{"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\/zh\/thue-xuat-nhap-khau\/","title":{"rendered":"\u8fdb\u51fa\u53e3\u7a0e\u6982\u89c8"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fdb\u51fa\u53e3\u7a0e\u662f\u56fd\u5bb6\u6700\u91cd\u8981\u7684\u5b8f\u89c2\u7ecf\u6d4e\u8c03\u63a7\u5de5\u5177\u4e4b\u4e00\uff0c\u76f4\u63a5\u5f71\u54cd\u8d8a\u5357\u5546\u54c1\u5728\u56fd\u9645\u5e02\u573a\u4e0a\u7684\u6210\u672c\u548c\u7ade\u4e89\u529b\u3002\u5728\u65b0\u4e00\u4ee3\u81ea\u7531\u8d38\u6613\u534f\u5b9a\uff08FTA\uff09\u8fdb\u5165\u5e7f\u6cdb\u5b9e\u65bd\u9636\u6bb5\u7684\u80cc\u666f\u4e0b\uff0c\u6df1\u5165\u4e86\u89e3\u5173\u7a0e\u7684\u6027\u8d28\u548c\u76f8\u5173\u89c4\u5b9a\u662f\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u5148\u51b3\u6761\u4ef6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fdb\u51fa\u53e3\u7a0e\u4e0d\u4ec5\u4ec5\u662f\u5411\u56fd\u5bb6\u8d22\u653f\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u4e5f\u662f\u4e2d\u5c0f\u4f01\u4e1a\u4f18\u5316\u6210\u672c\u548c\u7ba1\u7406\u5408\u89c4\u98ce\u9669\u7684\u4e00\u5927\u6311\u6218\u3002\u5bf9\u5e94\u7a0e\u4ef7\u503c\u7684\u8bef\u89e3\u6216\u9519\u8bef\u5e94\u7528HS\u7f16\u7801\u90fd\u53ef\u80fd\u5bfc\u81f4\u5de8\u989d\u6ede\u7eb3\u91d1\uff0c\u751a\u81f3\u9762\u4e34\u8d38\u6613\u6b3a\u8bc8\u7684\u6307\u63a7\u3002\u672c\u6587\u5c06\u4ece\u4e00\u4f4d\u62e5\u670930\u4f59\u5e74\u7ecf\u9a8c\u7684\u5ba1\u8ba1\u4e13\u5bb6\u7684\u89d2\u5ea6\uff0c\u5206\u6790\u8fdb\u51fa\u53e3\u7a0e\u7684\u5404\u4e2a\u65b9\u9762\uff0c\u4ece\u5b9a\u4e49\u5230\u5b9e\u8df5\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u8fdb\u51fa\u53e3\u7a0e\u6536\u8981\u70b9\u603b\u7ed3\u3002<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdb\u51fa\u53e3\u7a0e\u662f\u5bf9\u8d27\u7269\u5728\u8d8a\u8fc7\u8d8a\u5357\u8fb9\u5883\u6216\u6d77\u5173\u68c0\u67e5\u7ad9\u65f6\u5f81\u6536\u7684\u95f4\u63a5\u7a0e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u76ee\u7684\uff1a<\/b><span style=\"font-weight: 400;\"> \u4fdd\u62a4\u56fd\u5185\u751f\u4ea7\uff0c\u89c4\u8303\u8fdb\u51fa\u53e3\uff0c\u4e3a\u56fd\u5bb6\u8d22\u653f\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9002\u7528\u4e8e\uff1a<\/b><span style=\"font-weight: 400;\"> \u4ece\u4e8b\u8d27\u7269\u8fdb\u51fa\u53e3\u7684\u4e2a\u4eba\u548c\u7ec4\u7ec7\u5747\u987b\u7f34\u7eb3\u7a0e\u6b3e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7a0e\u6b3e\u8ba1\u7b97\u4f9d\u636e\uff1a<\/b><span style=\"font-weight: 400;\"> \u5e94\u7a0e\u4ef7\u503c\u3001\u8d27\u7269\u6570\u91cf\u548c\u7a0e\u7387\uff08% \u6216\u7edd\u5bf9\u7a0e\u7387\uff09\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u8fdb\u51fa\u53e3\u7a0e\u6cd5\u5f8b\u6587\u4ef6\u4f53\u7cfb<\/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\">\u8fdb\u51fa\u53e3\u7a0e\u6cd5\u5f8b\u6587\u4ef6\u4f53\u7cfb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4e13\u4e1a\u5730\u5f00\u5c55\u5de5\u4f5c\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u51c6\u786e\u67e5\u9605\u4ee5\u4e0b\u6587\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8fdb\u51fa\u53e3\u7a0e\u6cd5\u7b2c107\/2016\/QH13\u53f7\uff1a<\/b><span