![\"U\u031bu](\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Uu-dai-thue-xuat-nhap-khau-\u2013-Dieu-kien-ap-dung-thue-suat-uu-dai-dac-biet-theo-FTA-nam-2025.png\")
Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u01b0u \u0111\u00e3i thu\u1ebf XNK, doanh nghi\u1ec7p c\u1ea7n tuy\u1ec7t \u0111\u1ed1i c\u1ea9n tr\u1ecdng v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 hi\u1ec7u l\u1ef1c c\u1ee7a m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng.<\/p>\n
Tr\u01b0\u1edbc h\u1ebft, vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai m\u00e3 HS s\u1ebd d\u1eabn \u0111\u1ebfn \u00e1p sai m\u1ee9c thu\u1ebf, b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 128\/2020\/N\u0110-CP, g\u00e2y thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh \u0111\u00e1ng k\u1ec3. Th\u1ee9 hai, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb xu\u1ea5t x\u1ee9 h\u1ee3p l\u1ec7 (C\/O) theo \u0111\u00fang m\u1eabu, \u0111\u00fang n\u01b0\u1edbc v\u00e0 \u0111\u00fang l\u00f4 h\u00e0ng, th\u00ec d\u00f9 c\u00f3 nh\u1eadp kh\u1ea9u t\u1eeb qu\u1ed1c gia \u0111\u00e3 k\u00fd FTA v\u1edbi Vi\u1ec7t Nam c\u0169ng s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t.<\/p>\n
Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u m\u1edbi nh\u1ea5t do c\u00e1c hi\u1ec7p \u0111\u1ecbnh FTA li\u00ean t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh theo l\u1ed9 tr\u00ecnh cam k\u1ebft. Vi\u1ec7c kh\u00f4ng theo s\u00e1t c\u00e1c thay \u0111\u1ed5i n\u00e0y d\u1ec5 khi\u1ebfn doanh nghi\u1ec7p \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf c\u0169, b\u1ecf l\u1ee1 \u01b0u \u0111\u00e3i, ho\u1eb7c b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 k\u00ea khai sai.<\/p>\n
C\u1ea7n nh\u1ea5n m\u1ea1nh r\u1eb1ng, sai s\u00f3t trong \u00e1p d\u1ee5ng thu\u1ebf \u01b0u \u0111\u00e3i kh\u00f4ng ch\u1ec9 g\u00e2y t\u1ed5n th\u1ea5t v\u1ec1 chi ph\u00ed, m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn uy t\u00edn doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u ng\u00e0y c\u00e0ng \u0111\u00f2i h\u1ecfi t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch cao.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb cho doanh nghi\u1ec7p<\/h2>\n\n\n\n\n\n\n\n\n\nVi\u1ec7c n\u1eafm r\u00f5 v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/strong> kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft gi\u1ea3m chi ph\u00ed thu\u1ebf, m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p trong ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf. T\u1eeb kh\u00e2u x\u00e1c \u0111\u1ecbnh m\u00e3 HS, ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo FTA \u0111\u1ebfn vi\u1ec7c l\u1ef1a ch\u1ecdn bi\u1ec3u thu\u1ebf ph\u00f9 h\u1ee3p, m\u1ed7i b\u01b0\u1edbc \u0111\u1ec1u \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 am hi\u1ec3u ph\u00e1p l\u00fd chuy\u00ean s\u00e2u.<\/p>\nTrong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi tra c\u1ee9u bi\u1ec3u thu\u1ebf, x\u00e1c minh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a C\/O, ho\u1eb7c ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 k\u00ea khai \u01b0u \u0111\u00e3i, h\u00e3y c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n c\u1ee7a MAN<\/strong><\/a>. \u0110\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m c\u1ee7a MAN s\u1ebd \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n trong to\u00e0n b\u1ed9 quy tr\u00ecnh xu\u1ea5t \u2013 nh\u1eadp kh\u1ea9u, \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 t\u1ed1i \u0111a theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"\u01afu \u0111\u00e3i thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t trong nh\u1eefng ch\u00ednh s\u00e1ch quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p gi\u1ea3m chi ph\u00ed, t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn v\u00e0 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Th\u00f4ng qua c\u00e1c cam k\u1ebft th\u01b0\u01a1ng m\u1ea1i nh\u01b0 EVFTA, CPTPP hay ASEAN, Vi\u1ec7t Nam \u0111ang \u00e1p d\u1ee5ng nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i […]<\/p>\n","protected":false},"author":2,"featured_media":2204,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1726","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\/1726","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=1726"}],"version-history":[{"count":0,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1726\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2204"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Vi\u1ec7c n\u1eafm r\u00f5 v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/strong> kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft gi\u1ea3m chi ph\u00ed thu\u1ebf, m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p trong ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf. T\u1eeb kh\u00e2u x\u00e1c \u0111\u1ecbnh m\u00e3 HS, ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo FTA \u0111\u1ebfn vi\u1ec7c l\u1ef1a ch\u1ecdn bi\u1ec3u thu\u1ebf ph\u00f9 h\u1ee3p, m\u1ed7i b\u01b0\u1edbc \u0111\u1ec1u \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 am hi\u1ec3u ph\u00e1p l\u00fd chuy\u00ean s\u00e2u.<\/p>\n Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi tra c\u1ee9u bi\u1ec3u thu\u1ebf, x\u00e1c minh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a C\/O, ho\u1eb7c ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 k\u00ea khai \u01b0u \u0111\u00e3i, h\u00e3y c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n c\u1ee7a MAN<\/strong><\/a>. \u0110\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m c\u1ee7a MAN s\u1ebd \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n trong to\u00e0n b\u1ed9 quy tr\u00ecnh xu\u1ea5t \u2013 nh\u1eadp kh\u1ea9u, \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 t\u1ed1i \u0111a theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":" \u01afu \u0111\u00e3i thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t trong nh\u1eefng ch\u00ednh s\u00e1ch quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p gi\u1ea3m chi ph\u00ed, t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn v\u00e0 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Th\u00f4ng qua c\u00e1c cam k\u1ebft th\u01b0\u01a1ng m\u1ea1i nh\u01b0 EVFTA, CPTPP hay ASEAN, Vi\u1ec7t Nam \u0111ang \u00e1p d\u1ee5ng nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i […]<\/p>\n","protected":false},"author":2,"featured_media":2204,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1726","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\/1726","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=1726"}],"version-history":[{"count":0,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1726\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2204"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}