3.2 T\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng thu\u00ea, m\u01b0\u1ee3n, b\u1ea3o d\u01b0\u1ee1ng, b\u1ea3o h\u00e0nh<\/b><\/h3>\n

\n
• Th\u01b0\u01a1ng nh\u00e2n Vi\u1ec7t Nam c\u00f3 th\u1ec3 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 TNTX h\u00e0ng h\u00f3a v\u1edbi m\u1ee5c \u0111\u00edch thu\u00ea, m\u01b0\u1ee3n, b\u1ea3o d\u01b0\u1ee1ng, b\u1ea3o h\u00e0nh, tr\u1eeb c\u00e1c m\u1eb7t h\u00e0ng c\u1ea5m ho\u1eb7c t\u1ea1m ng\u1eebng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/li>\n
• Sau khi ti\u1ebfn h\u00e0nh thu\u00ea, m\u01b0\u1ee3n, b\u1ea3o d\u01b0\u1ee1ng, b\u1ea3o h\u00e0nh h\u00e0ng h\u00f3a TNTX trong 1 th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, c\u00e1c th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i s\u1ebd ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n t\u00e1i xu\u1ea5t h\u00e0ng \u0111\u00f3 ra kh\u1ecfi Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n

  3.3 T\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t \u0111\u1ec3 b\u1ea3o h\u00e0nh, t\u00e1i ch\u1ebf<\/b><\/h3>\n

  \n
  • Th\u01b0\u01a1ng nh\u00e2n c\u00f3 th\u1ec3 t\u1ea1m nh\u1eadp l\u1ea1i h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u1ea3o h\u00e0nh ho\u1eb7c t\u00e1i ch\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 sau \u0111\u00f3 t\u00e1i xu\u1ea5t.<\/span><\/li>\n
  • Th\u1ee7 t\u1ee5c TNTX \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan h\u1ea3i quan v\u00e0 kh\u00f4ng y\u00eau c\u1ea7u gi\u1ea5y ph\u00e9p TNTX.<\/span><\/li>\n<\/ul>\n

    3.4 T\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a cho m\u1ee5c \u0111\u00edch gi\u1edbi thi\u1ec7u, tr\u01b0ng b\u00e0y t\u1ea1i tri\u1ec3n l\u00e3m th\u01b0\u01a1ng m\u1ea1i, h\u1ed9i ch\u1ee3<\/b><\/h3>\n

    \n
    • C\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c t\u1ea1m nh\u1eadp \u0111\u1ec3 gi\u1edbi thi\u1ec7u v\u00e0 tr\u01b0ng b\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c thu\u1ed9c danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m ho\u1eb7c t\u1ea1m ng\u1eebng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/li>\n
    • Th\u1ee7 t\u1ee5c TNTX \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan h\u1ea3i quan v\u00e0 kh\u00f4ng y\u00eau c\u1ea7u gi\u1ea5y ph\u00e9p TNTX.<\/span><\/li>\n
    • C\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c v\u00e0 \u0111i\u1ec1u ki\u1ec7n tham gia tri\u1ec3n l\u00e3m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0 tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng IV, M\u1ee5c 3 v\u00e0 M\u1ee5c 4 c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<\/ul>\n

      3.5 T\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a v\u1edbi m\u1ee5c \u0111\u00edch nh\u00e2n \u0111\u1ea1o ho\u1eb7c kh\u00e1c<\/b><\/h3>\n

      Th\u1ee7 t\u1ee5c TNTX \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan h\u1ea3i quan v\u00e0 kh\u00f4ng y\u00eau c\u1ea7u gi\u1ea5y ph\u00e9p TNTX \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a nh\u01b0 sau:<\/p>\n

      \n
      • D\u1ee5ng c\u1ee5 y t\u1ebf, m\u00e1y m\u00f3c, v\u00e0 trang thi\u1ebft b\u1ecb c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf \u0111\u1ec3 h\u1ed7 tr\u1ee3 kh\u00e1m ch\u1eefa b\u1ec7nh t\u1ea1i Vi\u1ec7t Nam cho c\u00e1c m\u1ee5c \u0111\u00edch nh\u00e2n \u0111\u1ea1o.<\/span><\/li>\n
      • Trang thi\u1ebft b\u1ecb d\u00f9ng cho thi \u0111\u1ea5u th\u1ec3 thao, t\u1eadp luy\u1ec7n v\u00e0 bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt b\u1edfi c\u00e1c \u0111o\u00e0n th\u1ec3 thao v\u00e0 ngh\u1ec7 thu\u1eadt qu\u1ed1c t\u1ebf.<\/span><\/li>\n<\/ul>\n

