{"id":1717,"date":"2025-05-21T15:42:36","date_gmt":"2025-05-21T08:42:36","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1717"},"modified":"2026-03-26T11:10:03","modified_gmt":"2026-03-26T04:10:03","slug":"thue-nhap-khau","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thue-nhap-khau\/","title":{"rendered":"\u8fdb\u53e3\u7a0e"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t trong nh\u1eefng r\u00e0o c\u1ea3n k\u1ef9 thu\u1eadt v\u00e0 c\u00f4ng c\u1ee5 \u0111i\u1ec1u ti\u1ebft kinh t\u1ebf quan tr\u1ecdng nh\u1ea5t c\u1ee7a m\u1ecdi qu\u1ed1c gia trong ti\u1ebfn tr\u00ecnh h\u1ed9i nh\u1eadp th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ed1i \u01b0u h\u00f3a gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1 t\u1eeb c\u01a1 quan H\u1ea3i quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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 nh\u01b0 CPTPP, EVFTA hay RCEP \u0111ang \u0111i v\u00e0o giai \u0111o\u1ea1n c\u1eaft gi\u1ea3m thu\u1ebf s\u00e2u r\u1ed9ng, hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec v\u00e0 c\u00e1ch v\u1eadn d\u1ee5ng bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t tr\u1edf n\u00ean c\u1ea5p thi\u1ebft h\u01a1n bao gi\u1edd h\u1ebft. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 t\u1eeb \u0111\u1ecbnh ngh\u0129a, c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf chi ti\u1ebft \u0111\u1ebfn nh\u1eefng nh\u1eadn \u0111\u1ecbnh chuy\u00ean s\u00e2u t\u1eeb g\u00f3c \u0111\u1ed9 ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf nh\u1eadp kh\u1ea9u<\/b><span style=\"font-weight: 400;\"> l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu \u0111\u00e1nh v\u00e0o h\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi ho\u1eb7c t\u1eeb khu phi thu\u1ebf quan v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> T\u0103ng thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, b\u1ea3o h\u1ed9 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc v\u00e0 \u0111i\u1ec1u ti\u1ebft c\u00e1n c\u00e2n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> L\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh.<\/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 nh\u1eadp kh\u1ea9u m\u1edbi nh\u1ea5t<\/b><\/h2>\n<figure id=\"attachment_5349\" aria-describedby=\"caption-attachment-5349\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5349\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-cac-van-ban-phap-luat-ve-Thue-nhap-khau-moi-nhat.jpg\" alt=\"T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 Thu\u1ebf nh\u1eadp kh\u1ea9u m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-cac-van-ban-phap-luat-ve-Thue-nhap-khau-moi-nhat.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-cac-van-ban-phap-luat-ve-Thue-nhap-khau-moi-nhat-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-cac-van-ban-phap-luat-ve-Thue-nhap-khau-moi-nhat-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-cac-van-ban-phap-luat-ve-Thue-nhap-khau-moi-nhat-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-cac-van-ban-phap-luat-ve-Thue-nhap-khau-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5349\" class=\"wp-caption-text\">T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 Thu\u1ebf nh\u1eadp kh\u1ea9u m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u1ea3n tr\u1ecb t\u1ed1t r\u1ee7i ro, doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ecbnh k\u1ef3 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, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 107\/2016\/QH13:<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n g\u1ed1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, c\u0103n c\u1ee9 v\u00e0 th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf XNK (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 18\/2021\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 38\/2015\/TT-BTC &amp; Th\u00f4ng t\u01b0 39\/2018\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra gi\u00e1m s\u00e1t v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t:<\/b><span style=\"font-weight: 400;\"> Th\u01b0\u1eddng ban h\u00e0nh theo t\u1eebng giai \u0111o\u1ea1n (v\u00ed d\u1ee5 giai \u0111o\u1ea1n 2022-2027 cho c\u00e1c FTA).