style=\"font-weight: 400;\"> \u6700\u9ad8\u6cd5\u5f8b\u6587\u4ef6\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 134\/2016\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7b2c 18\/2021\/ND-CP \u53f7\u6cd5\u4ee4\uff1a<\/b><span style=\"font-weight: 400;\"> \u5b9e\u65bd\u8be5\u6cd5\u5f8b\u7684\u8be6\u7ec6\u6307\u5357\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 38\/2015\/TT-BTC \u53f7\u901a\u51fd\u548c\u7b2c 39\/2018\/TT-BTC \u53f7\u901a\u51fd\uff1a<\/b><span style=\"font-weight: 400;\"> \u6d77\u5173\u7a0b\u5e8f\u548c\u7a0e\u52a1\u7ba1\u7406\u6761\u4f8b\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5173\u4e8e2025-2027\u5e74\u4f18\u60e0\u5173\u7a0e\u8868\u7684\u6cd5\u4ee4\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u81ea\u7531\u8d38\u6613\u534f\u5b9a\u5173\u7a0e\u8868\u7684\u6700\u65b0\u4fe1\u606f\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u8fdb\u51fa\u53e3\u7a0e\u90e8\u95e8\u4f1a\u5b9a\u671f\u5ba1\u67e5\u548c\u4fee\u8ba2\u8fd9\u5957\u76d1\u7ba1\u4f53\u7cfb\uff0c\u4ee5\u9002\u5e94\u8d8a\u5357\u878d\u5165\u5168\u7403\u7ecf\u6d4e\u7684\u8d8b\u52bf\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4ec0\u4e48\u662f\u8fdb\u51fa\u53e3\u7a0e\uff1f\u8bf7\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u7ed9\u51fa\u5b9a\u4e49\u3002<\/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\">\u4ec0\u4e48\u662f\u8fdb\u51fa\u53e3\u7a0e\uff1f\u8bf7\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u7ed9\u51fa\u5b9a\u4e49\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fdb\u51fa\u53e3\u7a0e\uff08\u5173\u7a0e\uff09\u662f\u6307\u8d27\u7269\u4ece\u4e00\u56fd\u5883\u5916\u8fd0\u51fa\u6216\u4ece\u56fd\u5916\u8fd0\u5165\u4e00\u56fd\u65f6\u5f81\u6536\u7684\u7a0e\u6b3e\u3002\u5728\u8d8a\u5357\uff0c\u8fd9\u4e00\u6982\u5ff5\u5177\u4f53\u4f53\u73b0\u4e3a\u4e24\u79cd\u4e3b\u8981\u7c7b\u578b\uff1a\u51fa\u53e3\u7a0e\u548c\u8fdb\u53e3\u7a0e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51fa\u53e3\u7a0e\u662f\u6307\u653f\u5e9c\u4e3a\u4e86\u4fdd\u62a4\u8d44\u6e90\u6216\u786e\u4fdd\u7cae\u98df\u5b89\u5168\u800c\u9650\u5236\u51fa\u53e3\u7684\u5546\u54c1\u5f81\u6536\u7684\u7a0e\u6b3e\u3002\u4f8b\u5982\uff0c\u539f\u6750\u6599\u77ff\u4ea7\u6216\u67d0\u4e9b\u6218\u7565\u6027\u519c\u4ea7\u54c1\u901a\u5e38\u9700\u8981\u7f34\u7eb3\u51fa\u53e3\u7a0e\uff0c\u4ee5\u4fbf\u4f18\u5148\u5728\u56fd\u5185\u8fdb\u884c\u8fdb\u4e00\u6b65\u52a0\u5de5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76f8\u53cd\uff0c\u8fdb\u53e3\u7a0e\u662f\u6307\u5728\u5546\u54c1\u4ece\u5916\u56fd\u8fdb\u53e3\u5230\u8d8a\u5357\u7684\u8fc7\u7a0b\u4e2d\u5f81\u6536\u7684\u7a0e\u6b3e\u3002\u6839\u636e\u300a\u51fa\u53e3\u7a0e\u6cd5\u300b\uff0c, <\/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;\">\u8fdb\u53e3\u7a0e\u6cd5\u7b2c107\/2016\/QH13\u53f7<\/span><\/a><span style=\"font-weight: 