{"id":33637,"date":"2023-12-08T02:38:26","date_gmt":"2023-12-08T02:38:26","guid":{"rendered":"https:\/\/masterskills.org\/blog\/giam-thue-tax-reduction-la-gi-cac-doi-tuong-duoc-giam-thue.html"},"modified":"2023-12-08T02:38:26","modified_gmt":"2023-12-08T02:38:26","slug":"giam-thue-tax-reduction-la-gi-cac-doi-tuong-duoc-giam-thue","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/giam-thue-tax-reduction-la-gi-cac-doi-tuong-duoc-giam-thue.html","title":{"rendered":"Gi\u1ea3m thu\u1ebf (Tax reduction) l\u00e0 g\u00ec? C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf"},"content":{"rendered":"
\n
\n
\"tax-reduction-watermark-stamp-vector-12766064\"<\/div>\n
\n

H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: vectorstock.com)<\/p>\n<\/div>\n<\/div>\n

Gi\u1ea3m thu\u1ebf (Tax reduction)<\/font><\/h2>\n

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

Gi\u1ea3m thu\u1ebf <\/b>trong ti\u1ebfng Anh l\u00e0 Tax reduction.<\/b><\/p>\n

Gi\u1ea3m thu\u1ebf<\/i>\u00a0l\u00e0 vi\u1ec7c Nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m m\u1ed9t kho\u1ea3n ti\u1ec1n thu\u1ebf trong s\u1ed1 thu\u1ebf \u0111\u00e1ng ra ph\u1ea3i n\u1ed9p cho h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/p>\n

S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m ph\u1ee5 thu\u1ed9c v\u00e0o nh\u1eefng \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh. Th\u00f4ng th\u01b0\u1eddng nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf <\/i>l\u00e0 h\u00e0ng h\u00f3a c\u00f3 xu\u1ea5t kh\u1ea9u, ho\u1eb7c nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng \u0111\u1ea1t ti\u00eau chu\u1ea9n \u0111\u1eb7t ra ban \u0111\u1ea7u v\u00ec nh\u1eefng l\u00ed do kh\u00e1ch quan x\u1ea3y \u0111\u1ebfn trong qu\u00e1 tr\u00ecnh \u0111\u01b0a h\u00e0ng h\u00f3a t\u1eeb tay ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u \u0111\u1ebfn tay ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u.<\/p>\n

V\u00ed d\u1ee5: Trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n, t\u00e0u g\u1eb7p b\u00e3o v\u00e0 ch\u1ee7 t\u00e0u bu\u1ed9c ph\u1ea3i v\u1ee9t b\u1ecf m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a tr\u00ean t\u00e0u xu\u1ed1ng bi\u1ec3n \u0111\u1ec3 c\u1ee9u t\u00e0u. \u0110i\u1ec1u \u0111\u00f3 d\u1eabn \u0111\u1ebfn s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng giao khi \u0111\u1ebfn c\u1ea3ng kh\u00f4ng b\u1eb1ng s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng tr\u01b0\u1edbc \u0111\u00f3 \u0111\u01b0a xu\u1ed1ng t\u00e0u. Ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p trong khi b\u1ed1c x\u1ebfp h\u00e0ng h\u00f3a xu\u1ed1ng c\u1ea3ng, c\u00f3 s\u1ef1 c\u1ed1 x\u1ea3y ra l\u00e0m cho h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng, b\u1ecb v\u1ee1…<\/p>\n

C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf<\/font><\/h2>\n

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 18 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u <\/i>th\u00ec c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf <\/i>bao g\u1ed3m:<\/p>\n

– H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111ang trong qu\u00e1 tr\u00ecnh gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan n\u1ebfu b\u1ecb h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t \u0111\u01b0\u1ee3c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n gi\u00e1m \u0111\u1ecbnh ch\u1ee9ng nh\u1eadn th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf.<\/i><\/p>\n

M\u1ee9c gi\u1ea3m thu\u1ebf<\/i> t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ec9 l\u1ec7 t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u b\u1ecb h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t to\u00e0n b\u1ed9 th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

– Th\u1ee7 t\u1ee5c gi\u1ea3m thu\u1ebf <\/i>th\u1ef1c hi\u1ec7n theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00ed thu\u1ebf.<\/p>\n