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>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<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u hi\u1ec7n h\u00e0nh (<\/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;\">Lu\u1eadt s\u1ed1 107\/2016\/QH13<\/span><\/a><span style=\"font-weight: 400;\">), thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a t\u1eeb th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc \u0111\u01b0a v\u00e0o khu phi thu\u1ebf quan v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t b\u1ea3n ch\u1ea5t, \u0111\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u) kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf cu\u1ed1i c\u00f9ng m\u00e0 s\u1ebd chuy\u1ec3n chi ph\u00ed n\u00e0y v\u00e0o gi\u00e1 b\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng trong n\u01b0\u1edbc. Do \u0111\u00f3, m\u1ee9c thu\u1ebf nh\u1eadp kh\u1ea9u cao hay th\u1ea5p \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn n\u0103ng l\u1ef1c c\u1ea1nh tranh c\u1ee7a h\u00e0ng h\u00f3a ngo\u1ea1i so v\u1edbi h\u00e0ng n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ea1i Vi\u1ec7t Nam:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh c\u01b0\u1ee1ng b\u00e1ch:<\/b><span style=\"font-weight: 400;\"> L\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi ch\u1ee7 th\u1ec3 tham gia ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh kh\u00f4ng ho\u00e0n tr\u1ea3 tr\u1ef1c ti\u1ebfp:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n thu\u1ebf n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc nh\u1eb1m ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch chung c\u1ee7a x\u00e3 h\u1ed9i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u1eafn li\u1ec1n v\u1edbi l\u00e3nh th\u1ed5:<\/b><span style=\"font-weight: 400;\"> Thu\u1ebf ph\u00e1t sinh ngay khi h\u00e0ng h\u00f3a v\u01b0\u1ee3t qua bi\u00ean gi\u1edbi kinh t\u1ebf c\u1ee7a qu\u1ed1c gia.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh<\/b><\/h2>\n<figure id=\"attachment_5346\" aria-describedby=\"caption-attachment-5346\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5346\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bieu-thue-nhap-khau-va-cac-loai-thue-suat-hien-hanh.jpg\" alt=\"Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bieu-thue-nhap-khau-va-cac-loai-thue-suat-hien-hanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bieu-thue-nhap-khau-va-cac-loai-thue-suat-hien-hanh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bieu-thue-nhap-khau-va-cac-loai-thue-suat-hien-hanh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bieu-thue-nhap-khau-va-cac-loai-thue-suat-hien-hanh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bieu-thue-nhap-khau-va-cac-loai-thue-suat-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5346\" class=\"wp-caption-text\">Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0ng n\u0103m, Ch\u00ednh ph\u1ee7 ban h\u00e0nh bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i thu\u1ebf su\u1ea5t l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i (MFN)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb qu\u1ed1c gia, nh\u00f3m qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 th\u1ef1c hi\u1ec7n \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c (Most Favored Nation &#8211; MFN) trong quan h\u1ec7 th\u01b0\u01a1ng m\u1ea1i v\u1edbi Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t (FTA)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb c\u00e1c qu\u1ed1c gia \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do v\u1edbi Vi\u1ec7t Nam (nh\u01b0 ASEAN, H\u00e0n Qu\u1ed1c, Nh\u1eadt B\u1ea3n, EU&#8230;). \u0110\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf n\u00e0y, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 Ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 (C\/O) h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean. M\u1ee9c thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng b\u1eb1ng 150% m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u chi ti\u1ebft cho doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7n nay, ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh 03 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u ch\u00ednh. T\u00f9y thu\u1ed9c v\u00e0o danh m\u1ee5c h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan m\u00e0 doanh nghi\u1ec7p s\u1ebd \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t, chi\u1ebfm h\u01a1n 90% c\u00e1c t\u1edd khai h\u1ea3i quan hi\u1ec7n nay.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u:<\/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;\">Thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p = S\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u x Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a x Thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u (%)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 l\u01b0\u1ee3ng:<\/b><span style=\"font-weight: 400;\"> C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m h\u00f3a ho\u1eb7c gi\u00e1m \u0111\u1ecbnh c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Th\u01b0\u1eddng l\u00e0 tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh Tr\u1ecb gi\u00e1 h\u1ea3i quan (GATT).