{"id":33021,"date":"2023-12-08T02:14:30","date_gmt":"2023-12-08T02:14:30","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-tri-gia-khau-tru-trong-nhap-khau-la-gi.html"},"modified":"2023-12-23T11:14:39","modified_gmt":"2023-12-23T04:14:39","slug":"phuong-phap-tri-gia-khau-tru-trong-nhap-khau-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-tri-gia-khau-tru-trong-nhap-khau-la-gi.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb trong nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec?"},"content":{"rendered":"
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Tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb (Ngu\u1ed3n: MediaNama)<\/p>\n<\/div>\n<\/div>\n

Tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb\u00a0 \u00a0
<\/i><\/font><\/h2>\n

Tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb<\/i> l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 giao d\u1ecbch kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.\u00a0<\/span><\/p>\n

Tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb<\/i> \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o \u0111\u01a1n gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, 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 tr\u00ean th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam theo qui <\/span>\u0111\u1ecbnh v\u00e0 tr\u1eeb c\u00e1c chi ph\u00ed h\u1ee3p l\u00ed<\/span>, l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c sau khi b\u00e1n h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb<\/font><\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng<\/b><\/p>\n

1. Ch\u01b0a \u0111\u01b0\u1ee3c b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam ho\u1eb7c vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo qui <\/span>\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n Vi\u1ec7t Nam;<\/p>\n

2. C\u00f3 li\u00ean quan \u0111\u1ebfn kho\u1ea3n tr\u1ee3 gi\u00fap do b\u1ea5t k\u00ec ng\u01b0\u1eddi n\u00e0o cung c\u1ea5p theo qui <\/span>\u0111\u1ecbnh.<\/p>\n

Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam<\/b><\/p>\n

1. Gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00f3 t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan th\u00ec l\u1ea5y gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf c\u1ee7a 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 c\u00f2n nguy\u00ean tr\u1ea1ng nh\u01b0 khi nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf.<\/p>\n

H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f2n nguy\u00ean tr\u1ea1ng nh\u01b0 khi nh\u1eadp kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a sau khi nh\u1eadp kh\u1ea9u kh\u00f4ng b\u1ecb b\u1ea5t c\u1ee9 m\u1ed9t t\u00e1c \u0111\u1ed9ng n\u00e0o l\u00e0m thay \u0111\u1ed5i h\u00ecnh d\u1ea1ng, \u0111\u1eb7c \u0111i\u1ec3m, t\u00ednh ch\u1ea5t, c\u00f4ng d\u1ee5ng c\u1ee7a h\u00e0ng h\u00f3a ho\u1eb7c l\u00e0m t\u0103ng, gi\u1ea3m tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.<\/p>\n

2. Ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u v\u00e0 ng\u01b0\u1eddi mua h\u00e0ng trong n\u01b0\u1edbc kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t theo qui <\/span>\u0111\u1ecbnh;<\/p>\n

3. M\u1ee9c gi\u00e1 b\u00e1n t\u00ednh tr\u00ean s\u1ed1 l\u01b0\u1ee3ng b\u00e1n ra l\u1edbn nh\u1ea5t v\u00e0 \u0111\u1ee7 \u0111\u1ec3 h\u00ecnh th\u00e0nh \u0111\u01a1n gi\u00e1. M\u1ee9c gi\u00e1 b\u00e1n ra t\u00ednh tr\u00ean s\u1ed1 l\u01b0\u1ee3ng b\u00e1n ra l\u1edbn nh\u1ea5t l\u00e0 m\u1ee9c gi\u00e1 m\u00e0 h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng t\u1ed5ng c\u1ed9ng l\u1edbn nh\u1ea5t trong c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a \u1edf c\u1ea5p \u0111\u1ed9 th\u01b0\u01a1ng m\u1ea1i \u0111\u1ea7u ti\u00ean ngay sau khi nh\u1eadp kh\u1ea9u;<\/p>\n

4. H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n ra (b\u00e1n bu\u00f4n ho\u1eb7c b\u00e1n l\u1ebb) v\u00e0o ng\u00e0y s\u1edbm nh\u1ea5t ngay sau khi nh\u1eadp kh\u1ea9u, nh\u01b0ng kh\u00f4ng ch\u1eadm qu\u00e1 90 ng\u00e0y (ng\u00e0y theo l\u1ecbch) sau ng\u00e0y nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng \u0111\u00f3.\u00a0<\/p>\n

Ng\u00e0y s\u1edbm nh\u1ea5t ngay sau khi nh\u1eadp kh\u1ea9u l\u00e0 ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u1ee7 \u0111\u1ec3 h\u00ecnh th\u00e0nh \u0111\u01a1n gi\u00e1 (t\u1ed1i thi\u1ec3u b\u1eb1ng 10% l\u01b0\u1ee3ng h\u00e0ng h\u00f3a c\u1ee7a m\u1eb7t h\u00e0ng \u0111\u00f3 trong l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u).<\/p>\n

Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb<\/b><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb ph\u1ea3i d\u1ef1a tr\u00ean c\u01a1 s\u1edf c\u00e1c s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, c\u00f3 s\u1eb5n v\u00e0 \u0111\u01b0\u1ee3c ghi ch\u00e9p, ph\u1ea3n \u00e1nh theo c\u00e1c qui <\/span>\u0111\u1ecbnh, chu\u1ea9n m\u1ef1c c\u1ee7a k\u1ebf to\u00e1n Vi\u1ec7t Nam. C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea3i l\u00e0 nh\u1eefng kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e9p h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed h\u1ee3p l\u00ed<\/span> c\u1ee7a doanh nghi\u1ec7p theo Lu\u1eadt k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/p>\n

Ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan<\/b><\/p>\n

a) H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ho\u1eb7c h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng theo qui <\/span>\u0111\u1ecbnh;<\/p>\n

b) H\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00ed<\/span> b\u00e1n h\u00e0ng n\u1ebfu ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u l\u00e0 \u0111\u1ea1i l\u00ed<\/span> b\u00e1n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u. H\u1ee3p \u0111\u1ed3ng n\u00e0y ph\u1ea3i qui <\/span>\u0111\u1ecbnh c\u1ee5 th\u1ec3 kho\u1ea3n ph\u00ed hoa h\u1ed3ng m\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i l\u00ed<\/span> \u0111\u01b0\u1ee3c h\u01b0\u1edfng, c\u00e1c lo\u1ea1i chi ph\u00ed m\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i l\u00ed<\/span> ph\u1ea3i tr\u1ea3;<\/p>\n

c) B\u1ea3n gi\u1ea3i tr\u00ecnh v\u1ec1 doanh thu b\u00e1n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed;<\/p>\n

d) T\u1edd khai h\u1ea3i quan v\u00e0 t\u1edd khai tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a l\u00f4 h\u00e0ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ec3 kh\u1ea5u tr\u1eeb;<\/p>\n

\u0111) C\u00e1c t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft kh\u00e1c \u0111\u1ec3 ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan. (Theo Th\u00f4ng t\u01b0\u00a0S\u1ed1: 39\/2015\/TT-BTC<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb 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\/33021"}],"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=33021"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33021\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=33021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=33021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=33021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}