{"id":5337,"date":"2026-03-26T10:28:45","date_gmt":"2026-03-26T03:28:45","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5337"},"modified":"2026-03-26T10:29:23","modified_gmt":"2026-03-26T03:29:23","slug":"thue-xuat-nhap-khau-la-gi","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thue-xuat-nhap-khau-la-gi\/","title":{"rendered":"\u4ec0\u4e48\u662f\u8fdb\u53e3\u7a0e\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/thue-xuat-nhap-khau\/\"><span style=\"font-weight: 400;\">\u8fdb\u53e3\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi n\u1ec1n t\u1ea3ng nh\u01b0ng ch\u01b0a bao gi\u1edd c\u0169 \u0111\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o \u0111ang tham gia v\u00e0o chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u. Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft h\u00e0ng lo\u1ea1t hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do th\u1ebf h\u1ec7 m\u1edbi (FTA), vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf quan kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 gia t\u0103ng l\u1ee3i th\u1ebf c\u1ea1nh tranh tr\u00ean tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7n nay, h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111ang c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd theo h\u01b0\u1edbng s\u1ed1 h\u00f3a v\u00e0 h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng. V\u1edbi h\u01a1n 30 n\u0103m tr\u1ef1c ti\u1ebfp t\u01b0 v\u1ea5n cho h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p, t\u00f4i nh\u1eadn th\u1ea5y r\u1eb1ng sai s\u00f3t trong vi\u1ec7c ph\u00e2n lo\u1ea1i m\u00e3 HS, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf ho\u1eb7c \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i l\u00e0 nh\u1eefng r\u1ee7i ro ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p kh\u1ed5ng l\u1ed3, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ef1 s\u1ed1ng c\u00f2n c\u1ee7a doanh nghi\u1ec7p SME.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec?<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b9a\u4e49\uff1a<\/b><span style=\"font-weight: 400;\"> Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu \u0111\u00e1nh v\u00e0o h\u00e0ng h\u00f3a d\u1ecbch chuy\u1ec3n qua bi\u00ean gi\u1edbi ho\u1eb7c gi\u1eefa th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc v\u00e0 khu phi thu\u1ebf quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u76ee\u7684\uff1a<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng ngo\u1ea1i th\u01b0\u01a1ng, b\u1ea3o h\u1ed9 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc v\u00e0 t\u1ea1o ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9002\u7528\u5bf9\u8c61\uff1a<\/b><span style=\"font-weight: 400;\"> Ch\u1ee7 h\u00e0ng, t\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y th\u00e1c, ng\u01b0\u1eddi xu\u1ea5t nh\u1eadp c\u1ea3nh c\u00f3 h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf theo Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6240\u9700\u65f6\u95f4\uff1a<\/b><span style=\"font-weight: 400;\"> Ngay khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 th\u00f4ng quan h\u00e0ng h\u00f3a ho\u1eb7c khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf sang ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng v\u1ec1 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u hi\u1ec7n nay<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u s\u1ed1 107\/2016\/QH13:<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n g\u1ed1c quy \u0111\u1ecbnh khung ph\u00e1p l\u00fd cao nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 134\/2016\/ND-CP \u53f7\u6cd5\u4ee4\uff1a<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh chi ti\u1ebft bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 18\/2021\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> C\u1eadp nh\u1eadt quan tr\u1ecdng v\u1ec1 mi\u1ec5n thu\u1ebf cho h\u00e0ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u (SXXK).<\/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;\"> Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2023\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> Bi\u1ec3u thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i v\u00e0 danh m\u1ee5c h\u00e0ng h\u00f3a m\u1edbi nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean truy c\u1eadp c\u1ed5ng th\u00f4ng tin T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u1ec3 c\u1eadp nh\u1eadt c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn m\u1edbi. C\u00e1c v\u0103n b\u1ea3n n\u00e0y th\u01b0\u1eddng x\u1eed l\u00fd nh\u1eefng t\u00ecnh hu\u1ed1ng ph\u00e1t sinh th\u1ef1c t\u1ebf m\u00e0 lu\u1eadt chung ch\u01b0a bao qu\u00e1t h\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec theo g\u00f3c nh\u00ecn ph\u00e1p l\u00fd v\u00e0 kinh t\u1ebf?