{"id":5106,"date":"2018-04-13T18:46:33","date_gmt":"2018-04-13T11:46:33","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=5106"},"modified":"2023-06-23T07:52:04","modified_gmt":"2023-06-23T00:52:04","slug":"tong-cuc-hai-quan-huong-dan-khai-cac-khoan-phi-van-tai","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/tong-cuc-hai-quan-huong-dan-khai-cac-khoan-phi-van-tai\/","title":{"rendered":"T\u1ed5ng c\u1ee5c H\u1ea3i quan h\u01b0\u1edbng d\u1eabn khai c\u00e1c kho\u1ea3n ph\u00ed v\u1eadn t\u1ea3i"},"content":{"rendered":"

Tr\u01b0\u1edbc v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p (DN) v\u00e0 m\u1ed9t s\u1ed1 c\u1ee5c h\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 vi\u1ec7c khai b\u00e1o c\u00e1c kho\u1ea3n ph\u00ed v\u1eadn t\u1ea3i \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng v\u00e0o tr\u1ecb gi\u00e1 h\u1ea3i quan tr\u00ean h\u1ec7 th\u1ed1ng\u00a0<\/span>VNACCS\/VCIS<\/a>,\u00a0<\/span>T\u1ed5ng c\u1ee5c H\u1ea3i quan<\/a>\u00a0\u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch khai b\u00e1o n\u00e0y.<\/span><\/p>\n

\"\"<\/p>\n

T\u1ed5ng c\u1ee5c H\u1ea3i quan<\/a>\u00a0cho bi\u1ebft, tr\u01b0\u1eddng h\u1ee3p DN nh\u1eadp m\u00e3 ph\u00e2n lo\u1ea1i khai tr\u1ecb gi\u00e1 l\u00e0 6 \u201c\u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 giao d\u1ecbch\u201d th\u00ec th\u1ef1c hi\u1ec7n khai b\u00e1o c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 1.49 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a>.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p DN nh\u1eadp m\u00e3 ph\u00e2n lo\u1ea1i khai tr\u1ecb gi\u00e1 l\u00e0 7 \u201c\u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 giao d\u1ecbch trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng kh\u00f4ng \u1ea3nh h\u01b0\u1edfng t\u1edbi tr\u1ecb gi\u00e1 khai b\u00e1o giao d\u1ecbch\u201d th\u00ec th\u1ef1c hi\u1ec7n khai b\u00e1o t\u1ea1i c\u00e1c m\u1ee5c \u201cc\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh\u201d nh\u01b0 sau:<\/p>\n

Th\u1ee9 nh\u1ea5t,<\/em>\u00a0b\u1ecf tr\u1ed1ng m\u1ee5c m\u00e3 t\u00ean; nh\u1eadp v\u00e0o\u00a0t\u1ed5ng gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf<\/a>\u00a0\u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng tay m\u00e3 ph\u00e2n lo\u1ea1i \u201cDP\u201d; nh\u1eadp m\u00e3 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 c\u1ee7a c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng; nh\u1eadp t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o m\u1ee5c tr\u1ecb gi\u00e1 \u0111i\u1ec1u ch\u1ec9nh; nh\u1eadp t\u1ed5ng h\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5 tr\u1ecb gi\u00e1 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3) v\u00e0o m\u1ee5c t\u1ed5ng h\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5.<\/p>\n

Th\u1ee9 h\u1ea3i,<\/em>\u00a0ri\u00eang \u00f4 \u201cchi ti\u1ebft khai tr\u1ecb gi\u00e1\u201d, nh\u1eadp t\u00f3m t\u1eaft s\u1ed1 ti\u1ec1n c\u1ee7a t\u1eebng kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh. V\u00ed d\u1ee5: CIC (1.500.000 vn\u0111), THC (3.000.000 vn\u0111)\u2026<\/p>\n

T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u0169ng l\u01b0u \u00fd, h\u1ec7 th\u1ed1ng ch\u1ec9 ch\u1ea5p nh\u1eadn khai b\u00e1o 1 d\u00f2ng duy nh\u1ea5t.<\/p>\n

Ngu\u1ed3n :\u00a0tapchitaichinh.vn<\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u01b0\u1edbc v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p (DN) v\u00e0 m\u1ed9t s\u1ed1 c\u1ee5c h\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 vi\u1ec7c khai b\u00e1o c\u00e1c kho\u1ea3n ph\u00ed v\u1eadn t\u1ea3i \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng v\u00e0o tr\u1ecb gi\u00e1 h\u1ea3i quan tr\u00ean h\u1ec7 th\u1ed1ng\u00a0VNACCS\/VCIS,\u00a0T\u1ed5ng c\u1ee5c H\u1ea3i quan\u00a0\u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch khai b\u00e1o n\u00e0y. T\u1ed5ng c\u1ee5c H\u1ea3i quan\u00a0cho bi\u1ebft, tr\u01b0\u1eddng h\u1ee3p […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5106"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=5106"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5106\/revisions"}],"predecessor-version":[{"id":9971,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5106\/revisions\/9971"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=5106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=5106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=5106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}