{"id":7442,"date":"2026-08-13T12:01:07","date_gmt":"2026-08-13T05:01:07","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7442"},"modified":"2026-08-13T12:01:07","modified_gmt":"2026-08-13T05:01:07","slug":"cong-van-20173","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-20173\/","title":{"rendered":"C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ: Thu\u1ebf xu\u1ea5t kh\u1ea9u g\u1ed7 m\u1edbi nh\u1ea5t 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-20173chqnvthq-2026-ve-thue-suat-thue-xuat-khau-mat-hang-go-co-noi-dung-gi-138100863.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n do C\u1ee5c H\u1ea3i quan ban h\u00e0nh ng\u00e0y 11\/8\/2026, ph\u00fac \u0111\u00e1p Hi\u1ec7p h\u1ed9i G\u1ed7 v\u00e0 L\u00e2m s\u1ea3n Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng g\u1ed7 tr\u00f2n v\u00e0 g\u1ed7 x\u1ebb. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb tham chi\u1ebfu quan tr\u1ecdng cho h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn, xu\u1ea5t kh\u1ea9u g\u1ed7 tr\u00ean c\u1ea3 n\u01b0\u1edbc, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh m\u1eb7t h\u00e0ng g\u1ed7 nguy\u00ean li\u1ec7u v\u00e0 b\u00e1n th\u00e0nh ph\u1ea9m lu\u00f4n ti\u1ec1m \u1ea9n tranh ch\u1ea5p v\u1ec1 m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a (m\u00e3 HS) khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/xuat-nhap-khau\/nghi-dinh-08-2015-nd-cp-thi-hanh-luat-hai-quan-ve-thu-tuc-kiem-tra-giam-sat-kiem-soat-hai-quan-263815.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6cd5\u4ee4 08\/2015\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 h\u1ea3i quan, t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt v\u00e0 c\u00e1c th\u00f4ng tin v\u1ec1 th\u00e0nh ph\u1ea7n, t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 gia c\u00f4ng c\u1ee7a h\u00e0ng h\u00f3a. B\u00e0i vi\u1ebft n\u00e0y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n c\u1ee7a <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n n\u1ed9i dung c\u00f4ng v\u0103n, c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t li\u00ean quan v\u00e0 nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p g\u1ed7 c\u1ea7n l\u01b0u \u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ<\/b><\/h2>\n<figure id=\"attachment_7446\" aria-describedby=\"caption-attachment-7446\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7446\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-20173_CHQ-NVTHQ.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-20173_CHQ-NVTHQ.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-20173_CHQ-NVTHQ-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-20173_CHQ-NVTHQ-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-20173_CHQ-NVTHQ-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-20173_CHQ-NVTHQ-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7446\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ l\u00e0 v\u0103n b\u1ea3n c\u1ee7a C\u1ee5c H\u1ea3i quan ban h\u00e0nh ng\u00e0y 11\/8\/2026, h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh m\u00e3 HS v\u00e0 thu\u1ebf su\u1ea5t xu\u1ea5t kh\u1ea9u cho g\u1ed7 tr\u00f2n, g\u1ed7 x\u1ebb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng l\u00e0m c\u0103n c\u1ee9 tham chi\u1ebfu khi doanh nghi\u1ec7p g\u1ed7 khai b\u00e1o m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a v\u00e0 \u00e1p m\u1ee9c thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c \u0111\u1ed9 gia c\u00f4ng th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p, h\u1ed9 kinh doanh xu\u1ea5t kh\u1ea9u g\u1ed7 tr\u00f2n, g\u1ed7 x\u1ebb, g\u1ed7 l\u1ea1ng, g\u1ed7 \u0111\u00e3 t\u1ea1o d\u00e1ng v\u00e0 s\u1ea3n ph\u1ea9m gia c\u00f4ng t\u1eeb g\u1ed7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n \u0111\u1ed1i chi\u1ebfu ngay khi khai b\u00e1o h\u1ea3i quan cho l\u00f4 h\u00e0ng g\u1ed7 xu\u1ea5t kh\u1ea9u, \u0111\u1eb7c bi\u1ec7t khi h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ee7 th\u00f4ng tin v\u1ec1 m\u1ee9c \u0111\u1ed9 gia c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh: Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 26\/2023\/N\u0110-CP, Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ l\u00e0 g\u00ec? B\u1ed1i c\u1ea3nh ban