<\/b><\/h2>\n<figure id=\"attachment_5338\" aria-describedby=\"caption-attachment-5338\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5338\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi-theo-goc-nhin-phap-ly-va-kinh-te.jpg\" alt=\"Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec theo g\u00f3c nh\u00ecn ph\u00e1p l\u00fd v\u00e0 kinh t\u1ebf?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi-theo-goc-nhin-phap-ly-va-kinh-te.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi-theo-goc-nhin-phap-ly-va-kinh-te-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi-theo-goc-nhin-phap-ly-va-kinh-te-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi-theo-goc-nhin-phap-ly-va-kinh-te-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi-theo-goc-nhin-phap-ly-va-kinh-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5338\" class=\"wp-caption-text\">Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec theo g\u00f3c nh\u00ecn ph\u00e1p l\u00fd v\u00e0 kinh t\u1ebf?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec, ch\u00fang ta c\u1ea7n ti\u1ebfp c\u1eadn t\u1eeb hai kh\u00eda c\u1ea1nh: ph\u00e1p l\u00fd v\u00e0 qu\u1ea3n tr\u1ecb kinh t\u1ebf. V\u1ec1 m\u1eb7t ph\u00e1p l\u00fd, \u0111\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, <\/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;\">. \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu, ngh\u0129a l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf cu\u1ed1i c\u00f9ng, m\u00e0 chi ph\u00ed n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u1ea5u th\u00e0nh v\u00e0o gi\u00e1 b\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t kinh t\u1ebf, lo\u1ea1i thu\u1ebf n\u00e0y \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t &#8220;h\u00e0ng r\u00e0o k\u1ef9 thu\u1eadt&#8221; v\u00e0 c\u00f4ng c\u1ee5 \u0111i\u1ec1u ti\u1ebft v\u0129 m\u00f4. Thu\u1ebf xu\u1ea5t kh\u1ea9u th\u01b0\u1eddng \u0111\u00e1nh v\u00e0o c\u00e1c m\u1eb7t h\u00e0ng t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean ho\u1eb7c nguy\u00ean li\u1ec7u th\u00f4 m\u00e0 Nh\u00e0 n\u01b0\u1edbc mu\u1ed1n h\u1ea1n ch\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ec3 \u01b0u ti\u00ean ch\u1ebf bi\u1ebfn s\u00e2u trong n\u01b0\u1edbc. Ng\u01b0\u1ee3c l\u1ea1i, thu\u1ebf nh\u1eadp kh\u1ea9u gi\u00fap b\u1ea3o v\u1ec7 c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p non tr\u1ebb n\u1ed9i \u0111\u1ecba tr\u01b0\u1edbc s\u1ef1 th\u00e2m nh\u1eadp c\u1ee7a h\u00e0ng h\u00f3a ngo\u1ea1i nh\u1eadp gi\u00e1 r\u1ebb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf ki\u1ec3m to\u00e1n, ch\u00fang t\u00f4i \u0111\u1ecbnh ngh\u0129a thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed c\u1ea7n \u0111\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro nghi\u00eam ng\u1eb7t. Vi\u1ec7c hi\u1ec3u sai b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c s\u1eafc thu\u1ebf n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb sai l\u1ec7ch \u0111\u00e1ng k\u1ec3, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 ti\u1ec1m \u1ea9n \u0111\u1ed1i v\u1edbi c\u01a1 quan H\u1ea3i quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/b><\/h2>\n<figure id=\"attachment_5341\" aria-describedby=\"caption-attachment-5341\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5341\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Vai-tro-cua-thue-xuat-nhap-khau-trong-quan-tri-tai-chinh-doanh-nghiep.jpg\" alt=\"Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? Vai tr\u00f2 c\u1ee7a thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Vai-tro-cua-thue-xuat-nhap-khau-trong-quan-tri-tai-chinh-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Vai-tro-cua-thue-xuat-nhap-khau-trong-quan-tri-tai-chinh-doanh-nghiep-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Vai-tro-cua-thue-xuat-nhap-khau-trong-quan-tri-tai-chinh-doanh-nghiep-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Vai-tro-cua-thue-xuat-nhap-khau-trong-quan-tri-tai-chinh-doanh-nghiep-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Vai-tro-cua-thue-xuat-nhap-khau-trong-quan-tri-tai-chinh-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5341\" class=\"wp-caption-text\">Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? Vai tr\u00f2 c\u1ee7a thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch, n\u00f3 l\u00e0 bi\u1ebfn