![\"Ca\u0301ch](\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Cach-tinh-thue-xuat-nhap-khau-theo-gia-tri-CIF-FOB-va-cac-loai-thue-lien-quan-nam-2025.png\")
\u4ec0\u4e48\u662f\u8fdb\u53e3\u7a0e\uff1f\u8fd9\u662f\u56fd\u5bb6\u89c4\u5b9a\u7684\u95f4\u63a5\u7a0e\uff0c\u5bf9\u8d27\u7269\u5728\u8d8a\u5357\u51fa\u53e3\u6216\u8fdb\u53e3\u65f6\u5f81\u6536\u3002<\/p>\n
\u89c4\u8303\u6027\u6cd5\u5f8b\u6587\u4ef6\u5305\u62ec\uff1a<\/p>\n
- \n
- \n
\u51fa\u53e3\u7a0e\u548c\u8fdb\u53e3\u7a0e\u6cd5\u7b2c107\/2016\/QH13\u53f7<\/p>\n<\/li>\n
- \n
\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/a><\/p>\n<\/li>\n
- \n
\u5173\u4e8e\u6d77\u5173\u5f81\u7a0e\u4ef7\u503c\u7684\u7b2c39\/2015\/TT-BTC\u53f7\u901a\u77e5<\/p>\n<\/li>\n<\/ul>\n
\u8fdb\u53e3\u7a0e\u4ef7\u662fCIF\u4ef7-\u5305\u62ec\u8d27\u4ef7\u3001\u4fdd\u9669\u8d39\u548c\u8fd0\u81f3\u8d8a\u5357\u7b2c\u4e00\u4e2a\u8fdb\u53e3\u6e2f\u7684\u8fd0\u8f93\u8d39\u7528\u3002
\u51fa\u53e3\u7a0e\u8ba1\u7b97\u4ef7\u683c\u662fFOB\u4ef7\u683c\u2014\u2014\u8d27\u7269\u5728\u51fa\u53e3\u95e8\u53e3\u7684\u4ef7\u683c\uff0c\u4e0d\u5305\u62ec\u56fd\u9645\u8fd0\u8d39\u548c\u4fdd\u9669\u8d39\u3002<\/p>\n\u9664\u4e86\u51fa\u53e3\u7a0e\u548c\u8fdb\u53e3\u7a0e\u5916\uff0c\u6839\u636e\u5546\u54c1\u4e0d\u540c\uff0c\u8fd8\u53ef\u80fd\u4ea7\u751f\u5176\u4ed6\u7a0e\u79cd\uff0c\u5982\u589e\u503c\u7a0e\uff08VAT\uff09\u3001\u7279\u522b\u6d88\u8d39\u7a0e\uff08SCT\uff09\u548c\u73af\u5883\u4fdd\u62a4\u7a0e\uff08EPT\uff09\u3002<\/p>\n
\u8fdb\u53e3\u7a0e\u53ca\u968f\u9644\u7a0e\u7684\u8ba1\u7b97\u516c\u5f0f<\/h2>\n
\u8fdb\u53e3\u7a0e\u8ba1\u7b97\u516c\u5f0f\uff08CIF\uff09<\/h3>\n
\n\n
\n \n \u8fdb\u53e3\u7a0e\u989d=\u8ba1\u7a0e\u4ef7\u683c\uff08CIF\uff09\u00d7\u8fdb\u53e3\u7a0e\u7387<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\u5982\u4f55\u8ba1\u7b97\u8fdb\u53e3\u8d27\u7269\u7684\u589e\u503c\u7a0e<\/h3>\n
\n\n
\n \u589e\u503c\u7a0e=\uff08CIF+\u8fdb\u53e3\u7a0e+\u7279\u522b\u6d88\u8d39\u7a0e\uff09\u00d7\u589e\u503c\u7a0e\u7a0e\u7387<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u589e\u503c\u7a0e\u4ec5\u5f53\u8fdb\u53e3\u8d27\u7269\u6839\u636e\u589e\u503c\u7a0e\u6cd5\u5e94\u7eb3\u7a0e\u65f6\u624d\u9002\u7528\u3002\u5b9e\u8df5\u4e2d\uff0c\u5927\u591a\u6570\u8fdb\u53e3\u8d27\u7269\u5747\u9700\u7f34\u7eb3\u589e\u503c\u7a0e\u3002<\/p>\n
\u7279\u522b\u6d88\u8d39\u7a0e\u53ca\u73af\u5883\u4fdd\u62a4\u7a0e\uff08\u5982\u6709\uff09<\/h3>\n
\u90e8\u5206\u5546\u54c1\u5982\u9152\u7c7b\u3001\u70df\u8349\u3001\u6c7d\u8f66\u3001\u6c7d\u6cb9\u7b49\u8fd8\u9700\u7f34\u7eb3\u7279\u522b\u6d88\u8d39\u7a0e\u548c\u73af\u5883\u4fdd\u62a4\u7a0e\u3002\u8fd9\u4e9b\u7a0e\u6b3e\u4e5f\u4f1a\u52a0\u5230\u589e\u503c\u7a0e\u989d\u4e2d\uff0c\u56e0\u6b64\u9700\u8981\u51c6\u786e\u8ba1\u7b97\uff0c\u4ee5\u514d\u5c11\u62a5\u3002<\/p>\n