h\u00e0nh ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ \u0111\u01b0\u1ee3c C\u1ee5c H\u1ea3i quan ban h\u00e0nh nh\u1eb1m tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb c\u1ee7a Hi\u1ec7p h\u1ed9i G\u1ed7 v\u00e0 L\u00e2m s\u1ea3n Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf xu\u1ea5t kh\u1ea9u cho g\u1ed7 tr\u00f2n v\u00e0 g\u1ed7 x\u1ebb. \u0110\u00e2y l\u00e0 lo\u1ea1i v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh mang t\u00ednh h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5, kh\u00f4ng ph\u1ea3i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt, nh\u01b0ng c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c ti\u1ec5n cao v\u00ec ph\u1ea3n \u00e1nh tr\u1ef1c ti\u1ebfp quan \u0111i\u1ec3m \u00e1p d\u1ee5ng c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed1i c\u1ea3nh ra \u0111\u1eddi c\u1ee7a c\u00f4ng v\u0103n xu\u1ea5t ph\u00e1t t\u1eeb th\u1ef1c t\u1ebf nhi\u1ec1u doanh nghi\u1ec7p g\u1ed7 g\u1eb7p v\u01b0\u1edbng m\u1eafc khi khai b\u00e1o m\u00e3 HS cho g\u1ed7 nguy\u00ean li\u1ec7u. Ranh gi\u1edbi gi\u1eefa c\u00e1c nh\u00f3m m\u00e3 44.03, 44.07, 44.08 v\u00e0 44.09 ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 gia c\u00f4ng, \u0111\u1ed9 d\u00e0y, h\u00ecnh th\u1ee9c x\u1eed l\u00fd b\u1ec1 m\u1eb7t, nh\u1eefng y\u1ebfu t\u1ed1 d\u1ec5 g\u00e2y tranh c\u00e3i gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan h\u1ea3i quan khi th\u00f4ng quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 v\u0103n b\u1ea3n n\u00e0y thu\u1ed9c lo\u1ea1i n\u00e0o?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c H\u1ea3i quan (thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh) l\u00e0 c\u01a1 quan tr\u1ef1c ti\u1ebfp ban h\u00e0nh C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ. V\u1ec1 b\u1ea3n ch\u1ea5t, \u0111\u00e2y l\u00e0 c\u00f4ng v\u0103n tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc, c\u00f3 ch\u1ee9c n\u0103ng h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t ch\u00ednh s\u00e1ch thu\u1ebf xu\u1ea5t kh\u1ea9u g\u1ed7 tr\u00ean ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc, gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng m\u1ed7i chi c\u1ee5c h\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng \u00e1p m\u00e3 v\u00e0 thu\u1ebf su\u1ea5t kh\u00e1c nhau cho c\u00f9ng m\u1ed9t lo\u1ea1i h\u00e0ng h\u00f3a.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ c\u00f3 vai tr\u00f2 g\u00ec trong qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p g\u1ed7?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u g\u1ed7, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u00e3 HS ngay t\u1eeb \u0111\u1ea7u quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed thu\u1ebf, th\u1eddi gian th\u00f4ng quan v\u00e0 r\u1ee7i ro b\u1ecb truy thu sau ki\u1ec3m tra sau th\u00f4ng quan. M\u1ed9t l\u00f4 h\u00e0ng b\u1ecb \u00e1p sai m\u00e3 c\u00f3 th\u1ec3 ch\u00eanh l\u1ec7ch thu\u1ebf su\u1ea5t t\u1eeb 5% \u0111\u1ebfn 25%, con s\u1ed1 \u0111\u1ee7 l\u1edbn \u0111\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a c\u1ea3 m\u1ed9t h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, trong qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n thu\u1ebf cho nhi\u1ec1u doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn g\u1ed7 t\u1ea1i khu v\u1ef1c B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai v\u00e0 B\u00ecnh \u0110\u1ecbnh, sai s\u00f3t v\u1ec1 m\u00e3 HS l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn nh\u1ea5t d\u1eabn \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan. C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ v\u00ec v\u1eady \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t t\u00e0i li\u1ec7u tham chi\u1ebfu gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf v\u00e0 xu\u1ea5t nh\u1eadp kh\u1ea9u gi\u1ea3m thi\u1ec3u tranh ch\u1ea5p v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh kh\u00eda c\u1ea1nh tu\u00e2n th\u1ee7, vi\u1ec7c n\u1eafm r\u00f5 n\u1ed9i dung c\u00f4ng v\u0103n c\u00f2n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. Khi r\u00e0 so\u00e1t b\u00e1o c\u00e1o thu\u1ebf xu\u1ea5t kh\u1ea9u, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt c\u1ee7a t\u1eebng l\u00f4 h\u00e0ng g\u1ed7 v\u1edbi c\u00e1c ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i m\u00e0 C\u1ee5c H\u1ea3i quan \u0111\u00e3 n\u00eau, t\u1eeb \u0111\u00f3 ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch thu\u1ebf ti\u1ec1m \u1ea9n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, h\u1ea3i quan v\u00e0o cu\u1ed9c thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ?