{"id":32989,"date":"2023-12-08T02:13:53","date_gmt":"2023-12-08T02:13:53","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phi-giay-phep-licensing-fee-la-gi-phi-giay-phep-trong-nhap-khau.html"},"modified":"2023-12-23T11:14:38","modified_gmt":"2023-12-23T04:14:38","slug":"phi-giay-phep-licensing-fee-la-gi-phi-giay-phep-trong-nhap-khau","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phi-giay-phep-licensing-fee-la-gi-phi-giay-phep-trong-nhap-khau.html","title":{"rendered":"Ph\u00ed gi\u1ea5y ph\u00e9p (Licensing Fee) l\u00e0 g\u00ec? Ph\u00ed gi\u1ea5y ph\u00e9p trong nh\u1eadp kh\u1ea9u"},"content":{"rendered":"
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Ph\u00ed gi\u1ea5y ph\u00e9p (Licensing Fee) (Ngu\u1ed3n: RSG Media)<\/p>\n<\/div>\n<\/div>\n

Ph\u00ed gi\u1ea5y ph\u00e9p (Licensing Fee)<\/font><\/h2>\n

Ph\u00ed gi\u1ea5y ph\u00e9p <\/b>– danh t\u1eeb, trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c d\u00f9ng b\u1edfi c\u1ee5m t\u1eeb\u00a0Licensing Fee<\/b>.<\/p>\n

Ph\u00ed gi\u1ea5y ph\u00e9p<\/i> l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i tr\u1ea3 tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp cho ch\u1ee7 th\u1ec3 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 \u0111\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng n\u1eb1m trong c\u00e1c quy\u1ec1n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p. (Theo Investopedia<\/i>)<\/p>\n

Quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p<\/i> l\u00e0 quy\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi s\u00e1ng ch\u1ebf, ki\u1ec3u d\u00e1ng c\u00f4ng nghi\u1ec7p, thi\u1ebft k\u1ebf b\u1ed1 tr\u00ed m\u1ea1ch t\u00edch h\u1ee3p b\u00e1n d\u1eabn, nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i, ch\u1ec9 d\u1eabn \u0111\u1ecba l\u00fd, b\u00ed m\u1eadt kinh doanh do m\u00ecnh s\u00e1ng t\u1ea1o ra ho\u1eb7c s\u1edf h\u1eefu v\u00e0 quy\u1ec1n ch\u1ed1ng c\u1ea1nh tranh kh\u00f4ng l\u00e0nh m\u1ea1nh. (Theo Lu\u1eadt S\u1edf h\u1eefu tr\u00ed tu\u1ec7 n\u0103m 2005<\/i>)<\/p>\n

Ph\u00ed gi\u1ea5y ph\u00e9p li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/font><\/h3>\n

1. Ph\u00ed gi\u1ea5y ph\u00e9p<\/span><\/i>\u00a0ph\u1ea3i tr\u1ea3 \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a ph\u00f9 h\u1ee3p v\u1edbi b\u1ed9 ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ecfa thu\u1eadn v\u00e0 thanh to\u00e1n\u00a0ph\u00ed gi\u1ea5y ph\u00e9p<\/i><\/span>, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

a) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c b\u00e1n l\u1ea1i nguy\u00ean tr\u1ea1ng t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam ho\u1eb7c \u0111\u01b0\u1ee3c gia c\u00f4ng ch\u1ebf bi\u1ebfn \u0111\u01a1n gi\u1ea3n sau nh\u1eadp kh\u1ea9u theo\u00a0qui\u00a0\u0111\u1ecbnh;<\/p>\n

b) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 g\u1eafn nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a khi b\u00e1n t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/p>\n

2. Ph\u00ed gi\u1ea5y ph\u00e9p<\/span>\u00a0ph\u1ea3i tr\u1ea3 \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng s\u00e1ng ch\u1ebf, b\u00ed quy\u1ebft\u00a0k\u0129\u00a0thu\u1eadt ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 kh\u00e1c th\u1ec3 hi\u1ec7n tr\u00ean h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, h\u1ee3p \u0111\u1ed3ng c\u1ea5p ph\u00e9p ho\u1eb7c c\u00e1c th\u1ecfa thu\u1eadn kh\u00e1c v\u1ec1 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

a) S\u00e1ng ch\u1ebf, b\u00ed quy\u1ebft\u00a0k\u0129\u00a0thu\u1eadt ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 kh\u00e1c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u;<\/p>\n

b) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mang s\u00e1ng ch\u1ebf, ki\u1ec3u d\u00e1ng c\u00f4ng nghi\u1ec7p ho\u1eb7c c\u00e1c quy\u1ec1n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 kh\u00e1c;<\/p>\n

c) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 m\u00e1y m\u00f3c ho\u1eb7c thi\u1ebft b\u1ecb \u0111\u01b0\u1ee3c ch\u1ebf t\u1ea1o ho\u1eb7c s\u1ea3n xu\u1ea5t \u0111\u1ec3 \u1ee9ng d\u1ee5ng s\u00e1ng ch\u1ebf, b\u00ed quy\u1ebft\u00a0k\u0129\u00a0thu\u1eadt ho\u1eb7c quy\u1ec1n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 kh\u00e1c.<\/p>\n