s\u1ed1 quan tr\u1ecdng trong b\u00e0i to\u00e1n \u0111i\u1ec3m h\u00f2a v\u1ed1n v\u00e0 \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m. Khi m\u1ed9t doanh nghi\u1ec7p n\u1eafm r\u00f5 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec v\u00e0 c\u00e1c c\u01a1 ch\u1ebf ho\u00e0n thu\u1ebf, h\u1ecd c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c mua h\u00e0ng t\u1ed1i \u01b0u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, n\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS). M\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c \u00e1p m\u00e3 HS code c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i thu\u1ebf su\u1ea5t t\u1eeb 0% l\u00ean 20%, l\u00e0m m\u1ea5t to\u00e0n b\u1ed9 bi\u00ean l\u1ee3i nhu\u1eadn. Th\u1ee9 hai, \u0111\u00e2y l\u00e0 c\u00f4ng c\u1ee5 t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n qua c\u00e1c ch\u1ebf \u0111\u1ed9 t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t ho\u1eb7c nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u (SXXK).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong k\u1ef7 nguy\u00ean AI hi\u1ec7n nay, qu\u1ea3n tr\u1ecb thu\u1ebf c\u00f2n gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng ni\u1ec1m tin v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh. M\u1ed9t h\u1ed3 s\u01a1 thu\u1ebf s\u1ea1ch, tu\u00e2n th\u1ee7 t\u1ed1t c\u00e1c quy \u0111\u1ecbnh h\u1ea3i quan l\u00e0 minh ch\u1ee9ng r\u00f5 nh\u1ea5t cho s\u1ee9c m\u1ea1nh qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p, gi\u00fap t\u0103ng kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn c\u00e1c ngu\u1ed3n v\u1ed1n vay \u01b0u \u0111\u00e3i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u g\u1ed3m nh\u1eefng h\u00e0ng h\u00f3a n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00e0ng h\u00f3a qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m t\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n theo \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng th\u1ee7y, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft v\u00e0 b\u01b0u \u0111i\u1ec7n qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00e0ng h\u00f3a gi\u1eefa th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba v\u00e0 khu phi thu\u1ebf quan:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p trong khu ch\u1ebf xu\u1ea5t c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec3m n\u00e0y. Khi \u0111\u01b0a h\u00e0ng t\u1eeb n\u1ed9i \u0111\u1ecba v\u00e0o khu phi thu\u1ebf quan (v\u00e0 ng\u01b0\u1ee3c l\u1ea1i), quy tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c coi nh\u01b0 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7:<\/b><span style=\"font-weight: 400;\"> C\u00e1c giao d\u1ecbch m\u00e0 h\u00e0ng h\u00f3a kh\u00f4ng r\u1eddi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam nh\u01b0ng quy\u1ec1n s\u1edf h\u1eefu \u0111\u01b0\u1ee3c chuy\u1ec3n giao gi\u1eefa doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba v\u00e0 th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, ph\u00e1p lu\u1eadt c\u0169ng quy \u0111\u1ecbnh r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u01b0 h\u00e0ng qu\u00e1 c\u1ea3nh, h\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, ho\u1eb7c d\u1ea7u kh\u00ed d\u00f9ng \u0111\u1ec3 tr\u1ea3 thu\u1ebf t\u00e0i nguy\u00ean. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang h\u00e0ng h\u00f3a c\u00f3 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf hay kh\u00f4ng l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng ai c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u?<\/b><\/h2>\n<figure id=\"attachment_5340\" aria-describedby=\"caption-attachment-5340\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5340\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Nhung-ai-co-nghia-vu-nop-thue-xuat-nhap-khau.jpg\" alt=\"Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? Nh\u1eefng ai c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Nhung-ai-co-nghia-vu-nop-thue-xuat-nhap-khau.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Nhung-ai-co-nghia-vu-nop-thue-xuat-nhap-khau-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Nhung-ai-co-nghia-vu-nop-thue-xuat-nhap-khau-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Nhung-ai-co-nghia-vu-nop-thue-xuat-nhap-khau-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Nhung-ai-co-nghia-vu-nop-thue-xuat-nhap-khau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5340\" class=\"wp-caption-text\">Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? Nh\u1eefng ai c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf ch\u1ee7 s\u1edf h\u1eefu h\u00e0ng h\u00f3a. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, danh s\u00e1ch n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 h\u00e0ng h\u00f3a tr\u1ef1c ti\u1ebfp \u0111\u1ee9ng t\u00ean tr\u00ean t\u1edd khai h\u1ea3i quan t\u1ea1i c\u00e1c chi c\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u cho \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh mang theo h\u00e0ng h\u00f3a v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ho\u1eb7c b\u1ea3o l\u00e3nh n\u1ed9p thu\u1ebf thay (nh\u01b0 \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, doanh nghi\u1ec7p b\u01b0u ch\u00ednh, chuy\u1ec3n ph\u00e1t nhanh qu\u1ed1c t\u1ebf).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd cho c\u00e1c doanh nghi\u1ec7p SME: Khi \u1ee7y th\u00e1c cho b\u00ean th\u1ee9 ba, tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd cu\u1ed1i c\u00f9ng v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u thu\u1ebf th\u01b0\u1eddng v\u1eabn g\u1eafn li\u1ec1n v\u1edbi ch\u1ee7 h\u00e0ng. Do \u0111\u00f3, vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c Logistics uy t\u00edn l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u chi ti\u1ebft theo quy \u0111\u1ecbnh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n c\u1ed1t l\u00f5i m\u00e0 m\u1ecdi k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n n\u1eafm v\u1eefng \u0111\u1ec3 k\u00ea khai ch\u00ednh x\u00e1c. C\u00f4ng th\u1ee9c t\u1ed5ng qu\u00e1t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/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;\">S\u1ed1 ti\u1ec1n thu\u1ebf = Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf (Customs Value)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n t\u1ea1i c\u1eeda kh\u1ea9u xu\u1ea5t (gi\u00e1 FOB, gi\u00e1 DAF), kh\u00f4ng bao g\u1ed3m ph\u00ed b\u1ea3o hi\u1ec3m v\u00e0 c\u01b0\u1edbc qu\u1ed1c t\u1ebf. V\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u, tr\u1ecb gi\u00e1 th\u01b0\u1eddng l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean (gi\u00e1 CIF). Vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 n\u00e0y ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t Hi\u1ec7p \u0111\u1ecbnh Tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a WTO (ACV).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t (Tax Rates)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n ph\u1ee9c t\u1ea1p v\u00ec c\u00f3 nhi\u1ec1u lo\u1ea1i thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho h\u00e0ng nh\u1eadp kh\u1ea9u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i (MFN):<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng cho h\u00e0ng h\u00f3a t\u1eeb c\u00e1c n\u01b0\u1edbc th\u00e0nh vi\u00ean WTO.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t (FTA):<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng khi c\u00f3 ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 (C\/O) t\u1eeb c\u00e1c v\u00f9ng c\u00f3 th\u1ecfa thu\u1eadn th\u01b0\u01a1ng m\u1ea1i nh\u01b0 EVFTA, CPTPP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng:<\/b><span style=\"font-weight: 400;\"> Th\u01b0\u1eddng b\u1eb1ng 150% thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 ch\u1ecbu th\u00eam c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c nh\u01b0 VAT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ho\u1eb7c thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1 t\u00f9y v\u00e0o danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ee5 th\u1ec3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study th\u1ef1c t\u1ebf: B\u00e0i h\u1ecdc v\u1ec1 \u00e1p sai m\u00e3 HS v\u00e0 h\u1eadu qu\u1ea3<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty A (SME t\u1ea1i TP.HCM) nh\u1eadp kh\u1ea9u &#8220;M\u00e0n h\u00ecnh c\u1ea3m \u1ee9ng t\u00edch h\u1ee3p \u0111i\u1ec1u khi\u1ec3n&#8221; \u0111\u1ec3 l\u1eafp r\u00e1p thi\u1ebft b\u1ecb y t\u1ebf. K\u1ebf to\u00e1n t\u1ef1 \u00e1p m\u00e3 HS theo thu\u1ebf su\u1ea5t 0% v\u00ec tin r\u1eb1ng \u0111\u00e2y l\u00e0 linh ki\u1ec7n chuy\u00ean d\u1ee5ng y t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> Qua ki\u1ec3m tra sau th\u00f4ng quan, c\u01a1 quan H\u1ea3i quan x\u00e1c \u0111\u1ecbnh m\u1eb7t h\u00e0ng n\u00e0y thu\u1ed9c nh\u00f3m thi\u1ebft b\u1ecb \u0111i\u1ec1u khi\u1ec3n \u0111i\u1ec7n t\u1eed chung. Thu\u1ebf su\u1ea5t nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf l\u00e0 10% v\u00e0 thu\u1ebf VAT 10%.