{"id":32996,"date":"2023-12-08T02:14:05","date_gmt":"2023-12-08T02:14:05","guid":{"rendered":"https:\/\/masterskills.org\/blog\/moi-quan-he-dac-biet-special-relationship-trong-xuat-nhap-khau-la-gi.html"},"modified":"2023-12-23T11:14:39","modified_gmt":"2023-12-23T04:14:39","slug":"moi-quan-he-dac-biet-special-relationship-trong-xuat-nhap-khau-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/moi-quan-he-dac-biet-special-relationship-trong-xuat-nhap-khau-la-gi.html","title":{"rendered":"M\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t (Special Relationship) trong xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec?"},"content":{"rendered":"
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M\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t (Special Relationship) (Ngu\u1ed3n: milewalk)<\/p>\n<\/div>\n<\/div>\n

M\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t (Special Relationship)<\/font><\/h2>\n

M\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t <\/b>– danh t\u1eeb, trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c d\u00f9ng b\u1edfi c\u1ee5m t\u1eeb\u00a0Special Relationship<\/b>.<\/p>\n

Ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t<\/i> n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

a) C\u00f9ng l\u00e0 nh\u00e2n vi\u00ean ho\u1eb7c m\u1ed9t ng\u01b0\u1eddi l\u00e0 nh\u00e2n vi\u00ean, ng\u01b0\u1eddi kia l\u00e0 gi\u00e1m \u0111\u1ed1c trong doanh nghi\u1ec7p kh\u00e1c;<\/p>\n

b) C\u00f9ng l\u00e0 nh\u1eefng th\u00e0nh vi\u00ean h\u1ee3p danh g\u00f3p v\u1ed1n trong kinh doanh \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt c\u00f4ng nh\u1eadn;<\/p>\n

c) L\u00e0 ch\u1ee7 v\u00e0 ng\u01b0\u1eddi l\u00e0m thu\u00ea;<\/p>\n

d) Ng\u01b0\u1eddi b\u00e1n c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t ng\u01b0\u1eddi mua ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i;<\/p>\n

\u0111) C\u00f9ng b\u1ecb m\u1ed9t b\u00ean th\u1ee9 ba ki\u1ec3m so\u00e1t;<\/p>\n

e) C\u00f9ng ki\u1ec3m so\u00e1t m\u1ed9t b\u00ean th\u1ee9 ba;<\/p>\n

M\u1ed9t ng\u01b0\u1eddi c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t ng\u01b0\u1eddi kh\u00e1c theo qui \u0111\u1ecbnh\u00a0l\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ec3 h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c hay ch\u1ec9 \u0111\u1ea1o \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi kia.<\/p>\n

g) C\u00f3 m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh: V\u1ee3 ch\u1ed3ng, b\u1ed1 m\u1eb9 v\u00e0 con c\u00e1i \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt c\u00f4ng nh\u1eadn, \u00f4ng b\u00e0 v\u00e0 ch\u00e1u c\u00f3 quan h\u1ec7 huy\u1ebft th\u1ed1ng v\u1edbi nhau, c\u00f4 ch\u00fa b\u00e1c v\u00e0 ch\u00e1u ru\u1ed9t, anh ch\u1ecb em ru\u1ed9t, anh ch\u1ecb em d\u00e2u, r\u1ec3;<\/p>\n

h) M\u1ed9t ng\u01b0\u1eddi th\u1ee9 ba s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t ho\u1eb7c n\u1eafm gi\u1eef t\u1eeb 5% tr\u1edf l\u00ean s\u1ed1 c\u1ed5 phi\u1ebfu c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a c\u1ea3 hai b\u00ean;<\/p>\n

i) C\u00e1c b\u00ean li\u00ean k\u1ebft v\u1edbi nhau trong kinh doanh, trong \u0111\u00f3 m\u1ed9t b\u00ean l\u00e0 \u0111\u1ea1i l\u00ed<\/span> \u0111\u1ed9c quy\u1ec1n, nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ed9c quy\u1ec1n ho\u1eb7c nh\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed9c quy\u1ec1n c\u1ee7a b\u00ean kia \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t<\/i> n\u1ebfu nh\u01b0 m\u1ed1i quan h\u1ec7 \u0111\u00f3 ph\u00f9 h\u1ee3p v\u1edbi qui <\/span>\u0111\u1ecbnh.<\/p>\n

