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u chi ti\u1ebft<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh bao g\u1ed3m 5 b\u01b0\u1edbc c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Truy\u1ec1n t\u1edd khai<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p d\u00f9ng ph\u1ea7n m\u1ec1m khai b\u00e1o \u0111i\u1ec7n t\u1eed g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn h\u1ec7 th\u1ed1ng H\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n lu\u1ed3ng<\/b><span style=\"font-weight: 400;\">: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ph\u00e2n lu\u1ed3ng Xanh, V\u00e0ng ho\u1eb7c \u0110\u1ecf d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9p thu\u1ebf<\/b><span style=\"font-weight: 400;\">: Th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u qua h\u1ec7 th\u1ed1ng thanh to\u00e1n \u0111i\u1ec7n t\u1eed ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra<\/b><span style=\"font-weight: 400;\">: C\u00e1n b\u1ed9 h\u1ea3i quan ki\u1ec3m tra h\u1ed3 s\u01a1 gi\u1ea5y ho\u1eb7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a t\u1ea1i c\u1ea3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng quan<\/b><span style=\"font-weight: 400;\">: Sau khi ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5, t\u1edd khai \u0111\u01b0\u1ee3c \u0111\u00f3ng d\u1ea5u &#8220;Th\u00f4ng quan&#8221; \u0111\u1ec3 x\u1ebfp h\u00e0ng l\u00ean t\u00e0u.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Case Study th\u1ef1c t\u1ebf: X\u1eed l\u00fd sai s\u00f3t trong ph\u00e2n lo\u1ea1i m\u00e3 HS t\u1ea1i m\u1ed9t doanh nghi\u1ec7p g\u1ed7<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Situation<\/b><span style=\"font-weight: 400;\">: N\u0103m 2025, C\u00f4ng ty A xu\u1ea5t kh\u1ea9u &#8220;V\u00e1n g\u1ed7 gh\u00e9p thanh&#8221; sang Nh\u1eadt B\u1ea3n. Doanh nghi\u1ec7p t\u1ef1 \u00e1p m\u00e3 HS 4421 (s\u1ea3n ph\u1ea9m g\u1ed7 kh\u00e1c) v\u1edbi thu\u1ebf su\u1ea5t 0% nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn m\u00e0 kh\u00f4ng tham v\u1ea5n chuy\u00ean gia.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u00e1t hi\u1ec7n<\/b><span style=\"font-weight: 400;\">: K\u1ef3 h\u1eadu ki\u1ec3m n\u0103m 2026, H\u1ea3i quan x\u00e1c \u0111\u1ecbnh m\u1eb7t h\u00e0ng n\u00e0y thu\u1ed9c m\u00e3 HS 4412 (g\u1ed7 d\u00e1n) do \u0111\u1eb7c \u0111i\u1ec3m c\u1ea5u t\u1ea1o k\u1ef9 thu\u1eadt. Theo bi\u1ec3u thu\u1ebf quy \u0111\u1ecbnh, m\u00e3 HS 4412 ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u m\u1ee9c 10%.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Consequence<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p b\u1ecb truy thu 5 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf cho 50 l\u00f4 h\u00e0ng \u0111\u00e3 xu\u1ea5t. Ngo\u00e0i ra, C\u00f4ng ty A b\u1ecb ph\u1ea1t 20% s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y, g\u00e2y \u1ea3nh h\u01b0\u1edfng n\u1eb7ng n\u1ec1 \u0111\u1ebfn d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Lesson<\/b><span style=\"font-weight: 400;\">: \u0110\u00e2y l\u00e0 l\u1eddi c\u1ea3nh b\u00e1o v\u1ec1 vi\u1ec7c thi\u1ebfu tham v\u1ea5n chuy\u00ean gia khi x\u00e1c \u0111\u1ecbnh m\u00e3 HS. N\u1ebfu th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n \u0111\u1ec3 b\u1ea3o to\u00e0n bi\u00ean l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro v\u00e0 Kinh nghi\u1ec7m qu\u1ea3n tr\u1ecb thu\u1ebf xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, t\u00f4i nh\u1eadn th\u1ea5y r\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 thi\u1ebfu ki\u1ebfn th\u1ee9c t\u00ednh to\u00e1n m\u00e0 l\u00e0 <\/span><b>&#8220;S\u1ef1 ch\u1ee7 quan trong tu\u00e2n th\u1ee7&#8221;<\/b><span style=\"font-weight: 400;\">. Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn l\u00e0m theo th\u00f3i quen c\u0169 m\u00e0 b\u1ecf qua c\u00e1c thay \u0111\u1ed5i ph\u00e1p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Common risks<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1ed7i khai b\u00e1o<\/b><span style=\"font-weight: 400;\">: Sai \u0111\u01a1n v\u1ecb t\u00ednh tr\u00ean t\u1edd khai d\u1eabn \u0111\u1ebfn t\u00ednh sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u1ecb gi\u00e1 h\u1ea3i quan<\/b><span style=\"font-weight: 400;\">: Qu\u00ean c\u1ed9ng ho\u1eb7c tr\u1eeb c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh theo Th\u00f4ng t\u01b0 39\/2015\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd n\u1ee3 thu\u1ebf<\/b><span style=\"font-weight: 400;\">: H\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 l\u1ec7ch v\u1edbi H\u1ea3i quan d\u1eabn \u0111\u1ebfn b\u1ecb c\u01b0\u1ee1ng ch\u1ebf d\u1eebng xu\u1ea5t h\u00e0ng b\u1ea5t ng\u1edd.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Kinh nghi\u1ec7m x\u1eed l\u00fd t\u1ed1i \u01b0u<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t ch\u00e9o<\/b><span style=\"font-weight: 400;\">: K\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ea7n \u0111\u1ed1i so\u00e1t \u0111\u1ecbnh k\u1ef3 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng v\u00e0 thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ea1i l\u00fd h\u1ea3i quan<\/b><span style=\"font-weight: 400;\">: Thu\u00ea \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p gi\u00fap doanh nghi\u1ec7p SME gi\u1ea3m r\u1ee7i ro v\u00e0 c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch nhanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Record keeping<\/b><span style=\"font-weight: 400;\">: Gi\u1eef ch\u1ee9ng t\u1eeb t\u1ed1i thi\u1ec3u 5 n\u0103m v\u00e0 lu\u00f4n c\u00f3 c\u0103n c\u1ee9 gi\u00e1m \u0111\u1ecbnh cho c\u00e1c m\u00e3 HS nh\u1ea1y c\u1ea3m.