{"id":5081,"date":"2024-07-12T11:03:28","date_gmt":"2024-07-12T04:03:28","guid":{"rendered":"https:\/\/anlitalog.com\/?p=5081"},"modified":"2024-08-05T17:07:54","modified_gmt":"2024-08-05T10:07:54","slug":"do-choi-tre-em","status":"publish","type":"post","link":"https:\/\/www.anlitalog.com\/vi\/do-choi-tre-em\/","title":{"rendered":"\u0110\u1ed3 ch\u01a1i tr\u1ebb em"},"content":{"rendered":"\t\t
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  1. \u0110\u1ed3 ch\u01a1i tr\u1ebb em c\u00f3 r\u1ea5t nhi\u1ec1u lo\u1ea1i t\u1eeb nh\u1eefng \u0111\u1ed3 ch\u01a1i v\u1eadn \u0111\u1ed9ng, \u0111\u1ed3 ch\u01a1i t\u01b0 duy. M\u1eb7t h\u00e0ng n\u00e0y \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u t\u1eeb r\u1ea5t nhi\u1ec1u qu\u1ed1c gia kh\u00e1c nhau v\u1ec1 Vi\u1ec7t Nam nh\u01b0: Trung Qu\u1ed1c, M\u1ef9, H\u00e0n Qu\u1ed1c, Nh\u1eadt B\u1ea3n, Th\u00e1i Lan. \u0110\u1ec3 c\u00f3 th\u1ec3 nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em m\u1ed9t c\u00e1ch thu\u1eadn l\u1ee3i. Anlita xin chia s\u1ebb b\u00e0i vi\u1ebft v\u1ec1 th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em v\u00e0 nh\u1eefng l\u01b0u \u00fd khi nh\u1eadp kh\u1ea9u m\u1eb7t h\u00e0ng n\u00e0y.<\/span><\/li>\n<\/ol>\n

    Tuy nhi\u00ean, khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i \u0111\u01b0\u1ee3c chia ra l\u00e0m hai lo\u1ea1i \u0111\u00f3 l\u00e0:<\/span><\/p>\n

    \u0110\u1ed3 ch\u01a1i ph\u1ea3i ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng nh\u01b0: Xe \u0111\u1ed3 ch\u01a1i, lego, \u0111\u1ed3 ch\u01a1i cho tr\u1ebb d\u01b0\u1edbi 36 th\u00e1ng tu\u1ed5i, \u0111\u1ed3 ch\u01a1i trong nh\u00e0\u2026<\/span><\/p>\n

    \u0110\u1ed3 ch\u01a1i kh\u00f4ng ph\u1ea3i ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng: B\u1ed9 v\u1eadn \u0111\u1ed9ng li\u00ean ho\u00e0n, th\u00fa nh\u00fan s\u1eed d\u1ee5ng trong c\u00e1c khu vui ch\u01a1i, xe \u0111\u1ea1p c\u00f3 chi\u1ec1u cao y\u00ean qu\u00e1 435mm.<\/span><\/p>\n

    Sau \u0111\u00e2y, l\u00e0 n\u1ed9i dung ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i, thu\u1ebf nh\u1eadp kh\u1ea9u, m\u00e3 HS, ch\u00ednh s\u00e1ch nh\u1eadp kh\u1ea9u v\u00e0 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng cho \u0111\u1ed3 ch\u01a1i tr\u1ebb em. M\u1eddi Qu\u00fd v\u1ecb theo d\u00f5i n\u1ed9i dung ch\u00ednh b\u00ean d\u01b0\u1edbi.<\/span><\/p>\n


    <\/span><\/p>\n

    1. Quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c nh\u00e2\u0323p kh\u00e2\u0309u \u0111\u00f4\u0300 ch\u01a1i<\/span><\/p>\n

    Quy tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt sau \u0111\u00e2y:<\/span><\/p>\n