Qui \u0111\u1ecbnh v\u1ec1 m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t trong xu\u1ea5t nh\u1eadp kh\u1ea9u<\/span><\/font><\/h3>\n

M\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn tr\u1ecb gi\u00e1 giao d\u1ecbch<\/b><\/p>\n

M\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t<\/i> gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn\u00a0tr\u1ecb gi\u00e1 giao d\u1ecbch\u00a0n\u1ebfu th\u1ecfa m\u00e3n m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

1. Giao d\u1ecbch mua b\u00e1n gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nh\u01b0 giao d\u1ecbch mua b\u00e1n v\u1edbi nh\u1eefng ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t<\/i> v\u1edbi ng\u01b0\u1eddi b\u00e1n c\u00f9ng nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00f3 v\u1ec1 Vi\u1ec7t Nam.\u00a0<\/p>\n

C\u01a1 quan h\u1ea3i quan ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m tra c\u00e1ch th\u1ee9c m\u00e0 ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n thi\u1ebft l\u1eadp m\u1ed1i quan h\u1ec7 mua b\u00e1n v\u00e0 c\u00e1ch th\u1ee9c \u0111\u00e0m ph\u00e1n \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee9c gi\u00e1 khai b\u00e1o, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra k\u1ebft lu\u1eadn l\u00e0 tr\u1ecb gi\u00e1 khai b\u00e1o c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t<\/i> hay kh\u00f4ng.
<\/b><\/p>\n

2. Tr\u1ecb gi\u00e1 giao d\u1ecbch c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u x\u1ea5p x\u1ec9 v\u1edbi m\u1ed9t trong nh\u1eefng tr\u1ecb gi\u00e1 d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a l\u00f4 h\u00e0ng \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u \u0111\u1ebfn Vi\u1ec7t Nam trong c\u00f9ng ng\u00e0y ho\u1eb7c trong kho\u1ea3ng th\u1eddi gian 60 ng\u00e0y tr\u01b0\u1edbc ho\u1eb7c 60 ng\u00e0y sau ng\u00e0y xu\u1ea5t kh\u1ea9u l\u00f4 h\u00e0ng \u0111ang ch\u1ee9ng minh:<\/p>\n

a)\u00a0Tr\u1ecb gi\u00e1 h\u1ea3i quan\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 giao d\u1ecbch c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u gi\u1ed1ng h\u1ec7t hay t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c b\u00e1n cho ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u kh\u00e1c kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t<\/i> v\u1edbi ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u (ng\u01b0\u1eddi b\u00e1n);<\/p>\n

b) Tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u gi\u1ed1ng h\u1ec7t hay t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb theo qui <\/span>\u0111\u1ecbnh;<\/p>\n

c) Tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u gi\u1ed1ng h\u1ec7t hay t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 t\u00ednh to\u00e1n theo qui <\/span>\u0111\u1ecbnh.<\/p>\n

Th\u1ee7 t\u1ee5c khai b\u00e1o, ki\u1ec3m tra<\/b><\/p>\n

1. T\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00ed<\/span> t\u1edd khai, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n c\u00f3 m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t<\/i> nh\u01b0ng kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn tr\u1ecb gi\u00e1 giao d\u1ecbch th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0 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

2. Tr\u00ean c\u01a1 s\u1edf nh\u1eefng th\u00f4ng tin c\u00f3 s\u1eb5n, tr\u01b0\u1eddng h\u1ee3p nghi v\u1ea5n m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t<\/i> c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn tr\u1ecb gi\u00e1 giao d\u1ecbch, c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u1ed1i tho\u1ea1i \u0111\u1ec3 ng\u01b0\u1eddi khai h\u1ea3i quan gi\u1ea3i tr\u00ecnh v\u00e0 cung c\u1ea5p th\u00eam th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t<\/i> \u0111\u00f3, nh\u1eb1m l\u00e0m r\u00f5 m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t<\/b> gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn tr\u1ecb gi\u00e1 giao d\u1ecbch c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo qui <\/span>\u0111\u1ecbnh. (Theo Th\u00f4ng t\u01b0\u00a0S\u1ed1: 39\/2015\/TT-BTC<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n M\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t (ti\u1ebfng Anh: Special Relationship) l\u00e0 m\u1ed1i quan h\u1ec7 gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n trong ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt qui \u0111\u1ecbnh.\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\/32996"}],"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=32996"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/32996\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=32996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=32996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=32996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}