{"id":6618,"date":"2026-06-22T14:30:31","date_gmt":"2026-06-22T07:30:31","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6618"},"modified":"2026-06-22T14:30:31","modified_gmt":"2026-06-22T07:30:31","slug":"thue-nhap-khau-la-gi","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thue-nhap-khau-la-gi\/","title":{"rendered":"Thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eeb chuy\u00ean gia"},"content":{"rendered":"

Thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec, v\u00e0 t\u1ea1i sao \u0111\u00e2y l\u1ea1i l\u00e0 m\u1ed9t trong nh\u1eefng lo\u1ea1i thu\u1ebf quan tr\u1ecdng nh\u1ea5t m\u00e0 m\u1ecdi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf c\u1ea7n l\u00e0m ch\u1ee7? Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng th\u00f4ng qua c\u00e1c hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do th\u1ebf h\u1ec7 m\u1edbi, vi\u1ec7c hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a lo\u1ea1i thu\u1ebf n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed m\u00e0 c\u00f2n l\u00e0 l\u00e1 ch\u1eafn gi\u00fap tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p khi th\u00f4ng quan h\u00e0ng h\u00f3a.<\/span><\/p>\n

D\u1ef1a tr\u00ean Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, <\/span>thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 107\/2016\/QH13<\/span><\/a> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh, c\u00e1c chuy\u00ean gia t\u1ea1i MAN – Master Accountant Network nh\u1eadn th\u1ea5y r\u1eb1ng, s\u1ef1 nh\u1ea7m l\u1eabn trong ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a v\u00e0 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 hai nguy\u00ean nh\u00e2n h\u00e0ng \u0111\u1ea7u d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n nh\u1ea5t.\u00a0<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u<\/b><\/h2>\n

Thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh, \u0111\u00e1nh v\u00e0o h\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0a v\u00e0o l\u00e3nh th\u1ed5 Vi\u1ec7t Nam. M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a thu\u1ebf n\u00e0y l\u00e0 b\u1ea3o h\u1ed9 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc, qu\u1ea3n l\u00fd c\u00e2n b\u1eb1ng c\u00e1n c\u00e2n th\u01b0\u01a1ng m\u1ea1i v\u00e0 t\u1ea1o ngu\u1ed3n thu ng\u00e2n s\u00e1ch.\u00a0<\/span><\/p>\n

Thu\u1ebf \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi, c\u1eeda kh\u1ea9u. Khi c\u1ea7n t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf ho\u1eb7c gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn th\u1ee7 t\u1ee5c h\u1ea3i quan, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 m\u00e3 HS v\u00e0 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n

Thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd<\/b><\/h2>\n
\"Thu\u1ebf
Thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd<\/figcaption><\/figure>\n

Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, <\/span>thu\u1ebf nh\u1eadp kh\u1ea9u<\/span><\/a> \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu m\u00e0 nh\u00e0 n\u01b0\u1edbc thu \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u qua bi\u00ean gi\u1edbi Vi\u1ec7t Nam. B\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf nh\u1eadp kh\u1ea9u kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf vi\u1ec7c thu ng\u00e2n s\u00e1ch. \u0110\u00f3 c\u00f2n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111i\u1ec1u ti\u1ebft kinh t\u1ebf v\u0129 m\u00f4 v\u00f4 c\u00f9ng s\u1eafc b\u00e9n.<\/span><\/p>\n

Nh\u00e0 n\u01b0\u1edbc s\u1eed d\u1ee5ng lo\u1ea1i thu\u1ebf n\u00e0y \u0111\u1ec3 thi\u1ebft l\u1eadp h\u00e0ng r\u00e0o b\u1ea3o v\u1ec7 \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t non tr\u1ebb trong n\u01b0\u1edbc tr\u01b0\u1edbc s\u1ee9c \u00e9p c\u1ea1nh tranh t\u1eeb h\u00e0ng h\u00f3a n\u01b0\u1edbc ngo\u00e0i c\u00f3 gi\u00e1 th\u00e0nh r\u1ebb. \u0110\u1ed3ng th\u1eddi, thu\u1ebf nh\u1eadp kh\u1ea9u c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi b\u00e1n ph\u00e1 gi\u00e1, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi ti\u00eau d\u00f9ng v\u00e0 \u0111\u1ea3m b\u1ea3o an ninh kinh t\u1ebf qu\u1ed1c gia.<\/span><\/p>\n

D\u01b0\u1edbi g\u00f3c nh\u00ecn t\u1eeb MAN – Master Accountant Network, thu\u1ebf nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 chi ph\u00ed gi\u00e1 v\u1ed1n. N\u1ebfu qu\u1ea3n tr\u1ecb kh\u00f4ng t\u1ed1t, \u0111\u00e2y s\u1ebd l\u00e0 \u0111i\u1ec3m t\u1eafc ngh\u1ebdn d\u00f2ng ti\u1ec1n v\u00e0 l\u00e0 ngu\u1ed3n g\u1ed1c c\u1ee7a c\u00e1c truy thu thu\u1ebf n\u1eb7ng n\u1ec1 sau n\u00e0y. Doanh nghi\u1ec7p c\u1ea7n nh\u00ecn nh\u1eadn n\u00f3 nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a c\u1ea5u tr\u00fac qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3.<\/span><\/p>\n

Vai tr\u00f2 c\u1ee7a thu\u1ebf nh\u1eadp kh\u1ea9u trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/b><\/h2>\n

Nhi\u1ec1u doanh nghi\u1ec7p m\u1edbi th\u01b0\u1eddng l\u1ea7m t\u01b0\u1edfng thu\u1ebf nh\u1eadp kh\u1ea9u ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n t\u1ea1i c\u1ea3ng. Tuy nhi\u00ean, n\u1ebfu x\u00e9t tr\u00ean b\u00ecnh di\u1ec7n t\u00e0i ch\u00ednh, vai tr\u00f2 c\u1ee7a n\u00f3 r\u1ed9ng l\u1edbn h\u01a1n nhi\u1ec1u.<\/span><\/p>\n