{"id":33017,"date":"2023-12-08T02:14:21","date_gmt":"2023-12-08T02:14:21","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-suy-luan-trong-xac-dinh-tri-gia-hai-quan-la-gi.html"},"modified":"2023-12-23T11:14:39","modified_gmt":"2023-12-23T04:14:39","slug":"phuong-phap-suy-luan-trong-xac-dinh-tri-gia-hai-quan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-suy-luan-trong-xac-dinh-tri-gia-hai-quan-la-gi.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p suy lu\u1eadn trong x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan l\u00e0 g\u00ec?"},"content":{"rendered":"
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Ph\u01b0\u01a1ng ph\u00e1p suy lu\u1eadn (Ngu\u1ed3n: European Commission)<\/p>\n<\/div>\n<\/div>\n

Ph\u01b0\u01a1ng ph\u00e1p suy lu\u1eadn<\/font><\/h2>\n

Ph\u01b0\u01a1ng ph\u00e1p suy lu\u1eadn<\/i> l\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan b\u1eb1ng c\u00e1ch \u00e1p d\u1ee5ng tu\u1ea7n t\u1ef1 v\u00e0 linh ho\u1ea1t c\u00e1c ph\u01b0\u01a1ng ph\u00e1p nh\u01b0\u00a0tr\u1ecb gi\u00e1 giao d\u1ecbch,\u00a0tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb,\u00a0tr\u1ecb gi\u00e1 t\u00ednh to\u00e1n\u00a0v\u00e0 d\u1eebng ngay t\u1ea1i ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/p>\n

Qui \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p suy lu\u1eadn tr\u1ecb gi\u00e1 h\u1ea3i quan<\/font><\/h3>\n

C\u00e1c tr\u1ecb gi\u00e1 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan<\/b><\/p>\n

a) Gi\u00e1 b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba c\u1ee7a m\u1eb7t h\u00e0ng c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam;<\/p>\n

b) Gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a \u1edf th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u;<\/p>\n

c) Gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a \u0111\u1ec3 xu\u1ea5t kh\u1ea9u \u0111\u1ebfn n\u01b0\u1edbc kh\u00e1c;<\/p>\n

d) Chi ph\u00ed s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, tr\u1eeb c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n;<\/p>\n

\u0111) Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u;<\/p>\n

e) Tr\u1ecb gi\u00e1 do c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh kh\u00f4ng tu\u00e2n theo nguy\u00ean t\u1eafc v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan theo qui <\/span>\u0111\u1ecbnh ho\u1eb7c tr\u1ecb gi\u00e1 do ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u00e1o khi ch\u01b0a c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a \u0111\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o Vi\u1ec7t Nam;<\/p>\n

g) S\u1eed d\u1ee5ng tr\u1ecb gi\u00e1 cao h\u01a1n trong hai tr\u1ecb gi\u00e1 thay th\u1ebf \u0111\u1ec3 l\u00e0m tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/p>\n

M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng linh ho\u1ea1t c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan<\/b><\/p>\n

1. V\u1eadn d\u1ee5ng 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 ho\u1eb7c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng t\u1ef1.<\/p>\n

2. V\u1eadn d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb b\u1eb1ng m\u1ed9t trong c\u00e1c c\u00e1ch sau \u0111\u00e2y:<\/p>\n

a) Trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadp kh\u1ea9u m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u00e1 d\u00f9ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb th\u00ec l\u1ef1a ch\u1ecdn \u0111\u01a1n gi\u00e1 \u0111\u01b0\u1ee3c b\u00e1n ra v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u0169y k\u1ebf l\u1edbn nh\u1ea5t trong v\u00f2ng 120 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadp kh\u1ea9u c\u1ee7a l\u00f4 h\u00e0ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ec3 kh\u1ea5u tr\u1eeb;<\/p>\n

b) N\u1ebfu kh\u00f4ng c\u00f3 \u0111\u01a1n gi\u00e1 b\u00e1n l\u1ea1i c\u1ee7a ch\u00ednh h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ho\u1eb7c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u gi\u1ed1ng h\u1ec7t hay h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng t\u1ef1 cho ng\u01b0\u1eddi kh\u00f4ng c\u00f3 quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t v\u1edbi ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u th\u00ec l\u1ef1a ch\u1ecdn \u0111\u01a1n gi\u00e1 b\u00e1n l\u1ea1i h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua c\u00f3 quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t, v\u1edbi \u0111i\u1ec1u ki\u1ec7n m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 c\u1ea3 trong giao d\u1ecbch mua b\u00e1n.<\/p>\n

3. Tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u gi\u1ed1ng h\u1ec7t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 t\u00ednh to\u00e1n.<\/p>\n

4. Tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng t\u1ef1 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 t\u00ednh to\u00e1n. (Theo Th\u00f4ng t\u01b0\u00a0S\u1ed1: 39\/2015\/TT-BTC<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u01b0\u01a1ng ph\u00e1p suy lu\u1eadn l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.\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\/33017"}],"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=33017"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33017\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=33017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=33017"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=33017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}