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf su\u1ea5t:<\/b><span style=\"font-weight: 400;\"> Tra c\u1ee9u theo m\u00e3 HS Code trong bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo ph\u01b0\u01a1ng ph\u00e1p tuy\u1ec7t \u0111\u1ed1i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng \u0111\u1eb7c th\u00f9 nh\u01b0 xe \u00f4 t\u00f4 \u0111\u00e3 qua s\u1eed d\u1ee5ng, linh ki\u1ec7n m\u00e1y m\u00f3c c\u0169. <\/span><b>C\u00f4ng th\u1ee9c:<\/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;\">Thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p = S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u x M\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y l\u00e0 s\u1ef1 k\u1ebft h\u1ee3p c\u1ee7a c\u1ea3 hai c\u00e1ch tr\u00ean, th\u01b0\u1eddng \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a m\u00e0 Nh\u00e0 n\u01b0\u1edbc mu\u1ed1n ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd c\u1ea3 v\u1ec1 gi\u00e1 v\u00e0 l\u01b0\u1ee3ng. <\/span><b>C\u00f4ng th\u1ee9c:<\/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;\">Thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p = S\u1ed1 thu\u1ebf t\u00ednh theo t\u1ef7 l\u1ec7 % + S\u1ed1 thu\u1ebf t\u00ednh theo m\u1ee9c tuy\u1ec7t \u0111\u1ed1i<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u: FOB v\u00e0 CIF<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn c\u1ee7a k\u1ebf to\u00e1n l\u00e0 x\u00e1c \u0111\u1ecbnh sai gi\u00e1 tr\u1ecb \u0111\u1ec3 t\u00ednh thu\u1ebf. C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 c\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo gi\u00e1 CIF v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo gi\u00e1 FOB.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo gi\u00e1 CIF (Cost, Insurance, Freight)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 CIF bao g\u1ed3m: Gi\u00e1 h\u00e0ng h\u00f3a + Ph\u00ed b\u1ea3o hi\u1ec3m + C\u01b0\u1edbc ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf. Theo quy \u0111\u1ecbnh c\u1ee7a H\u1ea3i quan Vi\u1ec7t Nam, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean. Do \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p mua h\u00e0ng theo gi\u00e1 CIF, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf ch\u00ednh l\u00e0 gi\u00e1 tr\u00ean h\u1ee3p \u0111\u1ed3ng (n\u1ebfu \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00f4ng th\u1ee9c tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf (CIF):<\/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;\">Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf = Gi\u00e1 CIF x T\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo gi\u00e1 FOB (Free on Board)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 FOB ch\u1ec9 bao g\u1ed3m gi\u00e1 h\u00e0ng h\u00f3a x\u1ebfp l\u00ean t\u00e0u t\u1ea1i c\u1ea3ng xu\u1ea5t. \u0110\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i c\u1ed9ng th\u00eam c\u00e1c chi ph\u00ed v\u1eadn t\u1ea3i v\u00e0 b\u1ea3o hi\u1ec3m \u0111\u1ec3 \u0111\u01b0a v\u1ec1 gi\u00e1 CIF.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00f4ng th\u1ee9c chuy\u1ec3n \u0111\u1ed5i:<\/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;\">Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf = (Gi\u00e1 FOB + C\u01b0\u1edbc v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf + Ph\u00ed b\u1ea3o hi\u1ec3m qu\u1ed1c t\u1ebf) x T\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh c\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u tr\u00ean t\u1edd khai h\u1ea3i quan<\/b><\/h2>\n<figure id=\"attachment_5347\" aria-describedby=\"caption-attachment-5347\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5347\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-xac-dinh-cach-tinh-thue-nhap-khau-tren-to-khai-hai-quan.jpg\" alt=\"Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh c\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u tr\u00ean t\u1edd khai h\u1ea3i quan\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-xac-dinh-cach-tinh-thue-nhap-khau-tren-to-khai-hai-quan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-xac-dinh-cach-tinh-thue-nhap-khau-tren-to-khai-hai-quan-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-xac-dinh-cach-tinh-thue-nhap-khau-tren-to-khai-hai-quan-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-xac-dinh-cach-tinh-thue-nhap-khau-tren-to-khai-hai-quan-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-xac-dinh-cach-tinh-thue-nhap-khau-tren-to-khai-hai-quan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5347\" class=\"wp-caption-text\">Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh c\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u tr\u00ean t\u1edd khai h\u1ea3i quan<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n khai b\u00e1o tr\u00ean h\u1ec7 th\u1ed1ng VNACCS\/VCIS, k\u1ebf to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh m\u00e3 HS (HS Code):<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t. M\u1ed9t m\u00e3 HS sai s\u1ebd d\u1eabn \u0111\u1ebfn thu\u1ebf su\u1ea5t sai v\u00e0 r\u1ee7i ro b\u1ecb ph\u1ea1t do gian l\u1eadn thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m gi\u00e1 mua b\u00e1n v\u00e0 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng (nh\u01b0 ph\u00ed b\u1ea3n quy\u1ec1n, ph\u00ed \u0111\u00f3ng g\u00f3i) ho\u1eb7c c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 v\u00e0o ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu c\u00f3 C\/O, c\u1ea7n nh\u1eadp m\u00e3 bi\u1ec3u thu\u1ebf \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t t\u01b0\u01a1ng \u1ee9ng (v\u00ed d\u1ee5: B01 cho thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i, B05 cho EVFTA).