<\/span><\/li>\n<\/ul>\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 kh\u1ea9u \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9 v\u00e0 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c t\u1eeb \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n. N\u1eafm v\u1eefng t\u1eeb \u0111\u1ecbnh ngh\u0129a \u0111\u1ebfn quy tr\u00ecnh th\u00f4ng quan gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 l\u1ee3i \u00edch v\u00e0 t\u1ea1o d\u1ef1ng uy t\u00edn v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd. Trong kinh t\u1ebf s\u1ed1, s\u1ef1 ch\u00ednh x\u00e1c v\u1ec1 thu\u1ebf l\u00e0 n\u1ec1n t\u1ea3ng b\u1ec1n v\u1eefng cho m\u1ecdi s\u1ef1 v\u01b0\u01a1n t\u1ea7m qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i cung c\u1ea5p gi\u1ea3i ph\u00e1p chuy\u00ean s\u00e2u v\u1ec1 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;\"> and <\/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;\">. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m, MAN cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong Quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 B\u00e1o c\u00e1o thu\u1ebf, gi\u00fap t\u1ed1i \u01b0u h\u00f3a t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd.<\/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>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u\u00a0<\/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 n\u1ed9p th\u1eeba thu\u1ebf xu\u1ea5t kh\u1ea9u th\u00ec c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u \u00edt h\u01a1n s\u1ed1 l\u01b0\u1ee3ng \u0111\u00e3 n\u1ed9p thu\u1ebf. Th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai ban \u0111\u1ea7u.                    <\/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>H\u00e0ng h\u00f3a t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u00e0ng t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp \u0111\u1ec3 b\u1ea3o h\u00e0nh ho\u1eb7c h\u1ed9i ch\u1ee3 trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i s\u00e1t th\u1eddi h\u1ea1n \u0111\u1ec3 tr\u00e1nh b\u1ecb chuy\u1ec3n sang tr\u1ea1ng th\u00e1i n\u1ed9p thu\u1ebf.                    <\/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>Thu\u1ebf xu\u1ea5t kh\u1ea9u c\u00f3 t\u00ednh v\u00e0o doanh thu kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 kho\u1ea3n thu h\u1ed9 Nh\u00e0 n\u01b0\u1edbc, kh\u00f4ng ghi nh\u1eadn v\u00e0o doanh thu. K\u1ebf to\u00e1n th\u01b0\u1eddng ghi gi\u1ea3m tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 b\u00e1n ho\u1eb7c h\u1ea1ch to\u00e1n v\u00e0o TK 333.                    <\/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 khu ch\u1ebf xu\u1ea5t b\u00e1n h\u00e0ng ra n\u01b0\u1edbc ngo\u00e0i c\u00f3 n\u1ed9p thu\u1ebf kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. H\u00e0ng t\u1eeb khu phi thu\u1ebf quan xu\u1ea5t kh\u1ea9u tr\u1ef1c ti\u1ebfp ra n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u c\u1ee7a Vi\u1ec7t Nam theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.                    <\/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>L\u00e0m sao bi\u1ebft m\u1eb7t h\u00e0ng c\u1ee7a m\u00ecnh c\u00f3 b\u1ecb \u00e1p thu\u1ebf xu\u1ea5t kh\u1ea9u hay kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u1ea7n x\u00e1c \u0111\u1ecbnh m\u00e3 HS, sau \u0111\u00f3 tra c\u1ee9u Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 Bi\u1ec3u thu\u1ebf. N\u1ebfu m\u00e3 HS c\u00f3 thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 th\u00ec ph\u1ea3i n\u1ed9p, n\u1ebfu m\u1ee9c l\u00e0 0% ho\u1eb7c kh\u00f4ng c\u00f3 trong danh m\u1ee5c th\u00ec kh\u00f4ng n\u1ed9p.                    <\/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 n\u1ed9p th\u1eeba thu\u1ebf xu\u1ea5t kh\u1ea9u th\u00ec c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u \u00edt h\u01a1n s\u1ed1 l\u01b0\u1ee3ng \u0111\u00e3 n\u1ed9p thu\u1ebf. 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Vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p [&hellip;]<\/p>","protected":false},"author":2,"featured_media":2192,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1719","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\/1719","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=1719"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1719\/revisions"}],"predecessor-version":[{"id":5358,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1719\/revisions\/5358"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2192"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=1719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=1719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=1719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}