{"id":33635,"date":"2023-12-08T02:38:22","date_gmt":"2023-12-08T02:38:22","guid":{"rendered":"https:\/\/masterskills.org\/blog\/mien-thue-tax-exemption-la-gi-cac-doi-tuong-duoc-huong-mien-thue.html"},"modified":"2023-12-23T12:50:26","modified_gmt":"2023-12-23T05:50:26","slug":"mien-thue-tax-exemption-la-gi-cac-doi-tuong-duoc-huong-mien-thue","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/mien-thue-tax-exemption-la-gi-cac-doi-tuong-duoc-huong-mien-thue.html","title":{"rendered":"Mi\u1ec5n thu\u1ebf (Tax exemption) l\u00e0 g\u00ec? C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n thu\u1ebf"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: companyregistrationinsingapore.com.sg<\/p>\n<\/div>\n<\/div>\n

Mi\u1ec5n thu\u1ebf (Tax exemption)<\/font><\/h2>\n

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

Mi\u1ec5n thu\u1ebf<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0Tax exemption.<\/b><\/p>\n

Mi\u1ec5n thu\u1ebf <\/i>l\u00e0 vi\u1ec7c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p m\u1ed9t kho\u1ea3n thu\u1ebf h\u1ea3i quan m\u00e0 l\u1ebd ra ng\u01b0\u1eddi \u0111\u00f3 ph\u1ea3i n\u1ed9p khi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a n\u00e0o \u0111\u00f3.<\/p>\n

C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n thu\u1ebf<\/font><\/h2>\n

C\u0103n c\u1ee9 v\u00e0o Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u qui \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n thu\u1ebf<\/i> nh\u01b0 sau:<\/p>\n

– H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb t\u1ea1i Vi\u1ec7t Nam trong \u0111\u1ecbnh m\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean; h\u00e0ng h\u00f3a trong ti\u00eau chu\u1ea9n h\u00e0nh l\u00ed mi\u1ec5n thu\u1ebf <\/i>c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf.<\/i><\/p>\n

– T\u00e0i s\u1ea3n di chuy\u1ec3n, qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng trong \u0111\u1ecbnh m\u1ee9c c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n

T\u00e0i s\u1ea3n di chuy\u1ec3n, qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u00f3 s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c tr\u1ecb gi\u00e1 v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf<\/i> ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u01b0\u1ee3t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb nh\u1eadn l\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nha\u0300 n\u01b0\u01a1\u0301c b\u1ea3o \u0111\u1ea3m kinh phi\u0301 ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p ti\u1ebfp nh\u1eadn ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p v\u00ec m\u1ee5c \u0111\u00edch nh\u00e2n \u0111\u1ea1o, t\u1eeb thi\u1ec7n.<\/p>\n

– H\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i qua bi\u00ean gi\u1edbi c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a v\u00e0 trong \u0111\u1ecbnh m\u1ee9c \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, ti\u00eau d\u00f9ng c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p thu mua, v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a trong \u0111\u1ecbnh m\u1ee9c nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, ti\u00eau d\u00f9ng c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh \u1edf ch\u1ee3 bi\u00ean gi\u1edbi th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

– H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/i> xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/p>\n

– H\u00e0ng h\u00f3a c\u00f3 tr\u1ecb gi\u00e1 ho\u1eb7c c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p d\u01b0\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u.<\/p>\n

– Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u; s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh nh\u1eadp kh\u1ea9u \u0111\u1ec3 g\u1eafn v\u00e0o s\u1ea3n ph\u1ea9m gia c\u00f4ng; s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u.<\/p>\n

S\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 trong n\u01b0\u1edbc c\u00f3 thu\u1ebf xu\u1ea5t kh\u1ea9u th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf <\/i>\u0111\u1ed1i v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 trong n\u01b0\u1edbc t\u01b0\u01a1ng \u1ee9ng c\u1ea5u th\u00e0nh trong s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/p>\n

H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng sau \u0111\u00f3 nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf <\/i>xu\u1ea5t kh\u1ea9u v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u t\u00ednh tr\u00ean ph\u1ea7n tr\u1ecb gi\u00e1 c\u1ee7a nguy\u00ean v\u1eadt li\u1ec7u xu\u1ea5t kh\u1ea9u c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m gia c\u00f4ng. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng sau \u0111\u00f3 nh\u1eadp kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n, s\u1ea3n ph\u1ea9m c\u00f3 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/i><\/p>\n

– H\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t, gia c\u00f4ng, t\u00e1i ch\u1ebf, l\u1eafp r\u00e1p t\u1ea1i khu phi thu\u1ebf quan kh\u00f4ng s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, linh ki\u1ec7n nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i khi nh\u1eadp kh\u1ea9u v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc.<\/p>\n

– H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0<\/p>\n

–\u00a0Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/i> nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n 05 n\u0103m, k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t.<\/p>\n

–\u00a0Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p trang thi\u1ebft b\u1ecb y t\u1ebf \u0111\u01b0\u1ee3c \u01b0u ti\u00ean nghi\u00ean c\u1ee9u, ch\u1ebf t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf <\/b>nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n 05 n\u0103m, k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t.<\/p>\n

– H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0 chuy\u00ean d\u00f9ng trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c, t\u00e0i li\u1ec7u, s\u00e1ch b\u00e1o khoa h\u1ecdc chuy\u00ean d\u00f9ng s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7;<\/p>\n

– v.v…<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh H\u1ea3i quan c\u01a1 b\u1ea3n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Mi\u1ec5n thu\u1ebf (ti\u1ebfng Anh: Tax exemption) l\u00e0 vi\u1ec7c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p m\u1ed9t kho\u1ea3n thu\u1ebf h\u1ea3i quan m\u00e0 l\u1ebd ra ng\u01b0\u1eddi \u0111\u00f3 ph\u1ea3i n\u1ed9p khi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a n\u00e0o \u0111\u00f3.\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\/33635"}],"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=33635"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33635\/revisions"}],"predecessor-version":[{"id":67642,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33635\/revisions\/67642"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=33635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=33635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=33635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}