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>S\u1ed1 li\u1ec7u thi\u1ec7t h\u1ea1i minh h\u1ecda:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb l\u00f4 h\u00e0ng: 5.000.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf nh\u1eadp kh\u1ea9u b\u1ecb truy thu: 500.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf VAT nh\u1eadp kh\u1ea9u b\u1ed5 sung: 50.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p (t\u1ea1m t\u00ednh): ~60.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh (20%): 110.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>T\u1ed5ng thi\u1ec7t h\u1ea1i:<\/b><span style=\"font-weight: 400;\"> H\u01a1n 720.000.000 VN\u0110. Sai s\u00f3t n\u00e0y khi\u1ebfn doanh nghi\u1ec7p b\u1ecb h\u1ea1 b\u1eadc x\u1ebfp h\u1ea1ng \u01b0u ti\u00ean, d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u00e1c l\u00f4 h\u00e0ng sau b\u1ecb ki\u1ec3m tra lu\u1ed3ng \u0110\u1ecf th\u01b0\u1eddng xuy\u00ean, g\u00e2y \u0111\u00ecnh tr\u1ec7 s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>So s\u00e1nh c\u00e1c lo\u1ea1i thu\u1ebf su\u1ea5t nh\u1eadp kh\u1ea9u ph\u1ed5 bi\u1ebfn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i thu\u1ebf su\u1ea5t nh\u1eadp kh\u1ea9u gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Hi\u1ec7n nay, c\u00f3 ba lo\u1ea1i thu\u1ebf su\u1ea5t ph\u1ed5 bi\u1ebfn g\u1ed3m: \u01b0u \u0111\u00e3i (MFN), \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t theo c\u00e1c hi\u1ec7p \u0111\u1ecbnh FTA v\u00e0 thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng. M\u1ed7i lo\u1ea1i \u00e1p d\u1ee5ng cho t\u1eebng nh\u00f3m qu\u1ed1c gia, \u0111i k\u00e8m \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb xu\u1ea5t x\u1ee9 v\u00e0 m\u1ee9c \u0111\u1ed9 \u01b0u \u0111\u00e3i kh\u00e1c nhau. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n so s\u00e1nh nhanh v\u00e0 d\u1ec5 hi\u1ec3u c\u00e1c lo\u1ea1i thu\u1ebf su\u1ea5t n\u00e0y.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh c\u00e1c lo\u1ea1i thu\u1ebf su\u1ea5t nh\u1eadp kh\u1ea9u ph\u1ed5 bi\u1ebfn<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7a0e\u7387\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9002\u7528\u5bf9\u8c61<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c \u0111\u1ed9 \u01b0u \u0111\u00e3i<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u01afu \u0111\u00e3i (MFN)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c n\u01b0\u1edbc th\u00e0nh vi\u00ean WTO<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2d\u7b49\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u01afu \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c v\u00f9ng c\u00f3 FTA<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\/O m\u1eabu t\u01b0\u01a1ng \u1ee9ng (EUR.1, D&#8230;)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao nh\u1ea5t (th\u01b0\u1eddng 0%)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c n\u01b0\u1edbc kh\u00f4ng c\u00f3 quan h\u1ec7 MFN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7c bi\u1ec7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ea5p nh\u1ea5t (MFN + 50%)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro v\u00e0 gi\u1ea3i ph\u00e1p cho doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf m\u1ee9c thu\u1ebf, m\u00e0 \u1edf s\u1ef1 thi\u1ebfu nh\u1ea5t qu\u00e1n trong h\u1ed3 s\u01a1. H\u1ea3i quan hi\u1ec7n nay qu\u1ea3n l\u00fd r\u1ee7i ro d\u1ef1a tr\u00ean d\u1eef li\u1ec7u l\u1ecbch s\u1eed. M\u1ed9t sai s\u00f3t nh\u1ecf c\u00f3 th\u1ec3 khi\u1ebfn to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng b\u1ecb ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t v\u1ea5n \u0111\u1ec1 nghi\u00eam tr\u1ecdng kh\u00e1c l\u00e0 gi\u1ea3i tr\u00ecnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf. Khi nh\u1eadp h\u00e0ng gi\u00e1 th\u1ea5p \u0111\u1ec3 gi\u1ea3m thu\u1ebf, b\u1ea1n s\u1ebd b\u1ecb nghi v\u1ea5n gian l\u1eadn. L\u1eddi khuy\u00ean c\u1ee7a t\u00f4i: H\u00e3y \u0111\u1ea7u t\u01b0 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1, s\u1eed d\u1ee5ng quy\u1ec1n &#8220;X\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1&#8221; v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n thu\u1ebf n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c sai s\u00f3t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng ch\u1ec9 nh\u00ecn v\u00e0o thu\u1ebf su\u1ea5t MFN. H\u00e3y y\u00eau c\u1ea7u nh\u00e0 cung c\u1ea5p g\u1eedi \u0111\u00fang lo\u1ea1i C\/O \u0111\u1ec3 h\u01b0\u1edfng m\u1ee9c 0%. Nhi\u1ec1u SME \u0111ang b\u1ecf ph\u00ed h\u00e0ng t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m do kh\u00f4ng