        \u0110\u1ed1i v\u1edbi c\u00e1c thi\u1ebft b\u1ecb y t\u1ebf, trang thi\u1ebft b\u1ecb th\u1ec3 thao, v\u00e0 d\u1ee5ng c\u1ee5 bi\u1ec3u di\u1ec5n n\u1ebfu thu\u1ed9c danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m ho\u1eb7c t\u1ea1m ng\u1eebng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, ho\u1eb7c h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u theo \u0111i\u1ec1u ki\u1ec7n th\u00ec khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c TNTX c\u1ea7n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7\u00a0 h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh v\u00e0\u00a0 b\u1ed5 sung c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/span><\/p>\n

        \n
        • V\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p ti\u1ebfp nh\u1eadn \u0111o\u00e0n kh\u00e1m ch\u1eefa b\u1ec7nh ho\u1eb7c t\u1ed5 ch\u1ee9c s\u1ef1 ki\u1ec7n;<\/li>\n
        • V\u0103n b\u1ea3n cam k\u1ebft s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c cho ph\u00e9p ti\u1ebfp nh\u1eadn \u0111o\u00e0n kh\u00e1m ch\u1eefa b\u1ec7nh ho\u1eb7c t\u1ed5 ch\u1ee9c s\u1ef1 ki\u1ec7n<\/li>\n<\/ul>\n

          4. Th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a<\/strong><\/h2>\n

          C\u0103n c\u1ee9 theo \u0110i\u1ec1u 82 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC, th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng ho\u00e1 xu\u1ea5t, nh\u1eadp kh\u1ea9u n\u00eau t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP. M\u1ed9t s\u1ed1 n\u1ed9i dung kh\u00e1c \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn v\u00e0 b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

          Th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp h\u00e0ng h\u00f3a:<\/h3>\n

