{"id":33526,"date":"2023-12-08T02:34:10","date_gmt":"2023-12-08T02:34:10","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phan-luong-to-khai-la-gi-noi-dung-phan-luong-to-khai.html"},"modified":"2023-12-23T11:36:25","modified_gmt":"2023-12-23T04:36:25","slug":"phan-luong-to-khai-la-gi-noi-dung-phan-luong-to-khai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phan-luong-to-khai-la-gi-noi-dung-phan-luong-to-khai.html","title":{"rendered":"Ph\u00e2n lu\u1ed3ng t\u1edd khai l\u00e0 g\u00ec? N\u1ed9i dung ph\u00e2n lu\u1ed3ng t\u1edd khai"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: photo-1-baomoi.zadn.vn)<\/p>\n<\/div>\n<\/div>\n

Ph\u00e2n lu\u1ed3ng t\u1edd khai (Selectivity of customs declaration form)<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Ph\u00e2n lu\u1ed3ng t\u1edd khai<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0Selectivity of customs declaration form.<\/b><\/p>\n

Theo \u0110i\u1ec1u 10, Th\u00f4ng t\u01b0 39\/\/BTC: Vi\u1ec7c ki\u1ec3m tra tr\u1ef1c ti\u1ebfp h\u1ed3 s\u01a1, ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng qu\u1ea3n l\u00ed r\u1ee7i ro do H\u1ec7 th\u1ed1ng x\u1eed l\u00ed d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan th\u00f4ng b\u00e1o (sau \u0111\u00e2y g\u1ecdi l\u00e0 ph\u00e2n lu\u1ed3ng t\u1edd khai<\/i>).<\/p>\n

N\u1ed9i dung ph\u00e2n lu\u1ed3ng t\u1edd khai<\/font><\/h3>\n

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 1,\u00a0Kho\u1ea3n 8, Th\u00f4ng t\u01b0 39\/\/TT-BTC, ph\u00e2n lu\u1ed3ng t\u1edd khai <\/i>g\u1ed3m c\u00e1c n\u1ed9i dung nh\u01b0 sau:<\/p>\n

1. T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed:<\/p>\n

– T\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u:<\/p>\n

T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u0103n c\u1ee9 ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh qui \u0111\u1ecbnh \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh ph\u00e2n lu\u1ed3ng t\u1edd khai<\/i> v\u00e0 th\u00f4ng b\u00e1o tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00ed d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan theo m\u1ed9t trong nh\u1eefng h\u00ecnh th\u1ee9c d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

+ Ch\u1ea5p nh\u1eadn th\u00f4ng tin khai T\u1edd khai h\u1ea3i quan (lu\u1ed3ng 1);<\/p>\n

+ Ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan do ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan tr\u00ean C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia (lu\u1ed3ng 2);<\/p>\n

+ Ki\u1ec3m tra ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a tr\u00ean c\u01a1 s\u1edf ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan do ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan tr\u00ean C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia (lu\u1ed3ng 3).<\/p>\n

– T\u1edd khai v\u1eadn chuy\u1ec3n \u0111\u1ed9c l\u1eadp:<\/p>\n

+ Ch\u1ea5p nh\u1eadn th\u00f4ng tin khai T\u1edd khai h\u1ea3i quan (lu\u1ed3ng 1);<\/p>\n

+ Ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan do ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan tr\u00ean C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia (lu\u1ed3ng 2).<\/p>\n

2. T\u1edd khai h\u1ea3i quan gi\u1ea5y, B\u1ea3n k\u00ea v\u1eadn chuy\u1ec3n:<\/p>\n

C\u0103n c\u1ee9 c\u0103n c\u1ee9 ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh qui \u0111\u1ecbnh, k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 c\u00e1c th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00ed t\u1edd khai h\u1ea3i quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00ed t\u1edd khai h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh k\u1ebft qu\u1ea3 ph\u00e2n lu\u1ed3ng t\u1edd khai<\/i> h\u1ea3i quan, B\u1ea3n k\u00ea v\u1eadn chuy\u1ec3n theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c qui \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/p>\n

Th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ph\u00e2n lu\u1ed3ng<\/b><\/p>\n

T\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ph\u00e2n lu\u1ed3ng ngay sau khi H\u1ec7 th\u1ed1ng x\u1eed l\u00ed d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, \u0111\u0103ng k\u00ed th\u00f4ng tin tr\u00ean t\u1edd khai h\u1ea3i quan.<\/p>\n

C\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin c\u1eadp nh\u1eadt \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ebfn c\u1eeda kh\u1ea9u, tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin v\u1ec1 c\u01a1 s\u1edf ph\u00e2n lu\u1ed3ng c\u00f3 thay \u0111\u1ed5i so v\u1edbi th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00ed t\u1edd khai h\u1ea3i quan th\u00ec H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng x\u1eed l\u00ed v\u00e0 th\u00f4ng b\u00e1o vi\u1ec7c thay \u0111\u1ed5i k\u1ebft qu\u1ea3 ph\u00e2n lu\u1ed3ng t\u1edd khai<\/b> h\u1ea3i quan cho ng\u01b0\u1eddi khai h\u1ea3i quan. (theo \u0110i\u1ec1u 1,\u00a0Kho\u1ea3n 8, Th\u00f4ng t\u01b0 39\/\/TT-BTC)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u00e2n lu\u1ed3ng t\u1edd khai (ti\u1ebfng Anh: Selectivity of customs declaration form) l\u00e0 m\u1ed9t kh\u00e2u quan tr\u1ecdng trong vi\u1ec7c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan th\u00f4ng quan cho l\u00f4 h\u00e0ng xu\u1ea5t 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\/33526"}],"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=33526"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33526\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=33526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=33526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=33526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}