    \n<\/p>

      \n
    1. Lu\u00e2\u0323t thu\u00ea\u0301 GTGT 13\/2008\/QH12 nga\u0300y 03\/06\/2008<\/span><\/li>\n
    2. C\u00f4ng v\u0103n s\u00f4\u0301 1488\/T\u0110C-\u0110GPH nga\u0300y 21\/10\/2009<\/span><\/li>\n
    3. Th\u00f4ng t\u01b0 38\/2015\/TT-BTC ng\u00e0y 25\/3\/2015; s\u1eeda \u0111\u1ed5i b\u1ed5 sung 39\/2018\/TT-BTC ng\u00e0y 20\/04\/2018. <\/span><\/li>\n
    4. Quy\u00ea\u0301t \u0111i\u0323nh s\u00f4\u0301 3810\/Q\u0110-BKHCN nga\u0300y 18\/12\/2019<\/span><\/li>\n
    5. Ngh\u1ecb \u0111\u1ecbnh 69\/2018\/N\u0110-CP ng\u00e0y 15\/05\/2018<\/span><\/li>\n
    6. Th\u00f4ng t\u01b0 s\u00f4\u0301 09\/2019\/TT-BKHCN nga\u0300y 30\/09\/2019<\/span><\/li>\n<\/ol>\n

      Theo nh\u01b0\u0303ng v\u0103n ba\u0309n tr\u00ean thi\u0300 m\u0103\u0323t ha\u0300ng \u0111\u00f4\u0300 ch\u01a1i tre\u0309 em m\u01a1\u0301i kh\u00f4ng n\u0103\u0300m trong danh mu\u0323c ha\u0300ng ho\u0301a c\u00e2\u0301m nh\u00e2\u0323p kh\u00e2\u0309u. Tuy nhi\u00ean, khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i th\u00ec s\u1ebd c\u00f3 nh\u1eefng \u0111i\u1ec3m ch\u00ednh sau \u0111\u00e2y:<\/span><\/p>\n

      \n<\/p>

        \n
      1. \u0110\u1ed3 ch\u01a1i tr\u1ebb em c\u00f3 thu\u1ebf GTGT l\u00e0 5%;<\/span><\/li>\n
      2. \u0110\u1ed3 ch\u01a1i cho tr\u1ebb em ph\u1ea3i ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng nh\u1eadp kh\u1ea9u;<\/span><\/li>\n
      3. M\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng kh\u00f4ng thu\u1ed9c danh m\u1ee5c \u0111\u1ed3 ch\u01a1i s\u1ebd kh\u00f4ng c\u1ea7n ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng.<\/span><\/li>\n<\/ol>\n

        \u0110\u00ea\u0309 ki\u00ea\u0309m tra ha\u0300ng ho\u0301a nh\u00e2\u0323p kh\u00e2\u0309u cu\u0309a quy\u0301 vi\u0323 co\u0301 \u0111\u01b0\u01a1\u0323c xem la\u0300 \u0111\u00f4\u0300 ch\u01a1i hay kh\u00f4ng. Quy\u0301 vi\u0323 vui lo\u0300ng ki\u00ea\u0309m tra ta\u0323i phu\u0323 lu\u0323c II th\u00f4ng t\u01b0 s\u00f4\u0301 09\/2019\/TT-BKHCN. B\u00ean ca\u0323nh \u0111o\u0301 khi nh\u00e2\u0323p kh\u00e2\u0309u \u0111\u00f4\u0300 ch\u01a1i thi\u0300 \u0111i\u00ea\u0300u ki\u00ea\u0323n b\u0103\u0301t bu\u00f4\u0323c pha\u0309i la\u0300 \u0111\u00f4\u0300 ch\u01a1i m\u01a1\u0301i. \u0110\u00f4\u0301i v\u01a1\u0301i nh\u01b0\u0303ng loa\u0323i \u0111a\u0303 qua s\u01b0\u0309 du\u0323ng thi\u0300 nh\u00e2\u0323p kh\u00e2\u0309u d\u01b0\u01a1\u0301i da\u0323ng ph\u00ea\u0301 li\u00ea\u0323u.<\/span><\/p>\n

        2. D\u00e1n nh\u00e3n h\u00e0ng cho \u0111\u1ed3 ch\u01a1i tr\u1ebb em nh\u1eadp kh\u1ea9u<\/span><\/p>\n

        D\u00e1n nh\u00e3n l\u00ean h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t quy \u0111\u1ecbnh kh\u00f4ng m\u1edbi. Tuy nhi\u00ean, t\u1eeb sau khi Ngh\u1ecb \u0111\u1ecbnh 128\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec vi\u1ec7c d\u00e1n nh\u00e3n h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n. D\u00e1n nh\u00e3n h\u00e0ng h\u00f3a nh\u1eb1m m\u1ee5c \u0111\u00edch gi\u00fap c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c xu\u1ea5t x\u1ee9 v\u00e0 \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u00e0ng h\u00f3a. D\u00e1n nh\u00e3n l\u00ean h\u00e0ng h\u00f3a l\u00e0 \u0111i\u1ec1u b\u1eaft bu\u1ed9c khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em.<\/span><\/p>\n