          \n
          • \u0110\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n:<\/b> Th\u1ee7 t\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u, n\u01a1i l\u01b0u gi\u1eef c\u00e1c h\u00e0ng t\u1ea1m nh\u1eadp v\u00e0o Vi\u1ec7t Nam.<\/span><\/li>\n
          • H\u1ed3 s\u01a1 h\u1ea3i quan t\u1ea1m nh\u1eadp h\u00e0ng ho\u00e1:<\/b>\n
            \n
            • T\u1edd khai h\u1ea3i quan: Khai theo m\u1eabu s\u1ed1 01 Ph\u1ee5 l\u1ee5c II c\u1ee7a Th\u00f4ng t\u01b0 39\/2018\/TT-BTC.<\/li>\n
            • H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c ch\u1ee9ng t\u1eeb gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng: Y\u00eau c\u1ea7u 01 b\u1ea3n ch\u1ee5p, \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n.<\/li>\n
            • V\u1eadn \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i kh\u00e1c: 01 b\u1ea3n ch\u1ee5p, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng ho\u1eb7c v\u1eadn t\u1ea3i \u0111a ph\u01b0\u01a1ng th\u1ee9c.<\/li>\n
            • B\u1ea3ng k\u00ea l\u00e2m s\u1ea3n: 01 b\u1ea3n ch\u00ednh cho g\u1ed7 nguy\u00ean li\u1ec7u t\u1ea1m nh\u1eadp.<\/li>\n
            • Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u ho\u1eb7c v\u0103n b\u1ea3n cho ph\u00e9p nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u00ednh (khi nh\u1eadp kh\u1ea9u l\u1ea7n \u0111\u1ea7u), \u00e1p d\u1ee5ng cho h\u00e0ng ho\u00e1 quy \u0111\u1ecbnh ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u;Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u theo h\u1ea1n ng\u1ea1ch\/v\u0103n b\u1ea3n th\u00f4ng b\u00e1o giao quy\u1ec1n s\u1eed d\u1ee5ng h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u1eadp kh\u1ea9u c\u1ee7a c\u01a1 quan th\u1ea9m quy\u1ec1n.<\/li>\n
            • Gi\u1ea5y ch\u1ee9ng nh\u1eadn ki\u1ec3m tra chuy\u00ean ng\u00e0nh: 01 b\u1ea3n ch\u00ednh, ho\u1eb7c b\u1ea3n ch\u1ee5p n\u1ebfu lu\u1eadt chuy\u00ean ng\u00e0nh cho ph\u00e9p.<\/li>\n
            • Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh doanh nghi\u1ec7p\/c\u00e1 nh\u00e2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u1ee5p cho l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ea7u ti\u00ean.<\/li>\n
            • T\u1edd khai tr\u1ecb gi\u00e1 v\u00e0 ch\u1ee9ng t\u1eeb xu\u1ea5t x\u1ee9 h\u00e0ng ho\u00e1: \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb v\u00e0 ngu\u1ed3n g\u1ed1c c\u1ee7a h\u00e0ng ho\u00e1.<\/li>\n
            • Danh m\u1ee5c c\u00e1c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb: 01 b\u1ea3n ch\u1ee5p trong tr\u01b0\u1eddng h\u1ee3p ph\u00e2n lo\u1ea1i m\u00e1y li\u00ean h\u1ee3p\/t\u1ed5 h\u1ee3p m\u00e1y.<\/li>\n
            • H\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u1ee5p, \u00e1p d\u1ee5ng khi \u1ee7y th\u00e1c \u0111\u1ec3 nh\u1eadp kh\u1ea9u.<\/li>\n
            • H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5: 01 b\u1ea3n ch\u1ee5p, \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ee5ng c\u1ee5, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng cho nghi\u00ean c\u1ee9u, gi\u1ea3ng d\u1ea1y, vv…<\/li>\n<\/ul>\n<\/li>\n
            • Gi\u1ea5y t\u1edd kh\u00e1c bao g\u1ed3m:\n
              \n
              • H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u1ee5p.<\/li>\n
              • Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t: 01 b\u1ea3n ch\u1ee5p \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi B\u1ed9 C\u00f4ng th\u01b0\u01a1ng.<\/li>\n
              • Gi\u1ea5y ph\u00e9p t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t: 01 b\u1ea3n ch\u00ednh \u0111\u01b0\u1ee3c B\u1ed9 C\u00f4ng th\u01b0\u01a1ng c\u1ea5p cho m\u1eb7t h\u00e0ng t\u1ea1m nh\u1eadp.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                Th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a:<\/h3>\n

                \n
                • \u0110\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n: <\/strong>Th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u n\u01a1i t\u1ea1m nh\u1eadp ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u t\u00e1i xu\u1ea5t.\n
                  \n
                  • \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u t\u1ea1m nh\u1eadp.<\/li>\n<\/ul>\n<\/li>\n
                  • H\u1ed3 s\u01a1 h\u1ea3i quan t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a:<\/strong>\n
                    \n
                    • T\u1edd khai h\u1ea3i quan: Khai theo m\u1eabu s\u1ed1 02 Ph\u1ee5 l\u1ee5c II c\u1ee7a Th\u00f4ng t\u01b0 39\/2018\/TT-BTC.<\/li>\n
                    • H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c ch\u1ee9ng t\u1eeb gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng: Y\u00eau c\u1ea7u 01 b\u1ea3n ch\u1ee5p, \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n.<\/li>\n
                    • B\u1ea3ng k\u00ea l\u00e2m s\u1ea3n: 01 b\u1ea3n ch\u00ednh cho g\u1ed7 nguy\u00ean li\u1ec7u t\u1ea1m nh\u1eadp.<\/li>\n
                    • Gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u ho\u1eb7c v\u0103n b\u1ea3n cho ph\u00e9p xu\u1ea5t kh\u1ea9u: 01 b\u1ea3n ch\u00ednh cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u l\u1ea7n \u0111\u1ea7u thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd theo gi\u1ea5y ph\u00e9p.<\/li>\n
                    • Gi\u1ea5y th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra ho\u1eb7c k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh: 01 b\u1ea3n ch\u00ednh ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh.<\/li>\n
                    • Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a: 01 b\u1ea3n ch\u1ee5p cho l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u1ea7u ti\u00ean.<\/li>\n
                    • H\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u1ee5p, \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u.<\/li>\n<\/ul>\n<\/li>\n
                    • Th\u00f4ng tin quan tr\u1ecdng khi l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t<\/strong>:\n
                      \n
                      • Khi th\u1ef1c hi\u1ec7n t\u00e1i xu\u1ea5t, th\u01b0\u01a1ng nh\u00e2n c\u1ea7n khai b\u00e1o th\u00f4ng tin s\u1ed1 t\u1edd khai t\u1ea1m nh\u1eadp v\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a h\u00e0ng h\u00f3a t\u1ea1i t\u1edd khai t\u1ea1m nh\u1eadp t\u01b0\u01a1ng \u1ee9ng cho t\u1eebng d\u00f2ng h\u00e0ng. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ec7 th\u1ed1ng theo d\u00f5i v\u00e0 tr\u1eeb l\u00f9i h\u00e0ng h\u00f3a m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/li>\n
                      • M\u1ed9t t\u1edd khai t\u1ea1m nh\u1eadp c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00e1i xu\u1ea5t nhi\u1ec1u l\u1ea7n, nh\u01b0ng m\u1ed7i t\u1edd khai t\u00e1i xu\u1ea5t ch\u1ec9 d\u1ef1a tr\u00ean m\u1ed9t t\u1edd khai t\u1ea1m nh\u1eadp t\u01b0\u01a1ng \u1ee9ng.<\/li>\n
                      • Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai t\u00e1i xu\u1ea5t s\u1ebd ki\u1ec3m tra th\u00f4ng tin t\u1edd khai tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ec3 x\u1eed l\u00fd th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                        <\/a><\/p>\n