<\/b><\/h2>\n<figure id=\"attachment_7444\" aria-describedby=\"caption-attachment-7444\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7444\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-20173_CHQ-NVTHQ.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-20173_CHQ-NVTHQ.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-20173_CHQ-NVTHQ-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-20173_CHQ-NVTHQ-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-20173_CHQ-NVTHQ-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-20173_CHQ-NVTHQ-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7444\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c nh\u00f3m ch\u1ee7 th\u1ec3 sau trong chu\u1ed7i cung \u1ee9ng v\u00e0 xu\u1ea5t kh\u1ea9u g\u1ed7:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn v\u00e0 xu\u1ea5t kh\u1ea9u g\u1ed7 tr\u00f2n, g\u1ed7 x\u1ebb, g\u1ed7 l\u1ea1ng, g\u1ed7 d\u00e1n v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m g\u1ed7 \u0111\u00e3 qua t\u1ea1o d\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, h\u1ee3p t\u00e1c x\u00e3 c\u00f3 ho\u1ea1t \u0111\u1ed9ng thu mua, s\u01a1 ch\u1ebf g\u1ed7 r\u1eebng tr\u1ed3ng \u0111\u1ec3 xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, \u0111\u01a1n v\u1ecb logistics th\u1ef1c hi\u1ec7n khai b\u00e1o thay cho doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u g\u1ed7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch xu\u1ea5t kh\u1ea9u g\u1ed7 nguy\u00ean li\u1ec7u ho\u1eb7c b\u00e1n th\u00e0nh ph\u1ea9m g\u1ed7.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 c\u00f4ng v\u0103n kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4 doanh nghi\u1ec7p l\u1edbn hay nh\u1ecf, kh\u00f4ng gi\u1edbi h\u1ea1n theo \u0111\u1ecba b\u00e0n. B\u1ea5t k\u1ef3 t\u1ed5 ch\u1ee9c n\u00e0o c\u00f3 t\u1edd khai xu\u1ea5t kh\u1ea9u m\u1eb7t h\u00e0ng g\u1ed7 tr\u00f2n, g\u1ed7 x\u1ebb \u0111\u1ec1u c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u01b0\u1edbng d\u1eabn ph\u00e2n lo\u1ea1i n\u00eau trong v\u0103n b\u1ea3n n\u00e0y \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi khai b\u00e1o m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh m\u00e3 HS v\u00e0 thu\u1ebf su\u1ea5t g\u1ed7 xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a v\u00e0 bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u. Vi\u1ec7c n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c c\u0103n c\u1ee9 n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed1i chi\u1ebfu, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt \u0111\u1ea7y \u0111\u1ee7 tr\u01b0\u1edbc khi khai b\u00e1o.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh m\u00e3 HS v\u00e0 thu\u1ebf su\u1ea5t g\u1ed7 xu\u1ea5t kh\u1ea9u<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ee5c H\u1ea3i quan, ng\u00e0y 11\/8\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh m\u00e3 HS, thu\u1ebf su\u1ea5t v\u00e0 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf cho g\u1ed7 tr\u00f2n, g\u1ed7 x\u1ebb xu\u1ea5t kh\u1ea9u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u4ee4 08\/2015\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, ng\u00e0y 21\/1\/2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u0103n c\u1ee9 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i \u0110i\u1ec1u 16<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 26\/2023\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u, bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i theo danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt H\u1ea3i quan 2014<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 54\/2014\/QH13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc v\u00e0 m\u1ee5c \u0111\u00edch ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a t\u1ea1i \u0110i\u1ec1u 26 l\u00e0m c\u01a1 s\u1edf t\u00ednh thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc mi\u1ec5n thu\u1ebf v\u1edbi nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP (s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 18\/2021\/N\u0110-CP)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 14 quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo ph\u00e1p lu\u1eadt h\u1ea3i quan<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> C\u1ee5c H\u1ea3i quan x\u00e1c nh\u1eadn trong c\u00f4ng v\u0103n r\u1eb1ng do h\u1ed3 s\u01a1 c\u1ee7a Hi\u1ec7p h\u1ed9i G\u1ed7 v\u00e0 L\u00e2m s\u1ea3n Vi\u1ec7t Nam ch\u1ec9 n\u00eau t\u00ean h\u00e0ng chung chung l\u00e0 &#8220;g\u1ed7 tr\u00f2n&#8221; v\u00e0 &#8220;g\u1ed7 x\u1ebb&#8221;, ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 m\u1ee9c \u0111\u1ed9 gia c\u00f4ng (\u0111\u00e3 hay ch\u01b0a b\u00f3c v\u1ecf, \u0111\u1ebdo vu\u00f4ng, b\u00e0o, ch\u00e0 nh\u00e1m, gh\u00e9p n\u1ed1i \u0111\u1ea7u), n\u00ean c\u01a1 quan n\u00e0y ch\u01b0a th\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00e3 HS c\u1ee5 th\u1ec3 cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt chi ti\u1ebft h\u01a1n khi \u0111\u1ec1 ngh\u1ecb x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u1ee9c thu\u1ebf su\u1ea5t xu\u1ea5t kh\u1ea9u g\u1ed7 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ<\/b><\/h2>\n<figure id=\"attachment_7445\" aria-describedby=\"caption-attachment-7445\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7445\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Muc-thue-suat-xuat-khau-go-theo-huong-dan-tai-Cong-van-20173_CHQ-NVTHQ.jpg\" alt=\"M\u1ee9c thu\u1ebf su\u1ea5t xu\u1ea5t kh\u1ea9u g\u1ed7 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Muc-thue-suat-xuat-khau-go-theo-huong-dan-tai-Cong-van-20173_CHQ-NVTHQ.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Muc-thue-suat-xuat-khau-go-theo-huong-dan-tai-Cong-van-20173_CHQ-NVTHQ-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Muc-thue-suat-xuat-khau-go-theo-huong-dan-tai-Cong-van-20173_CHQ-NVTHQ-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Muc-thue-suat-xuat-khau-go-theo-huong-dan-tai-Cong-van-20173_CHQ-NVTHQ-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Muc-thue-suat-xuat-khau-go-theo-huong-dan-tai-Cong-van-20173_CHQ-NVTHQ-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7445\" class=\"wp-caption-text\">M\u1ee9c thu\u1ebf su\u1ea5t xu\u1ea5t kh\u1ea9u g\u1ed7 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 26\/2023\/N\u0110-CP, C\u1ee5c H\u1ea3i quan \u0111\u00e3 d\u1eabn chi\u1ebfu m\u1ed9t s\u1ed1 nh\u00f3m m\u00e3 HS ph\u1ed5 bi\u1ebfn \u0111\u1ec3 doanh nghi\u1ec7p g\u1ed7 c\u00f3 c\u01a1 s\u1edf \u0111\u1ed1i chi\u1ebfu ban \u0111\u1ea7u, t\u00f9y theo m\u1ee9c \u0111\u1ed9 gia c\u00f4ng th\u1ef1c t\u1ebf c\u1ee7a l\u00f4 h\u00e0ng.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c thu\u1ebf su\u1ea5t xu\u1ea5t kh\u1ea9u g\u1ed7 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m m\u00e3 HS<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u00f4 t\u1ea3 h\u00e0ng h\u00f3a<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u51fa\u53e3\u7a0e\u7387<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">44.03<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed7 c\u00e2y d\u1ea1ng th\u00f4, \u0111\u00e3 ho\u1eb7c ch\u01b0a b\u00f3c v\u1ecf ho\u1eb7c d\u00e1c g\u1ed7 ho\u1eb7c \u0111\u1ebdo vu\u00f4ng th\u00f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">44.07<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed7 \u0111\u00e3 c\u01b0a ho\u1eb7c x\u1ebb theo chi\u1ec1u d\u1ecdc, l\u1ea1ng ho\u1eb7c b\u00f3c, \u0111\u00e3 ho\u1eb7c ch\u01b0a b\u00e0o, ch\u00e0 nh\u00e1m, c\u00f3 \u0111\u1ed9 d\u00e0y tr\u00ean 6mm<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">44.08<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea5m g\u1ed7 l\u00e0m l\u1edbp m\u1eb7t, g\u1ed7 l\u1ea1ng ho\u1eb7c b\u00f3c t\u00e1ch, \u0111\u00e3 ho\u1eb7c ch\u01b0a b\u00e0o, ch\u00e0 nh\u00e1m, c\u00f3 \u0111\u1ed9 d\u00e0y kh\u00f4ng qu\u00e1 6mm<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">44.09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed7 \u0111\u01b0\u1ee3c t\u1ea1o d\u00e1ng li\u00ean t\u1ee5c (l\u00e0m m\u1ed9ng, soi