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Case Study th\u1ef1c t\u1ebf: T\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u cho m\u00e1y m\u00f3c thi\u1ebft b\u1ecb<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty A nh\u1eadp kh\u1ea9u 10 chi\u1ebfc m\u00e1y in c\u00f4ng nghi\u1ec7p t\u1eeb \u0110\u1ee9c.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 FOB t\u1ea1i c\u1ea3ng Hamburg: 20,000 USD\/chi\u1ebfc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01b0\u1edbc v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf (F): 2,000 USD\/l\u00f4 h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed b\u1ea3o hi\u1ec3m (I): 500 USD\/l\u00f4 h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i (MFN): 10%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng c\u00f3 C\/O Form EUR.1 (h\u01b0\u1edfng thu\u1ebf su\u1ea5t EVFTA): 0%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u: 10%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1: 1 USD = 25,000 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf (VND):<\/b><span style=\"font-weight: 400;\"> [(20,000 x 10) + 2,000 + 500] x 25,000 = 5,062,500,000 VND.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 1 (Kh\u00f4ng c\u00f3 C\/O):<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf nh\u1eadp kh\u1ea9u = 5,062,500,000 x 10% = 506,250,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT = (5,062,500,000 + 506,250,000) x 10% = 556,875,000 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2 (C\u00f3 C\/O Form EUR.1 h\u1ee3p l\u1ec7):<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf nh\u1eadp kh\u1ea9u = 5,062,500,000 x 0% = 0 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT = (5,062,500,000 + 0) x 10% = 506,250,000 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn:<\/b><span style=\"font-weight: 400;\"> Nh\u1edd c\u00f3 C\/O, doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c h\u01a1n 500 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro ti\u1ec1m \u1ea9n v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m trong ng\u00e0nh ki\u1ec3m to\u00e1n, t\u00f4i nh\u1eadn th\u1ea5y c\u00e1c doanh nghi\u1ec7p SME th\u01b0\u1eddng m\u1eafc ph\u1ea3i 03 sai l\u1ea7m ch\u00ed t\u1eed sau \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 giao d\u1ecbch<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan H\u1ea3i quan th\u01b0\u1eddng nghi ng\u1edd c\u00e1c l\u00f4 h\u00e0ng c\u00f3 gi\u00e1 khai b\u00e1o qu\u00e1 th\u1ea5p so v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u gi\u00e1 c\u1ee7a h\u1ecd.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Kinh nghi\u1ec7m:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb s\u1eb5n &#8220;H\u1ed3 s\u01a1 tham v\u1ea5n gi\u00e1&#8221; bao g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng, b\u1ea3ng gi\u00e1 c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t v\u00e0 h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng t\u1ef1 c\u1ee7a c\u00e1c \u0111\u1ed1i t\u00e1c kh\u00e1c \u0111\u1ec3 b\u1ea3o v\u1ec7 tr\u1ecb gi\u00e1 khai b\u00e1o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a C\/O<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p \u0111inh ninh c\u00f3 C\/O l\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf. Tuy nhi\u00ean, ch\u1ec9 c\u1ea7n m\u1ed9t sai s\u00f3t nh\u1ecf v\u1ec1 t\u00ean h\u00e0ng, \u0111\u1ecba ch\u1ec9, ho\u1eb7c ti\u00eau ch\u00ed xu\u1ea5t x\u1ee9 kh\u00f4ng kh\u1edbp v\u1edbi th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t, C\/O s\u1ebd b\u1ecb b\u00e1c b\u1ecf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Kinh nghi\u1ec7m:<\/b><span style=\"font-weight: 400;\"> H\u00e3y th\u1ef1c hi\u1ec7n ki\u1ec3m tra ch\u00e9o (Double check) gi\u1eefa t\u1edd khai v\u00e0 C\/O tr\u01b0\u1edbc khi truy\u1ec1n d\u1eef li\u1ec7u. L\u01b0u \u00fd quy t\u1eafc v\u1eadn chuy\u1ec3n tr\u1ef1c ti\u1ebfp (Direct consignment) \u0111\u1ec3 kh\u00f4ng l\u00e0m m\u1ea5t hi\u1ec7u l\u1ef1c C\/O khi h\u00e0ng qu\u00e1 c\u1ea3nh qua n\u01b0\u1edbc th\u1ee9 ba.