                        5. C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t<\/strong><\/h2>\n

                        a) Khi nh\u1eadp kh\u1ea9u v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3, ho\u1eb7c \u0111\u00e3 thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 nh\u1eadp kh\u1ea9u (gi\u00e1 c\u00f3 thu\u1ebf nh\u1eadp kh\u1ea9u), ghi:<\/p>\n

                        N\u1ee3 c\u00e1c TK 152, 156, 211, 611,… (gi\u00e1 c\u00f3 thu\u1ebf nh\u1eadp kh\u1ea9u)<\/p>\n

                        C\u00f3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u)<\/p>\n

                        C\u00f3 c\u00e1c TK 111, 112, 331,…<\/p>\n

                        \u0110\u1ed1i v\u1edbi h\u00e0ng t\u1ea1m nh\u1eadp \u2013 t\u00e1i xu\u1ea5t kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb, v\u00ed d\u1ee5 nh\u01b0 h\u00e0ng qu\u00e1 c\u1ea3nh \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t ngay t\u1ea1i kho ngo\u1ea1i quan, khi n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, ghi:<\/p>\n

                        N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/p>\n

                        C\u00f3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u).<\/p>\n

                        b) Khi n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/p>\n

                        N\u1ee3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u)<\/p>\n

                        C\u00f3 c\u00e1c TK 111, 112,…<\/p>\n

                        c) K\u1ebf to\u00e1n ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u<\/p>\n

                        – Thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, \u0111\u01b0\u1ee3c ho\u00e0n khi t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a, ghi:<\/p>\n

                        N\u1ee3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u)<\/p>\n

                        C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu xu\u1ea5t h\u00e0ng \u0111\u1ec3 b\u00e1n)<\/p>\n

                        C\u00f3 c\u00e1c TK 152, 153, 156 – H\u00e0ng h\u00f3a (n\u1ebfu xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i).<\/p>\n

                        – Thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, \u0111\u01b0\u1ee3c ho\u00e0n khi t\u00e1i xu\u1ea5t TSC\u0110, ghi:<\/p>\n

                        N\u1ee3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u)<\/p>\n

                        C\u00f3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (n\u1ebfu xu\u1ea5t tr\u1ea3 l\u1ea1i TSC\u0110)<\/p>\n

                        C\u00f3 TK 811 – Chi ph\u00ed kh\u00e1c (n\u1ebfu b\u00e1n TSC\u0110).<\/p>\n

                        – Thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u nh\u01b0ng h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb, \u0111\u01b0\u1ee3c ho\u00e0n khi t\u00e1i xu\u1ea5t (v\u00ed d\u1ee5 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u h\u00e0ng ph\u1ee5c v\u1ee5 gia c\u00f4ng, ch\u1ebf bi\u1ebfn), ghi:<\/p>\n