r\u00e3nh, b\u00e0o r\u00e3nh, v\u00e1t c\u1ea1nh, t\u1ea1o khu\u00f4n) d\u1ecdc theo c\u1ea1nh ho\u1eb7c b\u1ec1 m\u1eb7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy lu\u1eadt chung c\u00f3 th\u1ec3 r\u00fat ra l\u00e0 m\u1ee9c \u0111\u1ed9 gia c\u00f4ng c\u00e0ng cao, thu\u1ebf su\u1ea5t xu\u1ea5t kh\u1ea9u c\u00e0ng gi\u1ea3m. G\u1ed7 \u1edf d\u1ea1ng th\u00f4 nh\u1ea5t, g\u1ea7n nh\u01b0 ch\u01b0a qua ch\u1ebf bi\u1ebfn, ch\u1ecbu thu\u1ebf su\u1ea5t cao nh\u1ea5t l\u00e0 25%, trong khi s\u1ea3n ph\u1ea9m \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1o h\u00ecnh, t\u1ea1o khu\u00f4n ch\u1ec9 ch\u1ecbu thu\u1ebf su\u1ea5t 5%. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p gia t\u0103ng gi\u00e1 tr\u1ecb ch\u1ebf bi\u1ebfn trong n\u01b0\u1edbc tr\u01b0\u1edbc khi xu\u1ea5t kh\u1ea9u, thay v\u00ec xu\u1ea5t th\u00f4 nguy\u00ean li\u1ec7u g\u1ed7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u g\u1ed7<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ph\u1ea7n h\u01b0\u1edbng d\u1eabn v\u1ec1 m\u00e3 HS v\u00e0 thu\u1ebf su\u1ea5t, C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ c\u00f2n nh\u1eafc l\u1ea1i ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u. Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 18\/2021\/N\u0110-CP), nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd: \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 trong n\u01b0\u1edbc thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, ph\u1ea7n gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u trong n\u01b0\u1edbc c\u1ea5u th\u00e0nh trong s\u1ea3n ph\u1ea9m s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. N\u00f3i c\u00e1ch kh\u00e1c, ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u1ea7n nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 gia c\u00f4ng, kh\u00f4ng m\u1edf r\u1ed9ng sang to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf nguy\u00ean li\u1ec7u gia c\u00f4ng:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u th\u1ec3 hi\u1ec7n r\u00f5 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u00e0 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 m\u1eabu bi\u1ec3u quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m sau gia c\u00f4ng ph\u1ea3i th\u1ef1c xu\u1ea5t kh\u1ea9u, c\u00f3 t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u1ed1i \u1ee9ng v\u1edbi t\u1edd khai nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u ban \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u nh\u1eb1m m\u1ee5c \u0111\u00edch g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 26 Lu\u1eadt H\u1ea3i quan 2014, ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a l\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a nh\u1eb1m hai m\u1ee5c \u0111\u00edch ch\u00ednh: l\u00e0m c\u01a1 s\u1edf t\u00ednh thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Khi ph\u00e2n lo\u1ea1i, c\u01a1 quan h\u1ea3i quan ph\u1ea3i c\u0103n c\u1ee9 h\u1ed3 s\u01a1 h\u1ea3i quan, t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ean g\u1ecdi, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a theo Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam bao g\u1ed3m m\u00e3 s\u1ed1, t\u00ean g\u1ecdi, m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a, \u0111\u01a1n v\u1ecb t\u00ednh v\u00e0 n\u1ed9i dung gi\u1ea3i th\u00edch k\u00e8m theo, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng \u0111\u1ea7y \u0111\u1ee7 C\u00f4ng \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 h\u1ec7 th\u1ed1ng h\u00e0i h\u00f2a m\u00f4 t\u1ea3 v\u00e0 m\u00e3 h\u00f3a h\u00e0ng h\u00f3a. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh danh m\u1ee5c n\u00e0y th\u1ed1ng nh\u1ea5t trong to\u00e0n qu\u1ed1c, \u0111\u1ed3ng th\u1eddi ban h\u00e0nh m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a th\u1ed1ng nh\u1ea5t v\u1edbi c\u00e1c danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m xu\u1ea5t kh\u1ea9u, c\u1ea5m nh\u1eadp kh\u1ea9u, h\u00e0ng h\u00f3a qu\u1ea3n l\u00fd theo gi\u1ea5y ph\u00e9p v\u00e0 h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ki\u1ec3m tra chuy\u00ean ng\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ, vi\u1ec7c C\u1ee5c H\u1ea3i quan y\u00eau c\u1ea7u Hi\u1ec7p h\u1ed9i G\u1ed7 v\u00e0 