bi\u1ebft c\u00e1ch ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ea5u hi\u1ec3u thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec l\u00e0 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh s\u1eafc b\u00e9n cho m\u1ecdi doanh nghi\u1ec7p. S\u1ef1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt ch\u00ednh l\u00e0 t\u1ea5m khi\u00ean v\u1eefng ch\u1eafc nh\u1ea5t trong ho\u1ea1t \u0111\u1ed9ng kinh doanh qu\u1ed1c t\u1ebf. \u0110\u1eebng \u0111\u1ec3 sai s\u00f3t v\u1ec1 m\u00e3 HS l\u00e0m x\u00f3i m\u00f2n l\u1ee3i nhu\u1eadn v\u00e0 uy t\u00edn c\u1ee7a b\u1ea1n tr\u00ean th\u01b0\u01a1ng tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n h\u1ed7 tr\u1ee3 v\u1ec1 quy\u1ebft to\u00e1n ho\u1eb7c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh. Ch\u00fang t\u00f4i t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady trong c\u00e1c 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;\">\u7a0e\u52a1\u4f1a\u8ba1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thue.man.net.vn\/bao-cao-thue-tron-goi\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5<\/span><\/a><span style=\"font-weight: 400;\"> chu\u1ea9n m\u1ef1c, gi\u00fap b\u1ea1n ph\u00e1t tri\u1ec3n kinh doanh b\u1ec1n v\u1eefng.<\/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>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec?<\/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 qu\u00e0 t\u1eb7ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf nh\u1ea5t \u0111\u1ecbnh (th\u01b0\u1eddng d\u01b0\u1edbi 2 tri\u1ec7u \u0111\u1ed3ng). N\u1ebfu gi\u00e1 tr\u1ecb v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c n\u00e0y, b\u1ea1n ph\u1ea3i n\u1ed9p thu\u1ebf cho ph\u1ea7n ch\u00eanh l\u1ec7ch theo quy \u0111\u1ecbnh.                    <\/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>H\u00e0ng nh\u1eadp b\u1ecb l\u1ed7i tr\u1ea3 l\u1ea1i c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. H\u00e0ng \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng t\u00e1i xu\u1ea5t tr\u1ea3 l\u1ea1i ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i s\u1ebd \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u n\u1ebfu \u0111\u1ee7 h\u1ed3 s\u01a1.                    <\/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 th\u1ebf n\u00e0o \u0111\u1ec3 bi\u1ebft ch\u00ednh x\u00e1c m\u00e3 HS c\u1ee7a s\u1ea3n ph\u1ea9m? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n c\u00f3 th\u1ec3 tra c\u1ee9u danh m\u1ee5c ho\u1eb7c g\u1eedi m\u1eabu \u0111\u1ebfn C\u1ee5c Ki\u1ec3m \u0111\u1ecbnh H\u1ea3i quan \u0111\u1ec3 xin v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1 ch\u00ednh th\u1ee9c.                    <\/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 su\u1ea5t FTA c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 C\/O kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1eaft bu\u1ed9c. Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ch\u1ee9ng t\u1eeb t\u1ef1 ch\u1ee9ng nh\u1eadn ho\u1eb7c C\/O m\u1eabu h\u1ee3p l\u1ec7 trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i.                    <\/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>T\u1ef1 ph\u00e1t hi\u1ec7n khai sai thu\u1ebf c\u00f3 b\u1ecb ph\u1ea1t n\u1eb7ng kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, b\u1ea1n th\u01b0\u1eddng ch\u1ec9 n\u1ed9p thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p, tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u1eb7ng.                    <\/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 qu\u00e0 t\u1eb7ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf 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 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf nh\u1ea5t \u0111\u1ecbnh (th\u01b0\u1eddng d\u01b0\u1edbi 2 tri\u1ec7u \u0111\u1ed3ng). 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Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft h\u00e0ng lo\u1ea1t hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do th\u1ebf h\u1ec7 m\u1edbi (FTA), vi\u1ec7c n\u1eafm [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5339,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-5337","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\/5337","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=5337"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5337\/revisions"}],"predecessor-version":[{"id":5344,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5337\/revisions\/5344"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5339"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}