Th\u1ee7 t\u1ee5c khai b\u00e1o, ki\u1ec3m tra ph\u00ed gi\u1ea5y ph\u00e9p<\/font><\/h3>\n

1. Tr\u01b0\u1eddng h\u1ee3p\u00a0ph\u00ed gi\u1ea5y ph\u00e9p<\/span><\/i>\u00a0x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng\u00a0k\u00ed\u00a0t\u1edd khai:<\/p>\n

a) Ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ef1 khai b\u00e1o kho\u1ea3n\u00a0ph\u00ed gi\u1ea5y ph\u00e9p<\/i><\/span>\u00a0tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ho\u1eb7c t\u1edd khai tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai t\u1edd khai tr\u1ecb gi\u00e1 h\u1ea3i quan;<\/p>\n

b) C\u01a1 quan h\u1ea3i quan ki\u1ec3m tra v\u00e0 x\u1eed\u00a0l\u00ed\u00a0k\u1ebft qu\u1ea3 ki\u1ec3m tra theo\u00a0qui\u00a0\u0111\u1ecbnh; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n\u00a0l\u00ed\u00a0thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p\u00a0ph\u00ed gi\u1ea5y ph\u00e9p<\/span>\u00a0<\/i>kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng\u00a0k\u00ed\u00a0t\u1edd khai do ph\u1ee5 thu\u1ed9c v\u00e0o doanh thu b\u00e1n h\u00e0ng sau nh\u1eadp kh\u1ea9u hay\u00a0l\u00ed\u00a0do kh\u00e1c \u0111\u01b0\u1ee3c\u00a0qui\u00a0\u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ri\u00eang v\u1ec1 vi\u1ec7c tr\u1ea3\u00a0ph\u00ed gi\u1ea5y ph\u00e9p<\/span>, th\u1ee7 t\u1ee5c khai b\u00e1o, ki\u1ec3m tra th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

a) T\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng\u00a0k\u00ed\u00a0t\u1edd khai, ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u00e1o r\u00f5\u00a0l\u00ed\u00a0do ch\u01b0a khai b\u00e1o \u0111\u01b0\u1ee3c kho\u1ea3n\u00a0ph\u00ed gi\u1ea5y ph\u00e9p<\/span>\u00a0tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ho\u1eb7c t\u1edd khai tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai t\u1edd khai tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/p>\n

Trong th\u1eddi h\u1ea1n 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c tr\u1ea3, ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n khai b\u00e1o, t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi kho\u1ea3n\u00a0ph\u00ed gi\u1ea5y ph\u00e9p<\/i><\/span>\u00a0th\u1ef1c t\u1ebf \u0111\u00e3 tr\u1ea3 tr\u00ean t\u1edd khai b\u1ed5 sung sau th\u00f4ng quan, \u0111\u1ed3ng th\u1eddi n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf theo\u00a0qui\u00a0\u0111\u1ecbnh;<\/p>\n

b) C\u01a1 quan h\u1ea3i quan ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn kho\u1ea3n\u00a0ph\u00ed gi\u1ea5y ph\u00e9p<\/span>\u00a0<\/i>v\u00e0 khai b\u00e1o c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan theo\u00a0qui\u00a0\u0111\u1ecbnh v\u00e0 x\u1eed\u00a0l\u00ed\u00a0nh\u01b0 sau:<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng khai b\u00e1o ho\u1eb7c khai b\u00e1o kh\u00f4ng \u0111\u00fang kho\u1ea3n\u00a0ph\u00ed gi\u1ea5y ph\u00e9p<\/i><\/span>, ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo\u00a0qui\u00a0\u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u00e1o ho\u1eb7c khai b\u00e1o b\u1ed5 sung.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng khai b\u00e1o ho\u1eb7c kh\u00f4ng khai b\u00e1o b\u1ed5 sung theo y\u00eau c\u1ea7u, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan, \u1ea5n \u0111\u1ecbnh thu\u1ebf, thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) theo\u00a0qui\u00a0\u0111\u1ecbnh;<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u00e1o\u00a0ph\u00ed gi\u1ea5y ph\u00e9p<\/b><\/span>\u00a0kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n theo\u00a0qui\u00a0\u0111\u1ecbnh, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n x\u1eed ph\u1ea1t theo\u00a0qui\u00a0\u0111\u1ecbnh. (Theo\u00a0Th\u00f4ng t\u01b0 S\u1ed1: 39\/2015\/TT-BTC<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u00ed gi\u1ea5y ph\u00e9p (ti\u1ebfng anh: Licensing Fee) l\u00e0 chi ph\u00ed b\u1eaft bu\u1ed9c b\u1ecf ra \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[418],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/32989"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=32989"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/32989\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=32989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=32989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=32989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}