L\u00e2m s\u1ea3n Vi\u1ec7t Nam b\u1ed5 sung th\u00f4ng tin v\u1ec1 m\u1ee9c \u0111\u1ed9 gia c\u00f4ng, k\u00edch th\u01b0\u1edbc, \u0111\u1ed9 d\u00e0y ch\u00ednh l\u00e0 h\u1ec7 qu\u1ea3 tr\u1ef1c ti\u1ebfp c\u1ee7a nguy\u00ean t\u1eafc ph\u00e2n lo\u1ea1i n\u00e0y. Thi\u1ebfu th\u00f4ng tin k\u1ef9 thu\u1eadt \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u00ean g\u1ecdi v\u00e0 m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a theo \u0111\u00fang Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi g\u1ed7 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u00e3 HS v\u00e0 thu\u1ebf su\u1ea5t, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u g\u1ed7 c\u00f2n c\u1ea7n l\u01b0u \u00fd \u0111\u1ebfn t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf khi quy \u0111\u1ed5i tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf sang \u0111\u1ed3ng Vi\u1ec7t Nam. Theo kho\u1ea3n 4 \u0110i\u1ec1u 14 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed3ng ti\u1ec1n khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c, n\u1ed9p thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, kh\u00f4ng \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf chung nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu n\u1ed9i \u0111\u1ecba kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u0169ng quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi ph\u00ed, l\u1ec7 ph\u00ed th\u00ec t\u1ef7 gi\u00e1 t\u00ednh ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed. Doanh nghi\u1ec7p g\u1ed7 xu\u1ea5t kh\u1ea9u v\u00ec v\u1eady c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 ba nh\u00f3m: t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u theo ph\u00e1p lu\u1eadt h\u1ea3i quan, t\u1ef7 gi\u00e1 t\u00ednh ph\u00ed, l\u1ec7 ph\u00ed theo ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed, v\u00e0 t\u1ef7 gi\u00e1 khai thu\u1ebf n\u1ed9i \u0111\u1ecba theo c\u00e1c kho\u1ea3n kh\u00e1c c\u1ee7a \u0110i\u1ec1u 14. \u00c1p d\u1ee5ng nh\u1ea7m t\u1ef7 gi\u00e1 c\u0169ng l\u00e0 nguy\u00ean nh\u00e2n khi\u1ebfn s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u t\u00ednh ra b\u1ecb l\u1ec7ch so v\u1edbi s\u1ed1 li\u1ec7u c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p g\u1ed7 t\u1ea1i B\u00ecnh \u0110\u1ecbnh x\u1eed l\u00fd ph\u00e2n lo\u1ea1i m\u00e3 HS ra sao?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y, chuy\u00ean ch\u1ebf bi\u1ebfn g\u1ed7 n\u1ed9i th\u1ea5t xu\u1ea5t kh\u1ea9u t\u1ea1i B\u00ecnh \u0110\u1ecbnh, th\u01b0\u1eddng xuy\u00ean xu\u1ea5t kh\u1ea9u c\u1ea3 g\u1ed7 x\u1ebb nguy\u00ean li\u1ec7u v\u00e0 s\u1ea3n ph\u1ea9m g\u1ed7 tinh ch\u1ebf. Tr\u01b0\u1edbc khi c\u00f3 h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng, b\u1ed9 ph\u1eadn xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a c\u00f4ng ty t\u1eebng khai b\u00e1o m\u1ed9t l\u00f4 g\u1ed7 x\u1ebb c\u00f3 \u0111\u1ed9 d\u00e0y 8mm v\u00e0o nh\u00f3m 44.08 (thu\u1ebf su\u1ea5t 10%) thay v\u00ec nh\u00f3m 44.07 (thu\u1ebf su\u1ea5t 25%) do nh\u1ea7m l\u1eabn v\u1ec1 ng\u01b0\u1ee1ng \u0111\u1ed9 d\u00e0y ph\u00e2n lo\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi r\u00e0 so\u00e1t l\u1ea1i theo tinh th\u1ea7n C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> \u0111\u00e3 h\u1ed7 tr\u1ee3 c\u00f4ng ty th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc: th\u1ee9 nh\u1ea5t, chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt cho t\u1eebng l\u00f4 h\u00e0ng g\u1ed3m \u0111\u1ed9 d\u00e0y, m\u1ee9c \u0111\u1ed9 b\u00e0o, ch\u00e0 nh\u00e1m \u0111\u01b0\u1ee3c \u0111o l\u01b0\u1eddng v\u00e0 ghi nh\u1eadn c\u1ee5 th\u1ec3; th\u1ee9 hai, x\u00e2y d\u1ef1ng b\u1ea3ng \u0111\u1ed1i chi\u1ebfu n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c nh\u00f3m m\u00e3 44.03, 44.07, 44.08 v\u00e0 44.09 g\u1eafn v\u1edbi t\u1eebng lo\u1ea1i th\u00e0nh ph\u1ea9m c\u1ee7a c\u00f4ng ty; th\u1ee9 ba, ch\u1ee7 \u0111\u1ed9ng xin \u00fd ki\u1ebfn x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a v\u1edbi chi c\u1ee5c h\u1ea3i quan qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u s\u1ed1 l\u01b0\u1ee3ng l\u1edbn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty tr\u00e1nh \u0111\u01b0\u1ee3c kho\u1ea3n ch\u00eanh