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Sai l\u1ec7ch m\u00e3 HS trong qu\u00e1 tr\u00ecnh h\u1eadu ki\u1ec3m<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra sau th\u00f4ng quan (h\u1eadu ki\u1ec3m) c\u00f3 th\u1ec3 di\u1ec5n ra trong v\u00f2ng 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan. Vi\u1ec7c \u00e1p sai m\u00e3 HS kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf m\u00e0 c\u00f2n b\u1ecb ph\u1ea1t t\u1eeb 10-20% s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Kinh nghi\u1ec7m:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng m\u1edbi, ph\u1ee9c t\u1ea1p, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c &#8220;X\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 HS&#8221; t\u1ea1i T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u1ec3 c\u00f3 v\u0103n b\u1ea3n ph\u00e1p l\u00fd b\u1ea3o v\u1ec7 m\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t b\u00e0i to\u00e1n chi ph\u00ed ph\u1ee9c t\u1ea1p \u0111\u00f2i h\u1ecfi s\u1ef1 k\u1ebft h\u1ee3p nhu\u1ea7n nhuy\u1ec5n gi\u1eefa ki\u1ebfn th\u1ee9c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n v\u00e0 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 lu\u1eadt ph\u00e1p h\u1ea3i quan. Vi\u1ec7c n\u1eafm ch\u1eafc thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec v\u00e0 c\u00e1c c\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng uy t\u00edn &#8220;Doanh nghi\u1ec7p \u01b0u ti\u00ean&#8221; trong m\u1eaft c\u01a1 quan qu\u1ea3n l\u00fd.<\/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 x\u00e1c \u0111\u1ecbnh m\u00e3 HS, t\u1ed1i \u01b0u tr\u1ecb gi\u00e1 h\u1ea3i quan hay lo ng\u1ea1i c\u00e1c \u0111\u1ee3t h\u1eadu ki\u1ec3m t\u1eeb c\u01a1 quan thu\u1ebf, h\u00e3y \u0111\u1ec3 MAN &#8211; Master Accountant Network \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p b\u1ea1n. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u00e0ng \u0111\u1ea7u trong l\u0129nh v\u1ef1c 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;\">K\u1ebf to\u00e1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\">, ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i gi\u1ea3i ph\u00e1p an to\u00e0n, hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch nh\u1ea5t cho m\u1ecdi giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi c\u1ee7a b\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i 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;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/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;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf nh\u1eadp 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>H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u phi th\u01b0\u01a1ng m\u1ea1i (qu\u00e0 t\u1eb7ng) c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. H\u00e0ng phi th\u01b0\u01a1ng m\u1ea1i v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf theo bi\u1ec3u thu\u1ebf hi\u1ec7n h\u00e0nh tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb l\u00f4 h\u00e0ng d\u01b0\u1edbi \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh (th\u01b0\u1eddng l\u00e0 d\u01b0\u1edbi 1 tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p d\u01b0\u1edbi 100.000 \u0111\u1ed3ng).                    <\/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>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 bao l\u00e2u? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u01b0u ti\u00ean ho\u1eb7c c\u00f3 b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u01b0ng s\u1ebd ph\u1ea3i ch\u1ecbu ph\u00ed b\u1ea3o l\u00e3nh.                    <\/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\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u khi h\u00e0ng \u0111\u00e3 nh\u1eadp nh\u01b0ng ph\u1ea3i t\u00e1i xu\u1ea5t kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u01b0\u1ee3c. C\u0103n c\u1ee9 \u0110i\u1ec1u 19 Lu\u1eadt Thu\u1ebf XNK, h\u00e0ng h\u00f3a \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng ph\u1ea3i t\u00e1i xu\u1ea5t tr\u1ea3 l\u1ea1i ch\u1ee7 h\u00e0ng ho\u1eb7c t\u00e1i xu\u1ea5t sang n\u01b0\u1edbc th\u1ee9 ba s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng th\u1ef1c t\u1ebf t\u00e1i xu\u1ea5t.                    <\/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 ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1 c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00e2y l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u b\u1ed5 sung. N\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 b\u1ea3o v\u1ec7 ng\u00e0nh s\u1ea3n xu\u1ea5t n\u1ed9i \u0111\u1ecba tr\u01b0\u1edbc s\u1ef1 c\u1ea1nh tranh kh\u00f4ng l\u00e0nh m\u1ea1nh t\u1eeb h\u00e0ng ngo\u1ea1i.                    <\/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 \u0111\u1ec3 tra c\u1ee9u bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u nhanh nh\u1ea5t? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m khai b\u00e1o h\u1ea3i quan (nh\u01b0 ECUS\/VNACCS) ho\u1eb7c truy c\u1eadp tr\u1ef1c ti\u1ebfp C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u1ec3 tra c\u1ee9u m\u00e3 HS v\u00e0 thu\u1ebf su\u1ea5t c\u1eadp nh\u1eadt nh\u1ea5t.                    <\/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\": \"H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u phi th\u01b0\u01a1ng m\u1ea1i (qu\u00e0 t\u1eb7ng) c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u 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. 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