\u4f8b\u5b50\uff1a<\/p>\n
\u67d0\u4f01\u4e1a\u8fdb\u53e3\u4e00\u53f0\u7b14\u8bb0\u672c\u7535\u8111\uff0cCIF\u4ef7\u683c\u4e3a2000\u4e07\u8d8a\u5357\u76fe\uff0c\u8fdb\u53e3\u7a0e\u4e3a5%\uff0c\u589e\u503c\u7a0e\u4e3a10%\u3002<\/p>\n
- \n
- \n
\u8fdb\u53e3\u7a0e = 20,000,000 \u00d7 5% = 1,000,000<\/p>\n<\/li>\n
- \n
\u589e\u503c\u7a0e = (20,000,000 + 1,000,000) \u00d7 10% = 2,100,000<\/p>\n<\/li>\n
- \n
\u5e94\u7f34\u7a0e\u6b3e\u603b\u989d\uff1a3,100,000 \u8d8a\u5357\u76fe<\/p>\n<\/li>\n<\/ul>\n
FOB\u4ef7\u683c\u51fa\u53e3\u7a0e\u8ba1\u7b97\u516c\u5f0f<\/h2>\n
\n\n
\n \u51fa\u53e3\u7a0e\u8ba1\u7b97\u516c\u5f0f=FOB\u4ef7\u683c\u00d7\u51fa\u53e3\u7a0e\u7387<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u5982\u679c\u8be5\u9879\u76ee\u9700\u7f34\u7eb3\u7edd\u5bf9\u7a0e\uff0c\u5219\u8ba1\u7b97\u516c\u5f0f\u4e3a\uff1a \u7a0e\u989d=\u5546\u54c1\u6570\u91cf\u00d7\u7edd\u5bf9\u7a0e\u7387\/\u5355\u4f4d<\/strong><\/p>\n
\u51fa\u53e3\u7a0e\u7387\u5728\u73b0\u884c\u51fa\u53e3\u7a0e\u8868\u4e2d\u89c4\u5b9a\uff0c\u6309 HS \u4ee3\u7801\u548c\u5177\u4f53\u9879\u76ee\u5206\u7c7b\u3002<\/p>\n
\u4f8b\u5982\uff1a\u4f01\u4e1a\u51fa\u53e3\u767d\u7c73\uff0cFOB\u4ef7\u683c2500\u4e07\u8d8a\u5357\u76fe\/\u5428\uff0c\u7a0e\u73875%<\/p>\n
\n
\u51fa\u53e3\u7a0e = 25,000,000 \u00d7 5% = 1,250,000 \u8d8a\u5357\u76fe\/\u5428<\/strong><\/em><\/p>\n<\/blockquote>\n
\u5982\u4f55\u8ba1\u7b97\u8fdb\u53e3\u7a0e\u7684\u771f\u5b9e\u4f8b\u5b50<\/strong><\/p>\n
\n\n
\n \n\u6848\u4ef6<\/th>\n \u8f93\u5165\u4fe1\u606f<\/th>\n \u8be6\u7ec6\u8ba1\u7b97<\/th>\n \u5e94\u7f34\u7a0e\u6b3e\u603b\u989d<\/th>\n<\/tr>\n<\/thead>\n \n 1. \u8fdb\u53e39\u5ea7\u4ee5\u4e0b\u6c7d\u8f66<\/td>\n CIF\u4ef7\u683c\uff1a500\u4e07 \u8fdb\u53e3\u7a0e\uff1a70% \u7279\u522b\u6d88\u8d39\u7a0e\uff1a50%VAT\uff1a10%<\/td>\n \u2013 \u8fdb\u53e3\u7a0e = 500 \u00d7 70% = 3.5 \u4ebf \u2013 \u7279\u522b\u7a0e = (500 + 350) \u00d7 50% = 4.25 \u4ebf \u2013 \u589e\u503c\u7a0e = (500 + 350 + 425) \u00d7 10% = 1.275 \u4ebf<\/td>\n 9.025\u4ebf\u8d8a\u5357\u76fe<\/td>\n<\/tr>\n \n 2.\u94c1\u77ff\u77f3\u51fa\u53e3<\/td>\n \u79bb\u5cb8\u4ef7\uff1a3000\u4e07\u8d8a\u5357\u76fe\/\u5428\u7a0e\u7387\uff1a40%<\/td>\n \u2013 \u51fa\u53e3\u7a0e = 30,000,000 \u00d7 40% = 12,000,000 \u8d8a\u5357\u76fe\/\u5428<\/td>\n 1200\u4e07\u8d8a\u5357\u76fe\/\u5428<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u8ba1\u7b97\u7a0e\u91d1\u53ca\u529e\u7406\u7533\u62a5\u6587\u4ef6\u65f6\u7684\u6ce8\u610f\u4e8b\u9879<\/h3>\n
\u5728\u7533\u62a5\u8fdb\u51fa\u53e3\u7a0e\u8d39\u7684\u8fc7\u7a0b\u4e2d\uff0c\u4f01\u4e1a\u9700\u8981\u7279\u522b\u6ce8\u610f\u51c6\u786e\u786e\u5b9a\u6bcf\u4ef6\u5546\u54c1\u7684HS\u7f16\u7801\u3002\u4f7f\u7528\u9519\u8bef\u7684\u7f16\u7801\u4e0d\u4ec5\u4f1a\u5bfc\u81f4\u7a0e\u7387\u4e0d\u6b63\u786e\uff0c\u8fd8\u53ef\u80fd\u9020\u6210\u6b20\u7a0e\u3001\u6ede\u7eb3\u91d1\uff0c\u751a\u81f3\u6839\u636e\u6d77\u5173\u6cd5\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002<\/p>\n