l\u1ec7ch thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0\u1edbc t\u00ednh h\u01a1n 200 tri\u1ec7u \u0111\u1ed3ng cho l\u00f4 h\u00e0ng c\u00f3 nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i m\u00e3 s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian th\u00f4ng quan trung b\u00ecnh cho c\u00e1c l\u00f4 h\u00e0ng g\u1ed7 gi\u1ea3m t\u1eeb 3 ng\u00e0y xu\u1ed1ng c\u00f2n 1 ng\u00e0y do h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt \u0111\u1ea7y \u0111\u1ee7 ngay t\u1eeb \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf hay x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong \u0111\u1ee3t ki\u1ec3m tra sau th\u00f4ng quan g\u1ea7n nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p g\u1ed7 th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch ph\u00f2ng tr\u00e1nh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p g\u1ed7 hay g\u1eb7p ph\u1ea3i khi \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Khai b\u00e1o m\u00e3 HS d\u1ef1a tr\u00ean t\u00ean h\u00e0ng chung chung: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 khai &#8220;g\u1ed7 tr\u00f2n&#8221; ho\u1eb7c &#8220;g\u1ed7 x\u1ebb&#8221; m\u00e0 kh\u00f4ng m\u00f4 t\u1ea3 chi ti\u1ebft m\u1ee9c \u0111\u1ed9 gia c\u00f4ng, d\u1eabn \u0111\u1ebfn h\u1ed3 s\u01a1 h\u1ea3i quan thi\u1ebfu c\u0103n c\u1ee9 ph\u00e2n lo\u1ea1i, gi\u1ed1ng nh\u01b0 t\u00ecnh hu\u1ed1ng m\u00e0 Hi\u1ec7p h\u1ed9i G\u1ed7 v\u00e0 L\u00e2m s\u1ea3n Vi\u1ec7t Nam \u0111\u00e3 g\u1eb7p ph\u1ea3i trong c\u00f4ng v\u0103n ki\u1ebfn ngh\u1ecb. H\u1eadu qu\u1ea3 l\u00e0 l\u00f4 h\u00e0ng c\u00f3 th\u1ec3 b\u1ecb gi\u1eef l\u1ea1i ki\u1ec3m tra th\u1ef1c t\u1ebf, k\u00e9o d\u00e0i th\u1eddi gian th\u00f4ng quan.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Nh\u1ea7m l\u1eabn ng\u01b0\u1ee1ng \u0111\u1ed9 d\u00e0y gi\u1eefa c\u00e1c nh\u00f3m m\u00e3: <\/b><span style=\"font-weight: 400;\">Ranh gi\u1edbi \u0111\u1ed9 d\u00e0y 6mm gi\u1eefa nh\u00f3m 44.07 v\u00e0 44.08 l\u00e0 \u0111i\u1ec3m d\u1ec5 g\u00e2y sai s\u00f3t nh\u1ea5t trong th\u1ef1c t\u1ebf. Ch\u00eanh l\u1ec7ch thu\u1ebf su\u1ea5t gi\u1eefa hai nh\u00f3m n\u00e0y l\u00ean t\u1edbi 15 \u0111i\u1ec3m ph\u1ea7n tr\u0103m, n\u00ean ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong \u0111o l\u01b0\u1eddng k\u1ef9 thu\u1eadt c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu s\u1ed1 ti\u1ec1n \u0111\u00e1ng k\u1ec3.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: \u00c1p d\u1ee5ng sai ph\u1ea1m vi mi\u1ec5n thu\u1ebf cho nguy\u00ean li\u1ec7u trong n\u01b0\u1edbc: <\/b><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p gia c\u00f4ng xu\u1ea5t kh\u1ea9u nh\u1ea7m l\u1eabn \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, trong khi quy \u0111\u1ecbnh ch\u1ec9 mi\u1ec5n thu\u1ebf ph\u1ea7n nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u. Ph\u1ea7n gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb nguy\u00ean li\u1ec7u g\u1ed7 trong n\u01b0\u1edbc thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u v\u1eabn ph\u1ea3i t\u00ednh thu\u1ebf \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra sau th\u00f4ng quan: <\/b><span style=\"font-weight: 400;\">C\u01a1 quan h\u1ea3i quan c\u00f3 quy\u1ec1n ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ph\u00e2n lo\u1ea1i trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh ho\u1eb7c b\u1ea3ng \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh m\u1ee9c nguy\u00ean li\u1ec7u, kho\u1ea3n ch\u00eanh l\u1ec7ch thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb truy thu k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ l\u00e0 t\u00e0i li\u1ec7u tham chi\u1ebfu thi\u1ebft th\u1ef1c gi\u00fap doanh nghi\u1ec7p g\u1ed7 hi\u1ec3u r\u00f5 h\u01a1n nguy\u00ean t\u1eafc ph\u00e2n lo\u1ea1i m\u00e3 HS, m\u1ee9c thu\u1ebf su\u1ea5t xu\u1ea5t kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng m\u1ee9c \u0111\u1ed9 gia c\u00f4ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf nguy\u00ean li\u1ec7u gia c\u00f4ng. Vi\u1ec7c n\u1eafm v\u1eefng n\u1ed9i dung c\u00f4ng v\u0103n ngay t\u1eeb kh\u00e2u chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt s\u1ebd gi\u00fap doanh nghi\u1ec7p r\u00fat ng\u1eafn th\u1eddi gian th\u00f4ng