Khi x\u1ea3y ra t\u00ecnh tr\u1ea1ng h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t, ch\u1ee7 h\u00e0ng c\u00f3 nhi\u1ec7m v\u1ee5 y\u00eau c\u1ea7u c\u01a1 quan gi\u00e1m \u0111\u1ecbnh ti\u1ebfn h\u00e0nh gi\u00e1m \u0111\u1ecbnh v\u00e0 ban h\u00e0nh ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh. Sau \u0111\u00f3, ch\u1ee7 h\u00e0ng ph\u1ea3i n\u1ed9p ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh \u0111\u00f3 cho c\u01a1 quan H\u1ea3i quan. C\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t, c\u01a1 quan H\u1ea3i quan ra quy\u1ebft \u0111\u1ecbnh gi\u1ea3m thu\u1ebf<\/i> cho h\u00e0ng h\u00f3a v\u00e0 kh\u00f4ng thu ph\u1ea7n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m \u0111\u00f3.<\/p>\n

C\u1ee5 th\u1ec3 c\u00e1c b\u01b0\u1edbc ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u1ec3 gi\u1ea3m thu\u1ebf<\/i><\/p>\n

B\u01b0\u1edbc 1: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf<\/i> \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/p>\n

B\u01b0\u1edbc 2: C\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra h\u1ed3 s\u01a1; ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a b\u1ecb thi\u1ec7t h\u1ea1i; ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m thu\u1ebf<\/i>; th\u1ef1c hi\u1ec7n gi\u1ea3m thu\u1ebf <\/i>trong th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ho\u1eb7c th\u00f4ng b\u00e1o l\u00ed do kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m.<\/p>\n

Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 gi\u1ea3m thu\u1ebf<\/b><\/p>\n

Th\u1ef1c hi\u1ec7n gi\u1ea3m thu\u1ebf <\/i>trong th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo qui \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Lu\u1eadt h\u1ea3i quan. Sau khi ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, th\u1eddi h\u1ea1n c\u00f4ng ch\u1ee9c h\u1ea3i quan ho\u00e0n th\u00e0nh ki\u1ec3m tra h\u1ed3 s\u01a1 v\u00e0 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

–\u00a0Ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1 ch\u1eadm nh\u1ea5t l\u00e0 02 (hai) gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan h\u1ea3i quan ti\u1ebfp nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ea3i quan;<\/p>\n

–\u00a0Ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a ch\u1eadm nh\u1ea5t l\u00e0 08 (t\u00e1m) gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi khai h\u1ea3i quan xu\u1ea5t tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 h\u00e0ng h\u00f3a cho c\u01a1 quan h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra chuy\u00ean ng\u00e0nh v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng, y t\u1ebf, v\u0103n h\u00f3a, ki\u1ec3m d\u1ecbch \u0111\u1ed9ng v\u1eadt, th\u1ef1c v\u1eadt, an to\u00e0n th\u1ef1c ph\u1ea9m theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan th\u00ec th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo qui \u0111\u1ecbnh.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p l\u00f4 h\u00e0ng c\u00f3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, nhi\u1ec1u ch\u1ee7ng lo\u1ea1i ho\u1eb7c vi\u1ec7c ki\u1ec3m tra ph\u1ee9c t\u1ea1p th\u00ec Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh vi\u1ec7c gia h\u1ea1n th\u1eddi gian ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, nh\u01b0ng th\u1eddi gian gia h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 02 ng\u00e0y;<\/p>\n

C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u00e0o ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 v\u00e0 ngo\u00e0i gi\u1edd l\u00e0m vi\u1ec7c \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m k\u1ecbp th\u1eddi vi\u1ec7c x\u1ebfp d\u1ee1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, vi\u1ec7c xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh c\u1ee7a h\u00e0nh kh\u00e1ch, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i ho\u1eb7c tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ee7a \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan.<\/p>\n

Trong th\u1eddi h\u1ea1n 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n gi\u1ea3m thu\u1ebf<\/i> ho\u1eb7c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00ed do kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf.<\/b><\/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 Gi\u1ea3m thu\u1ebf (ti\u1ebfng Anh: Tax reduction) l\u00e0 vi\u1ec7c Nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m m\u1ed9t kho\u1ea3n ti\u1ec1n thu\u1ebf trong s\u1ed1 thu\u1ebf \u0111\u00e1ng ra ph\u1ea3i n\u1ed9p cho h\u00e0ng h\u00f3a 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\/33637"}],"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=33637"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33637\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=33637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=33637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=33637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}