                        N\u1ee3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u)<\/p>\n

                        C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/p>\n

                        – Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n t\u1eeb NSNN, ghi:<\/p>\n

                        N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n

                        C\u00f3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u).<\/p>\n

                        d) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c (\u00e1p d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c)<\/p>\n

                        – Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u t\u1eeb b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ghi nh\u1eadn s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, ghi:<\/p>\n

                        N\u1ee3 c\u00e1c TK 152, 156, 211, 611,… (gi\u00e1 c\u00f3 thu\u1ebf nh\u1eadp kh\u1ea9u)<\/p>\n

                        C\u00f3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u).<\/p>\n

                        – Khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0o NSNN c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ph\u1ea3n \u00e1nh gi\u1ea3m ngh\u0129a v\u1ee5 v\u1edbi NSNN v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u, ghi:<\/p>\n

                        N\u1ee3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u)<\/p>\n

                        C\u00f3 c\u00e1c TK 111, 112 (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)<\/p>\n

                        C\u00f3 TK 3388 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (n\u1ebfu ch\u01b0a thanh to\u00e1n ngay ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)<\/p>\n

                        C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (ghi gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c \u0111\u1ec3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u).<\/p>\n

                        – B\u00ean nh\u1eadn \u1ee7y th\u00e1c kh\u00f4ng ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p nh\u01b0 b\u00ean giao \u1ee7y th\u00e1c m\u00e0 ch\u1ec9 ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf h\u1ed9 b\u00ean giao \u1ee7y th\u00e1c, ghi:<\/p>\n

                        N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p h\u1ed9)<\/p>\n

                        N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c)<\/p>\n

                        C\u00f3 c\u00e1c TK 111, 112.<\/p>\n

                        Vi\u1ec7c n\u1eafm v\u1eefng th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ch\u00ednh x\u00e1c l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a \u0111\u01b0\u1ee3c chi ph\u00ed v\u00e0 n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Do \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ch\u00fa tr\u1ecdng \u0111\u1ea7u t\u01b0 v\u00e0o vi\u1ec7c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng li\u00ean quan v\u00e0 \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong qu\u1ea3n l\u00fd, nh\u1eb1m \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t di\u1ec5n ra su\u00f4n s\u1ebb v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n

                        Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/strong> <\/a>cung c\u1ea5p gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n online to\u00e0n di\u1ec7n v\u1edbi c\u00e1c t\u00ednh n\u0103ng n\u1ed5i b\u1eadt nh\u01b0:<\/p>\n

                        \n
                        • H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i: Li\u00ean k\u1ebft d\u1eef li\u1ec7u gi\u1eefa c\u00e1c h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh.<\/li>\n
                        • T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: Nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n v\u00e0 giao d\u1ecbch ng\u00e2n h\u00e0ng m\u1ed9t c\u00e1ch t\u1ef1 \u0111\u1ed9ng, gi\u1ea3m thi\u1ec3u sai s\u00f3t v\u00e0 th\u1eddi gian.<\/li>\n
                        • \u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: H\u1ed7 tr\u1ee3 to\u00e0n b\u1ed9 quy tr\u00ecnh k\u1ebf to\u00e1n, bao g\u1ed3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 v\u00e0 thu\u1ebf.<\/li>\n
                        • T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/li>\n<\/ul>\n

                          <\/p>\n

                          \u0110\u0103ng k\u00fd nh\u1eadn t\u01b0 v\u1ea5n v\u00e0 d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y t\u1ea1i \u0111\u00e2y<\/strong><\/p>\n

                          \n D\u00f9ng ngay mi\u1ec5n ph\u00ed\n <\/a><\/p><\/span><\/p>\n

                          <\/div>\n

                          <\/p>\n

                          <\/div>\n

                          <\/div>","protected":false},"excerpt":{"rendered":"

                          Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf ng\u00e0y c\u00e0ng s\u00e2u r\u1ed9ng, th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i c\u1ee7a doanh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp, t\u00e1i […]<\/p>\n

                          <\/div>\n

                          <\/p>\n

                          <\/div>\n","protected":false},"author":163,"featured_media":164845,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[24,1432],"tags":[],"yoast_head":"\n