quan, gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\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\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 &#8211; 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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;\"> &#8211; S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN &#8211; Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ c\u00f3 ph\u1ea3i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. \u0110\u00e2y l\u00e0 c\u00f4ng v\u0103n h\u00e0nh ch\u00ednh mang t\u00ednh h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5, tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc c\u1ee5 th\u1ec3 c\u1ee7a Hi\u1ec7p h\u1ed9i G\u1ed7 v\u00e0 L\u00e2m s\u1ea3n Vi\u1ec7t Nam, kh\u00f4ng ph\u1ea3i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u00ean kh\u00f4ng thay th\u1ebf c\u00e1c ngh\u1ecb \u0111\u1ecbnh, lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ec sao C\u1ee5c H\u1ea3i quan ch\u01b0a x\u00e1c \u0111\u1ecbnh m\u00e3 HS c\u1ee5 th\u1ec3 trong c\u00f4ng v\u0103n n\u00e0y?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ee7a hi\u1ec7p h\u1ed9i ch\u1ec9 n\u00eau t\u00ean h\u00e0ng chung l\u00e0 g\u1ed7 tr\u00f2n, g\u1ed7 x\u1ebb, ch\u01b0a cung c\u1ea5p \u0111\u1ee7 th\u00f4ng tin v\u1ec1 m\u1ee9c \u0111\u1ed9 gia c\u00f4ng, k\u00edch th\u01b0\u1edbc, \u0111\u1ed9 d\u00e0y \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00ean l\u00e0m g\u00ec \u0111\u1ec3 tr\u00e1nh \u00e1p sai m\u00e3 HS cho g\u1ed7 xu\u1ea5t kh\u1ea9u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, m\u00f4 t\u1ea3 r\u00f5 m\u1ee9c \u0111\u1ed9 gia c\u00f4ng, \u0111\u1ed9 d\u00e0y s\u1ea3n ph\u1ea9m v\u00e0 c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a v\u1edbi chi c\u1ee5c h\u1ea3i quan tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u l\u1edbn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean li\u1ec7u g\u1ed7 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf to\u00e0n b\u1ed9 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ho\u00e0n to\u00e0n. Ch\u1ec9 ph\u1ea7n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Ph\u1ea7n gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u trong n\u01b0\u1edbc c\u1ea5u th\u00e0nh trong s\u1ea3n ph\u1ea9m v\u1eabn ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t xu\u1ea5t kh\u1ea9u g\u1ed7 c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo th\u1eddi gian kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo t\u1eebng th\u1eddi k\u1ef3. Doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 C\u1ee5c H\u1ea3i quan \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u g\u1ed7 c\u00f3 \u00e1p d\u1ee5ng gi\u1ed1ng t\u1ef7 gi\u00e1 khai thu\u1ebf n\u1ed9i \u0111\u1ecba kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo kho\u1ea3n 4 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, t\u00e1ch bi\u1ec7t v\u1edbi t\u1ef7 gi\u00e1 khai thu\u1ebf \u00e1p d\u1ee5ng cho c\u00e1c kho\u1ea3n thu n\u1ed9i \u0111\u1ecba kh\u00e1c.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 20173\/CHQ-NVTHQ l\u00e0 v\u0103n b\u1ea3n do C\u1ee5c H\u1ea3i quan ban h\u00e0nh ng\u00e0y 11\/8\/2026, ph\u00fac \u0111\u00e1p Hi\u1ec7p h\u1ed9i G\u1ed7 v\u00e0 L\u00e2m s\u1ea3n Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng g\u1ed7 tr\u00f2n v\u00e0 g\u1ed7 x\u1ebb. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb tham chi\u1ebfu quan tr\u1ecdng cho h\u00e0ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7443,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,5],"tags":[],"class_list":["post-7442","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-xnk"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7442","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=7442"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7442\/revisions"}],"predecessor-version":[{"id":7447,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7442\/revisions\/7447"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7443"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7442"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7442"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7442"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}