400;\">, \u8fd9\u662f\u4e00\u79cd\u95f4\u63a5\u7a0e\uff0c\u610f\u5473\u7740\u6700\u7ec8\u6d88\u8d39\u8005\u4f1a\u901a\u8fc7\u5546\u54c1\u7684\u5e02\u573a\u4ef7\u683c\u5b9e\u9645\u652f\u4ed8\u7a0e\u6b3e\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5e02\u573a\u7ecf\u6d4e\u4e2d\u8fdb\u51fa\u53e3\u7a0e\u7684\u76ee\u7684\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f81\u6536\u8fd9\u4e9b\u7a0e\u6b3e\u5e76\u975e\u4ec5\u4ec5\u662f\u4e3a\u4e86\u5145\u5b9e\u8d22\u653f\u9884\u7b97\u3002\u5bf9\u4e8e\u50cf\u8d8a\u5357\u8fd9\u6837\u6b63\u5728\u7ecf\u5386\u5feb\u901f\u8f6c\u578b\u7684\u7ecf\u6d4e\u4f53\u800c\u8a00\uff0c\u8fdb\u51fa\u53e3\u7a0e\u5177\u6709\u9ad8\u5ea6\u6218\u7565\u610f\u4e49\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u5173\u7a0e\u901a\u8fc7\u5bf9\u672c\u56fd\u5df2\u5177\u5907\u5145\u8db3\u4f9b\u5e94\u80fd\u529b\u7684\u5546\u54c1\u5f81\u6536\u9ad8\u989d\u8fdb\u53e3\u7a0e\uff0c\u6709\u52a9\u4e8e\u4fdd\u62a4\u56fd\u5185\u751f\u4ea7\u3002\u5176\u6b21\uff0c\u5173\u7a0e\u4e5f\u662f\u63a7\u5236\u8d38\u6613\u5e73\u8861\u3001\u9650\u5236\u8fdb\u53e3\u987a\u5dee\u7684\u5de5\u5177\u3002\u901a\u8fc7\u81ea\u7531\u8d38\u6613\u534f\u5b9a\u4e0b\u7684\u5173\u7a0e\u51cf\u8ba9\uff0c\u8d8a\u5357\u5c55\u73b0\u4e86\u5176\u5f00\u653e\u5e02\u573a\u4ee5\u6362\u53d6\u5168\u7403\u51fa\u53e3\u673a\u9047\u7684\u610f\u613f\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5e94\u7f34\u7eb3\u8fdb\u51fa\u53e3\u7a0e\u7684\u4e3b\u4f53\u53ca\u9002\u7528\u8303\u56f4<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u300a\u8fdb\u51fa\u53e3\u7a0e\u6cd5\u300b\u7b2c\u4e8c\u6761\u89c4\u5b9a\uff0c\u8be5\u7a0e\u7684\u9002\u7528\u8303\u56f4\u975e\u5e38\u5e7f\u6cdb\uff0c\u51e0\u4e4e\u6db5\u76d6\u6240\u6709\u8de8\u5883\u8d27\u7269\u6d41\u901a\u6d3b\u52a8\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7ecf\u7531\u8d8a\u5357\u8fb9\u5883\u53e3\u5cb8\u8fdb\u51fa\u53e3\u7684\u8d27\u7269\u662f\u6700\u5e38\u89c1\u7684\u8d27\u7269\u7c7b\u578b\u3002\u8fd9\u6db5\u76d6\u4e86\u6240\u6709\u8fd0\u8f93\u65b9\u5f0f\uff0c\u4ece\u516c\u8def\u548c\u6d77\u8fd0\u5230\u56fd\u9645\u7a7a\u8fd0\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5176\u6b21\u662f\u56fd\u5185\u5e02\u573a\u51fa\u53e3\u5230\u81ea\u7531\u8d38\u6613\u533a\uff08\u4f8b\u5982\u51fa\u53e3\u52a0\u5de5\u533a\u3001\u4fdd\u7a0e\u4ed3\u5e93\uff09\u4ee5\u53ca\u81ea\u7531\u8d38\u6613\u533a\u51fa\u53e3\u7684\u8d27\u7269\u3002\u6700\u540e\uff0c\u8fd8\u6709\u73b0\u573a\u8fdb\u51fa\u53e3\u7684\u8d27\u7269\uff0c\u5373\u4f7f\u8d27\u7269\u4ecd\u5728\u8d8a\u5357\u5883\u5185\uff0c\u4e5f\u9700\u8981\u6781\u5176\u4e25\u683c\u7684\u7a0e\u6536\u548c\u6d77\u5173\u7533\u62a5\u7a0b\u5e8f\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4e0d\u9002\u7528\u8fdb\u51fa\u53e3\u7a0e\u7684\u6848\u4ef6<\/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\">\u4e0d\u9002\u7528\u8fdb\u51fa\u53e3\u7a0e\u7684\u6848\u4ef6<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4fc3\u8fdb\u56fd\u9645\u8d38\u6613\uff0c\u6cd5\u5f8b\u89c4\u5b9a\u4e86\u4e00\u4e9b\u514d\u7a0e\u7684\u4f8b\u5916\u60c5\u51b5\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9014\u7ecf\u8d8a\u5357\u5883\u5185\u7684\u8fc7\u5883\u3001\u8f6c\u8fd0\u6216\u8f6c\u8fd0\u8d27\u7269\u65e0\u9700\u7f34\u7eb3\u