{"id":33031,"date":"2023-12-08T02:14:50","date_gmt":"2023-12-08T02:14:50","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tri-gia-hai-quan-customs-valuation-la-gi.html"},"modified":"2023-12-23T11:14:42","modified_gmt":"2023-12-23T04:14:42","slug":"tri-gia-hai-quan-customs-valuation-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tri-gia-hai-quan-customs-valuation-la-gi.html","title":{"rendered":"Tr\u1ecb gi\u00e1 h\u1ea3i quan (Customs Valuation) l\u00e0 g\u00ec?"},"content":{"rendered":"
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Tr\u1ecb gi\u00e1 h\u1ea3i quan (Customs Valuation) (Ngu\u1ed3n: fijisun)<\/p>\n<\/div>\n<\/div>\n

Tr\u1ecb gi\u00e1 h\u1ea3i quan (Customs Valuation)<\/font><\/h2>\n

Tr\u1ecb gi\u00e1 h\u1ea3i quan<\/b> – danh t\u1eeb, trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c d\u00f9ng b\u1edfi c\u1ee5m t\u1eeb\u00a0Customs Valuation<\/b>.<\/p>\n

Tr\u1ecb gi\u00e1 h\u1ea3i quan<\/i> hay gi\u00e1 tr\u1ecb h\u1ea3i quan<\/i>, l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c m\u1eb7t h\u00e0ng trong l\u00f4 h\u00e0ng v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf nh\u1eadp kh\u1ea9u m\u00e0 ng\u01b0\u1eddi nh\u1eadn h\u00e0ng ph\u1ea3i tr\u1ea3. V\u00ed d\u1ee5: n\u1ebfu v\u1eadn chuy\u1ec3n 10 b\u1ed9 v\u00e1y, m\u1ed7i chi\u1ebfc tr\u1ecb gi\u00e1 25 USD th\u00ec tr\u1ecb gi\u00e1 h\u1ea3i quan<\/i> ph\u1ea3i nh\u1eadp l\u00e0 250 USD. (Theo\u00a0European Commission<\/i>)<\/p>\n

Lu\u1eadt H\u1ea3i quan n\u0103m 2014 <\/i>qui \u0111\u1ecbnh nh\u01b0 sau: “Tr\u1ecb gi\u00e1 h\u1ea3i quan<\/i> l\u00e0 tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf, th\u1ed1ng k\u00ea h\u1ea3i quan.”<\/p>\n

Nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan<\/font><\/h3>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/b><\/p>\n

1. Nguy\u00ean t\u1eafc:\u00a0<\/p>\n

Tr\u1ecb gi\u00e1 h\u1ea3i quan<\/i> \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u l\u00e0 gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t kh\u00f4ng bao g\u1ed3m ph\u00ed b\u1ea3o hi\u1ec3m qu\u1ed1c t\u1ebf, ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/p>\n

2. Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh:<\/p>\n

a) Gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 b\u00e1n ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00ed<\/span> t\u01b0\u01a1ng \u0111\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan ph\u00f9 h\u1ee3p v\u1edbi h\u00e0ng h\u00f3a th\u1ef1c xu\u1ea5t kh\u1ea9u;<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u1ecb gi\u00e1 h\u1ea3i quan<\/i> theo qui <\/span>\u0111\u1ecbnh, tr\u1ecb gi\u00e1 h\u1ea3i quan<\/i> l\u00e0 tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u gi\u1ed1ng h\u1ec7t, t\u01b0\u01a1ng t\u1ef1 trong c\u01a1 s\u1edf d\u1eef li\u1ec7u tr\u1ecb gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u1ea7n nh\u1ea5t so v\u1edbi ng\u00e0y \u0111\u0103ng k\u00ed<\/span> t\u1edd khai xu\u1ea5t kh\u1ea9u c\u1ee7a h\u00e0ng h\u00f3a \u0111ang x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1, sau khi qui <\/span>\u0111\u1ed5i v\u1ec1 gi\u00e1 b\u00e1n t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t.\u00a0<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eeb hai tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u gi\u1ed1ng h\u1ec7t, t\u01b0\u01a1ng t\u1ef1 tr\u1edf l\u00ean th\u00ec tr\u1ecb gi\u00e1 h\u1ea3i quan<\/i> l\u00e0 tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u gi\u1ed1ng h\u1ec7t, t\u01b0\u01a1ng t\u1ef1 th\u1ea5p nh\u1ea5t.
<\/b><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/b><\/p>\n

1. Nguy\u00ean t\u1eafc:\u00a0<\/p>\n

Tr\u1ecb gi\u00e1 h\u1ea3i quan<\/i> \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean.<\/p>\n

2. Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh:\u00a0<\/p>\n

Gi\u00e1 th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch \u00e1p d\u1ee5ng tu\u1ea7n t\u1ef1 s\u00e1u ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan<\/i> theo qui <\/span>\u0111\u1ecbnh v\u00e0 d\u1eebng ngay \u1edf ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u1ecb gi\u00e1 h\u1ea3i quan<\/i>. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan<\/b> bao g\u1ed3m:<\/p>\n

a)\u00a0Ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 giao d\u1ecbch;<\/p>\n

b) 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;<\/p>\n

c) Ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 giao d\u1ecbch c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng t\u1ef1;<\/p>\n

d) Ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb;<\/p>\n

\u0111) Ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 t\u00ednh to\u00e1n;<\/p>\n

e) Ph\u01b0\u01a1ng ph\u00e1p suy lu\u1eadn.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec1 ngh\u1ecb b\u1eb1ng v\u0103n b\u1ea3n th\u00ec tr\u00ecnh t\u1ef1 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 t\u00ednh to\u00e1n c\u00f3 th\u1ec3 ho\u00e1n \u0111\u1ed5i cho nhau. (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 h\u1ea3i quan (ti\u1ebfng Anh: Customs Valuation) l\u00e0 tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf, th\u1ed1ng k\u00ea h\u1ea3i quan.\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\/33031"}],"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=33031"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33031\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=33031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=33031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=33031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}