\u53e6\u4e00\u4e2a\u91cd\u8981\u95ee\u9898\u662f\u51fa\u793a\u6709\u6548\u7684\u539f\u4ea7\u5730\u8bc1\u4e66 (C\/O)\u3002\u5982\u679c\u6ca1\u6709\u8fd9\u4efd\u6587\u4ef6\uff0c\u8d27\u7269\u5c06\u65e0\u6cd5\u4eab\u53d7\u8d8a\u5357\u53c2\u4e0e\u7684\u81ea\u7531\u8d38\u6613\u534f\u5b9a\uff08\u4f8b\u5982EVFTA\u3001CPTPP\u6216ATIGA\uff09\u89c4\u5b9a\u7684\u4f18\u60e0\u7a0e\u7387\u3002\u8fd9\u4f1a\u5927\u5e45\u589e\u52a0\u4f01\u4e1a\u7684\u7a0e\u52a1\u6210\u672c\u3002<\/p>\n
\u6b64\u5916\uff0c\u6240\u6709\u4e0e\u8fdb\u51fa\u53e3\u4ea4\u6613\u76f8\u5173\u7684\u6587\u4ef6\uff0c\u5305\u62ec\u5546\u4e1a\u53d1\u7968\u3001\u63d0\u5355\u3001\u5916\u8d38\u5408\u540c\u548c\u4ed8\u6b3e\u5355\u636e\uff0c\u90fd\u5fc5\u987b\u5b8c\u6574\u59a5\u5584\u5730\u4fdd\u5b58\u3002\u8fd9\u662f\u5728\u6d77\u5173\u8fdb\u884c\u6e05\u5173\u540e\u68c0\u67e5\u65f6\u8bc1\u660e\u4ea4\u6613\u5408\u6cd5\u6027\u7684\u5fc5\u8981\u4f9d\u636e\u3002<\/p>\n
\u7ed3\u8bba\uff1a\u4e3b\u52a8\u7a0e\u52a1\u8ba1\u7b97\u2014\u2014\u6700\u5c0f\u5316\u98ce\u9669\uff0c\u4f18\u5316\u6210\u672c<\/h2>\n
\u4e86\u89e3\u5982\u4f55\u8ba1\u7b97\u8fdb\u51fa\u53e3\u7a0e\uff0c\u5305\u62ec\u5e94\u7a0e\u4ef7\u683c\uff08FOB\/CIF\uff09\u3001\u7a0e\u6536\u516c\u5f0f\u3001\u7a0e\u7387\u548c\u4ea7\u751f\u7684\u7a0e\u79cd\uff0c\u662f\u4f01\u4e1a\u5408\u6cd5\u6709\u6548\u7ecf\u8425\u7684\u5148\u51b3\u6761\u4ef6\u3002<\/p>\n
\u4f01\u4e1a\u65e0\u9700\u8d39\u529b\u5904\u7406\u6570\u636e\u548c\u7533\u62a5\u6587\u4ef6\uff0c\u800c\u662f\u5e94\u8be5\u4e0e\u4e13\u95e8\u90e8\u95e8\u534f\u8c03\uff0c\u5ba1\u6838\u7a0e\u52a1\u8ba1\u5212\u3001\u89c4\u8303\u6587\u4ef6\u5e76\u63d0\u4f9b\u653f\u7b56\u5efa\u8bae\u3002\u60a8\u53ef\u4ee5\u8054\u7cfb \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff08MAN\uff09<\/a> \u5728\u6240\u6709\u5ba1\u8ba1\u548c\u8fdb\u51fa\u53e3\u6d3b\u52a8\u4e2d\u90fd\u8981\u4f34\u968f\u3002<\/p>","protected":false},"excerpt":{"rendered":"
Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh quan tr\u1ecdng, v\u1eeba t\u1ea1o ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, v\u1eeba \u0111i\u1ec1u ti\u1ebft ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u chi […]<\/p>","protected":false},"author":2,"featured_media":2196,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-xnk"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=1721"}],"version-history":[{"count":0,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1721\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2196"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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