8d8a\u5357\u56fd\u5185\u7a0e\u6b3e\u3002\u540c\u6837\uff0c\u4e3a\u4fc3\u8fdb\u793e\u533a\u652f\u6301\u6d3b\u52a8\uff0c\u4eba\u9053\u4e3b\u4e49\u63f4\u52a9\u7269\u8d44\u6216\u4e0d\u53ef\u9000\u8fd8\u7684\u63f4\u52a9\u7269\u8d44\u4e5f\u5b8c\u5168\u514d\u7a0e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u51fa\u53e3\u65f6\u7528\u4e8e\u5411\u56fd\u5bb6\u7f34\u7eb3\u8d44\u6e90\u7a0e\u7684\u77f3\u6cb9\u548c\u5929\u7136\u6c14\u90e8\u5206\u4e5f\u514d\u5f81\u51fa\u53e3\u7a0e\u3002\u8fd9\u9879\u89c4\u5b9a\u6709\u52a9\u4e8e\u907f\u514d\u5728\u5f00\u91c7\u548c\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u5bf9\u91cd\u8981\u7684\u56fd\u5bb6\u8d44\u6e90\u91cd\u590d\u5f81\u7a0e\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u8c01\u8d1f\u8d23\u7f34\u7eb3\u8fdb\u51fa\u53e3\u7a0e\uff1f<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e2016\u5e74\u7a0e\u6cd5\u7b2c3\u6761\u7684\u5b9a\u4e49\uff0c\u7eb3\u7a0e\u4eba\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u51fa\u53e3\u548c\u8fdb\u53e3\u5546\u54c1\u7684\u4f01\u4e1a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u8fdb\u51fa\u53e3\u4e1a\u52a1\u7684\u673a\u6784\u4e3b\u8981\u5bf9\u6d77\u5173\u5f53\u5c40\u8d1f\u8d23\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u5165\u5883\u65c5\u5ba2\u643a\u5e26\u7684\u7269\u54c1\u8d85\u8fc7\u4e86\u514d\u7a0e\u884c\u674e\u9650\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6388\u6743\u7684\u62a5\u5173\u4ee3\u7406\u6216\u5feb\u9012\u516c\u53f8\u53ef\u4ee5\u4ee3\u8868\u60a8\u63d0\u4ea4\u6587\u4ef6\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u63d0\u4f9b\u62c5\u4fdd\u7684\u4fe1\u8d37\u673a\u6784\u4e5f\u9700\u5728\u4f01\u4e1a\u903e\u671f\u7f34\u7a0e\u65f6\u627f\u62c5\u4ee3\u7f34\u7a0e\u6b3e\u7684\u8d23\u4efb\u3002\u8fd9\u662f\u8fdb\u51fa\u53e3\u7a0e\u52a1\u90e8\u95e8\u4e3a\u4e25\u683c\u7ba1\u63a7\u6574\u4e2a\u4f53\u7cfb\u7684\u6b20\u7a0e\u98ce\u9669\u800c\u8bbe\u7acb\u7684\u62c5\u4fdd\u673a\u5236\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u8ba1\u7b97\u8fdb\u51fa\u53e3\u7a0e\u7684\u4f9d\u636e\u548c\u65b9\u6cd5\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u8fdb\u51fa\u53e3\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5\u6709\u52a9\u4e8e\u4f01\u4e1a\u51c6\u786e\u4f30\u7b97\u6210\u672c\u5e76\u79ef\u6781\u4e3b\u52a8\u5730\u8fdb\u884c\u5408\u540c\u8c08\u5224\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u8ba1\u7b97\u8fdb\u51fa\u53e3\u7a0e\u767e\u5206\u6bd4\u7684\u516c\u5f0f\uff08%\uff09\uff1a<\/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;\">\u5e94\u7eb3\u7a0e\u989d = \u8d27\u7269\u5b9e\u9645\u6570\u91cf \u00d7 \u5355\u4f4d\u5e94\u7a0e\u4ef7\u503c \u00d7 \u7a0e\u7387<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u4ef7\u503c\u901a\u5e38\u4e3aCIF\u4ef7\u683c\uff08\u8fdb\u53e3\u6e2f\u4ef7\u683c\uff09\u6216FOB\u4ef7\u683c\uff08\u51fa\u53e3\u6e2f\u4ef7\u683c\uff09\u3002\u7edd\u5bf9\u7a0e\u7387\u8ba1\u7b97\u516c\u5f0f\u4e3a\uff1a\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;\">\u5e94\u7f34\u7a0e\u989d = \u8d27\u7269\u5b9e\u9645\u6570\u91cf \u00d7 \u5355\u4f4d\u7edd\u5bf9\u7a0e\u7387<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7edd\u5bf9\u503c\u6cd5\u5e38\u7528\u4e8e\u4e8c\u624b\u8f66\u6216\u654f\u611f\u7269\u54c1\u7684\u4f30\u4ef7\uff0c\u4ee5\u9632\u6b62\u4f30\u4ef7\u6b3a\u8bc8\u3002\u5bf9\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u800c\u8a00\uff0c\u5e94\u7528\u6b63\u786e\u7684\u516c\u5f0f\u662f\u4f18\u5316\u8d22\u52a1\u7ba1\u7406\u7684\u7b2c\u4e00\u6b65\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u8fdb\u53e3\u7a0e\u7387\u6709\u54ea\u4e9b\uff1f\u7a0e\u7387\u7684\u8be6\u7ec6\u5206\u7c7b\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f1a\u8ba1\u5e08\u7ecf\u5e38\u60f3\u77e5\u9053\u4ec0\u4e48\u662f\u8fdb\u53e3\u7a0e\u7387\u3002\u8fdb\u53e3\u7a0e\u7387\u662f\u6307\u7528\u4e8e\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u7684\u6bd4\u7387\uff081 TP\/3T\uff09\u6216\u7edd\u5bf9\u91d1\u989d\u3002\u76ee\u524d\uff0c\u8d8a\u5357\u91c7\u7528\u4e09\u79cd\u4e3b\u8981\u7684\u7a0e\u7387\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f18\u60e0\u5173\u7a0e\u7a0e\u7387\u9002\u7528\u4e8e\u6765\u81ea\u4e16\u8d38\u7ec4\u7ec7\u6210\u5458\u56fd\u7684\u5546\u54c1\uff08\u6700\u60e0\u56fd\u5f85\u9047\uff09\u3002\u7279\u522b\u4f18\u60e0\u5173\u7a0e\u7a0e\u7387\u6700\u4f4e\uff0c\u6839\u636e\u81ea\u7531\u8d38\u6613\u534f\u5b9a\uff0c\u5728\u63d0\u4f9b\u6709\u6548\u539f\u4ea7\u5730\u8bc1\u4e66\uff08C\/O\uff09\u7684\u60c5\u51b5\u4e0b\u9002\u7528\u3002\u6700\u540e\uff0c\u5bf9\u4e8e\u672a\u4e0e\u8d8a\u5357\u7b7e\u8ba2\u8d38\u6613\u534f\u5b9a\u7684\u56fd\u5bb6\uff0c\u9002\u7528\u4e0e\u4f18\u60e0\u7a0e\u7387150%\u76f8\u540c\u7684\u6b63\u5e38\u5173\u7a0e\u7a0e\u7387\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u8fdb\u53e3\u5173\u7a0e\u8868\u53ca\u67e5\u8be2HS\u7f16\u7801\u7684\u91cd\u8981\u6027\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fdb\u53e3\u5173\u7a0e\u8868\u662f\u4e00\u4efd\u7cfb\u7edf\u5316\u7684\u6e05\u5355\uff0c\u5217\u51fa\u4e86\u6240\u6709\u4f7f\u7528HS\u7f16\u7801\u7684\u5546\u54c1\u53ca\u5176\u76f8\u5e94\u7684\u7a0e\u7387\u3002\u5b83\u4e3a\u6240\u6709\u62a5\u5173\u6d3b\u52a8\u63d0\u4f9b\u201c\u6307\u5bfc\u201d\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u67e5\u8be2\u5173\u7a0e\u8868\u9700\u8981\u4f01\u4e1a\u638c\u63e1HS\u7f16\u7801\u7684\u516d\u9879\u57fa\u672c\u89c4\u5219\u3002\u4e00\u4e2a8\u4f4d\u6570\u7684HS\u7f16\u7801\u54ea\u6015\u53ea\u6709\u4e00\u4e2a\u6570\u5b57\u9519\u8bef\uff0c\u90fd\u53ef\u80fd\u5bfc\u81f4\u5173\u7a0e\u7a0e\u7387\u4ece0%\u8dc3\u5347\u81f330%\u3002\u4f01\u4e1a\u9700\u8981\u53ca\u65f6\u4e86\u89e3RCEP\u6216EVFTA\u7b49\u534f\u8bae\u4e2d\u6700\u65b0\u7684\u5173\u7a0e\u51cf\u8ba9\u8868\uff0c\u4ee5\u786e\u4fdd\u4fe1\u606f\u7684\u51c6\u786e\u6027\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u8fdb\u51fa\u53e3\u7a0e\u7684\u8ba1\u7b97\u65f6\u95f4\u548c\u7f34\u7eb3\u671f\u9650\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u6b3e\u8ba1\u7b97\u65e5\u671f\u4ee5\u6d77\u5173\u7533\u62a5\u767b\u8bb0\u65e5\u671f\u4e3a\u51c6\u3002\u6b64\u65e5\u671f\u4e4b\u540e\u7a0e\u6536\u653f\u7b56\u6216\u6c47\u7387\u7684\u4efb\u4f55\u53d8\u5316\u90fd\u4e0d\u4f1a\u6539\u53d8\u5df2\u786e\u5b9a\u7684\u7a0e\u989d\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u7f34\u7a0e\u671f\u9650\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u6e05\u5173\u524d\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u9664\u975e\u6709\u94f6\u884c\u62c5\u4fdd\uff08\u62c5\u4fdd\u671f\u9650\u6700\u591a\u53ef\u5ef6\u957f30\u5929\uff09\u3002\u903e\u671f\u4ed8\u6b3e\u5c06\u4ea7\u751f\u6bcf\u65e50.03%\u7684\u6ede\u7eb3\u91d1\uff0c\u5e76\u5bfc\u81f4\u4f01\u4e1a\u88ab\u5217\u5165\u9ad8\u98ce\u9669\u4f01\u4e1a\u201c\u9ed1\u540d\u5355\u201d\uff0c\u4ece\u800c\u5f71\u54cd\u5176\u672a\u6765\u7684\u8fdb\u53e3\u4e1a\u52a1\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u8fdb\u51fa\u53e3\u7a0e\u6536\u53ca\u5b9e\u7528\u89e3\u51b3\u65b9\u6848\u6848\u4f8b\u7814\u7a76\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u4e00\u4e9b\u5173\u4e8e\u8fdb\u51fa\u53e3\u7a0e\u7684\u5178\u578b\u6848\u4f8b\u7814\u7a76\u95ee\u9898\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u60c5\u51b5 1\uff1a\u7528\u4e8e\u51fa\u53e3\u751f\u4ea7\u7684\u8fdb\u53e3\u8d27\u7269\u56e0\u706b\u707e\u800c\u635f\u6bc1\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5982\u6301\u6709\u4e3b\u7ba1\u673a\u5173\u51fa\u5177\u7684\u786e\u8ba4\u6587\u4ef6\u4e14\u8be5\u6587\u4ef6\u88ab\u6d77\u5173\u63a5\u53d7\uff0c\u5219\u53ef\u514d\u7f34\u7a0e\u6b3e\u3002\u5982\u65e0\u6cd5\u63d0\u4f9b\u5ba2\u89c2\u7406\u7531\uff0c\u4f01\u4e1a\u4ecd\u9700\u8865\u7f34\u7a0e\u6b3e\u5e76\u7f34\u7eb3\u7f5a\u6b3e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u60c5\u51b5 2\uff1a\u8fdb\u53e3\u673a\u68b0\u8bbe\u5907\uff0c\u4e3a\u6295\u8d44\u6fc0\u52b1\u9879\u76ee\u521b\u9020\u56fa\u5b9a\u8d44\u4ea7\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u8be5\u4f01\u4e1a\u53ef\u514d\u7f34\u8fdb\u53e3\u7a0e\u3002\u4f46\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u4e3a\u4e86\u4eab\u53d7\u6b64\u9879\u4f18\u60e0\uff0c\u5fc5\u987b\u5728\u9996\u6b21\u8fdb\u53e3\u8d27\u7269\u524d\u767b\u8bb0\u514d\u7a0e\u5546\u54c1\u6e05\u5355\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6bd4\u8f83\u5e38\u7528\u7684\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8fdb\u51fa\u53e3\u6d3b\u52a8\u4e2d\uff0c\u6b63\u786e\u786e\u5b9a\u7a0e\u8d1f\u8ba1\u7b97\u65b9\u6cd5\u5bf9\u4e8e\u4f01\u4e1a\u51c6\u786e\u8ba1\u7b97\u8d22\u52a1\u4e49\u52a1\u548c\u4f18\u5316\u6210\u672c\u81f3\u5173\u91cd\u8981\u3002\u76ee\u524d\uff0c\u5e38\u89c1\u7684\u7a0e\u8d1f\u8ba1\u7b97\u65b9\u6cd5\u6709\u4e09\u79cd\uff1a\u6309\u8d27\u7269\u4ef7\u503c\u767e\u5206\u6bd4\u8ba1\u7b97\u3001\u6309\u6570\u91cf\u8ba1\u7b97\u7684\u7edd\u5bf9\u7a0e\u4ee5\u53ca\u7ed3\u5408\u4e24\u79cd\u65b9\u6cd5\u7684\u6df7\u5408\u7a0e\u3002\u6bcf\u79cd\u65b9\u6cd5\u90fd\u6709\u5176\u7279\u70b9\u548c\u9002\u7528\u8303\u56f4\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u8d27\u7269\u7684\u6027\u8d28\u3002\u4e0b\u8868\u5c06\u5e2e\u52a9\u60a8\u6e05\u6670\u5730\u6bd4\u8f83\u8fd9\u4e9b\u65b9\u6cd5\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5e38\u7528\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5\u5bf9\u6bd4\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7279\u5f81<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5982\u4f55\u8ba1\u7b97\u8fdb\u53e3\u7a0e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9002\u7528\u5bf9\u8c61<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u6bd4\u4f8b %<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u5546\u54c1\u7684\u4ef7\u503c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ef7\u503c x \u7a0e\u7387 (%)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u5e38\u89c1\u7684\u7269\u54c1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7edd\u5bf9\u7a0e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bcf\u5355\u4f4d\u56fa\u5b9a\u91d1\u989d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6570\u91cf x \u7a0e\u7387<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e8c\u624b\u8f66\u3001\u7279\u79cd\u5546\u54c1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6df7\u5408\u7a0e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ed3\u5408\u8fd9\u4e24\u79cd\u65b9\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uff08\u4ef7\u503c x %\uff09+\uff08\u6570\u91cf x \u7b49\u7ea7\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709\u4e9b\u7269\u54c1\u9700\u8981\u4e25\u683c\u7ba1\u63a7\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u4e13\u5bb6\u89c2\u70b9\uff1a\u57fa\u4e8e30\u5e74\u7ecf\u9a8c\u7684\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a\u6700\u5e38\u72af\u7684\u9519\u8bef\u662f\u758f\u5ffd\u6e05\u5173\u540e\u7684\u8bb0\u5f55\u4fdd\u5b58\u5de5\u4f5c\u3002\u8bb8\u591a\u4f01\u4e1a\u4e3b\u8ba4\u4e3a\u7f34\u7eb3\u7a0e\u6b3e\u5c31\u4e07\u4e8b\u5927\u5409\u4e86\u3002\u4f46\u5b9e\u9645\u4e0a\uff0c\u6d77\u5173\u5f53\u5c40\u6709\u6743\u5bf9\u6e05\u5173\u540e\u7684\u8d27\u7269\u8fdb\u884c\u957f\u8fbe\u4e94\u5e74\u7684\u5ba1\u8ba1\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u672a\u80fd\u4fdd\u5b58\u5145\u5206\u7684\u8bc1\u660e\u539f\u4ea7\u5730\u6216\u4ed8\u6b3e\u7684\u6587\u4ef6\uff0c\u5219\u53ef\u80fd\u4e0d\u9002\u75280%\u4f18\u60e0\u7a0e\u7387\uff0c\u5e76\u6309\u6b63\u5e38\u7a0e\u7387\u52a0\u6536\u6ede\u7eb3\u91d1\u3002\u56e0\u6b64\uff0c\u52a1\u5fc5\u4ece\u4e00\u5f00\u59cb\u5c31\u5efa\u7acb\u6570\u5b57\u5316\u8bb0\u5f55\u4fdd\u5b58\u6d41\u7a0b\u3002\u6240\u6709\u5173\u4e8e\u4ef7\u683c\u548c\u8fd0\u8f93\u5408\u540c\u7684\u7535\u5b50\u90ae\u4ef6\u5f80\u6765\u90fd\u5fc5\u987b\u59a5\u5584\u4fdd\u5b58\uff0c\u4f5c\u4e3a\u65e5\u540e\u7a0e\u52a1\u8bc4\u4f30\u7684\u8bc1\u636e\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5168\u7403\u5316\u65f6\u4ee3\uff0c\u8fdb\u51fa\u53e3\u7a0e\u662f\u4f01\u4e1a\u751f\u5b58\u7684\u6218\u7565\u8981\u52a1\u3002\u4e86\u89e3\u8fdb\u51fa\u53e3\u7a0e\u7684\u6b63\u786e\u8ba1\u7b97\u65b9\u6cd5\u3001\u638c\u63e1\u8fdb\u53e3\u7a0e\u7a0e\u7387\u8868\u5e76\u53ca\u65f6\u4e86\u89e3\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u5c06\u201c\u7a0e\u6536\u6210\u672c\u201d\u8f6c\u5316\u4e3a\u201c\u6210\u672c\u4f18\u52bf\u201d\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728HS\u7f16\u7801\u5206\u7c7b\u6216\u5904\u7406\u590d\u6742\u7684\u9000\u7a0e\u7533\u8bf7\u65b9\u9762\u9047\u5230\u56f0\u96be\uff0c\u8bf7\u8ba9MAN \u2013 Master Accountant Network\u4e3a\u60a8\u63d0\u4f9b\u5e2e\u52a9\u3002\u6211\u4eec\u62e5\u670930\u5e74\u7684\u7ecf\u9a8c\uff0c\u662f\u60a8\u503c\u5f97\u4fe1\u8d56\u7684\u5408\u4f5c\u4f19\u4f34\uff0c\u901a\u8fc7\u4ee5\u4e0b\u670d\u52a1\u4fdd\u62a4\u60a8\u4f01\u4e1a\u7684\u5408\u6cd5\u58f0\u8a89\uff1a\u5ba1\u8ba1\u3001, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1<\/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;\">\u7a0e\u52a1\u54a8\u8be2<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u6df1\u5165\u7684\u7a0e\u52a1\u7ed3\u7b97<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \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;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5173\u4e8e\u8fdb\u51fa\u53e3\u7a0e\u7684\u5e38\u89c1\u95ee\u9898\u5feb\u901f\u89e3\u7b54\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>\u54ea\u91cc\u53ef\u4ee5\u627e\u5230\u6700\u51c6\u786e\u7684\u8fdb\u53e3\u5173\u7a0e\u8868\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u60a8\u5e94\u8be5\u8bbf\u95ee\u6d77\u5173\u603b\u7f72\u6216\u8d22\u653f\u90e8\u7684\u5b98\u65b9\u7f51\u7ad9\u3002\u907f\u514d\u4f7f\u7528\u6765\u81ea\u672a\u77e5\u6765\u6e90\u3001\u5728\u4e92\u8054\u7f51\u4e0a\u6d41\u4f20\u7684\u6587\u4ef6\u3002.                    <\/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>\u4e3a\u4ec0\u4e48\u6301\u6709\u539f\u4ea7\u5730\u8bc1\u4e66 E \u8868\u683c\u7684\u5546\u54c1\u4ecd\u7136\u65e0\u6cd5\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u5f85\u9047\uff1f <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8fd9\u53ef\u80fd\u662f\u7531\u4e8e\u5f62\u5f0f\u9519\u8bef\uff08\u4f8b\u5982\u5370\u7ae0\u6216\u7b7e\u540d\u9519\u8bef\uff09\u6216\u4e0e\u539f\u4ea7\u5730\u6807\u51c6\u548c\u8fd0\u8f93\u8def\u7ebf\u65e0\u5173\u7684\u5185\u5bb9\u9519\u8bef\u9020\u6210\u7684\u3002.                    <\/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>\u4ef7\u503c 500 \u4e07\u8d8a\u5357\u76fe\u7684\u793c\u54c1\uff0c\u5176\u8fdb\u51fa\u53e3\u7a0e\u5982\u4f55\u8ba1\u7b97\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u9996\u7b14200\u4e07\u8d8a\u5357\u76fe\u7684\u8fdb\u53e3\u6b3e\u9879\u514d\u5f81\u8fdb\u53e3\u7a0e\u3002\u5269\u4f59\u7684300\u4e07\u8d8a\u5357\u76fe\u5c06\u6309\u5546\u54c1\u8fdb\u53e3\u7a0e\u548c\u589e\u503c\u7a0e\u7f34\u7eb3\u3002.                    <\/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>\u4f01\u4e1a\u53ef\u4ee5\u5ef6\u671f\u7f34\u7eb3\u7a0e\u6b3e\u5417\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u76ee\u524d\uff0c\u6b63\u5e38\u7684\u7a0e\u6536\u5ef6\u671f\u5236\u5ea6\u5df2\u4e0d\u590d\u5b58\u5728\uff0c\u9664\u975e\u6709\u94f6\u884c\u62c5\u4fdd\uff0c\u6216\u8005\u7531\u4e8e\u81ea\u7136\u707e\u5bb3\u6216\u706b\u707e\u800c\u83b7\u5f97\u5ef6\u671f\u3002.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            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