        2.1. N\u1ed9i dung nh\u00e3n m\u00e1c cho \u0111\u1ed3 ch\u01a1i<\/span><\/p>\n

        Ngo\u00e0i vi\u1ec7c ph\u1ea3i d\u00e1n nh\u00e3n th\u00ec n\u1ed9i dung nh\u00e3n c\u0169ng r\u1ea5t quan tr\u1ecdng. N\u1ed9i dung nh\u00e3n m\u00e1c c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2017\/N\u0110-CP. \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng \u0111\u1ed3 ch\u01a1i tr\u1ebb em th\u00ec n\u1ed9i dung c\u1ee7a m\u1ed9t nh\u00e3n m\u00e1c \u0111\u1ea7y \u0111\u1ee7 g\u1ed3m nh\u1eefng th\u00f4ng tin sau:<\/span><\/p>\n

        \n<\/p>

          \n
        1. Th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi nh\u00e0 xu\u1ea5t kh\u1ea9u (\u0111\u1ecba ch\u1ec9, t\u00ean c\u00f4ng ty);<\/span><\/li>\n
        2. Th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u (\u0111\u1ecba ch\u1ec9, t\u00ean c\u00f4ng ty);<\/span><\/li>\n
        3. T\u00ean h\u00e0ng h\u00f3a v\u00e0 th\u00f4ng tin h\u00e0ng h\u00f3a;<\/span><\/li>\n
        4. Xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a.<\/span><\/li>\n<\/ol>\n

          \u0110\u00f3 l\u00e0 nh\u1eefng n\u1ed9i dung nh\u00e3n c\u01a1 b\u1ea3n c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c d\u00e1n l\u00ean h\u00e0ng h\u00f3a. Nh\u1eefng th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ph\u1ea3i s\u1eed d\u1ee5ng ti\u1ebfng anh ho\u1eb7c c\u00e1c th\u1ee9 ti\u1ebfng kh\u00e1c th\u00ec ph\u1ea3i c\u00f3 d\u1ecbch thu\u1eadt.<\/span><\/p>\n

           <\/span><\/p>\n

          2.2. V\u1ecb tr\u00ed d\u00e1n nh\u00e3n tr\u00ean h\u00e0ng h\u00f3a<\/span><\/p>\n

          D\u00e1n nh\u00e3n l\u00ean h\u00e0ng h\u00f3a l\u00e0 c\u1ea7n thi\u1ebft, tuy nhi\u00ean d\u00e1n \u0111\u00fang v\u1ecb tr\u00ed m\u1edbi quan tr\u1ecdng h\u01a1n. Khi nh\u1eadp kh\u1ea9u th\u00ec nh\u00e3n h\u00e0ng h\u00f3a c\u1ea7n \u0111\u01b0\u1ee3c d\u00e1n l\u00ean c\u00e1c b\u1ec1 m\u1eb7t c\u1ee7a ki\u1ec7n h\u00e0ng nh\u01b0: Tr\u00ean th\u00f9ng carton, tr\u00ean ki\u1ec7n g\u1ed7, tr\u00ean bao b\u00ec s\u1ea3n ph\u1ea9m. Ho\u1eb7c b\u1ea5t k\u1ef3 ch\u1ed7 n\u00e0o mi\u1ec5n sao ti\u1ec7n ki\u1ec3m tra v\u00e0 d\u1ec5 nh\u00ecn th\u1ea5y. Vi\u1ec7c d\u00e1n nh\u00e3n \u0111\u00fang v\u1ecb tr\u00ed s\u1ebd gi\u00fap ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c th\u1eddi gian ki\u1ec3m h\u00f3a khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em.<\/span><\/p>\n

          \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u1ec3 b\u00e1n ra tr\u00ean th\u1ecb tr\u01b0\u1eddng th\u00ec c\u1ea7n ph\u1ea3i th\u1ec3 hi\u1ec7n th\u00eam nhi\u1ec1u th\u00f4ng tin kh\u00e1c n\u1eefa. Nh\u01b0 nh\u00e0 s\u1ea3n xu\u1ea5t, \u0111\u1ecbnh l\u01b0\u1ee3ng c\u1ee7a h\u00e0ng h\u00f3a, th\u00f4ng s\u1ed1 k\u1ef9 thu\u1eadt, ng\u00e0y th\u00e1ng s\u1ea3n xu\u1ea5t, c\u1ea3nh b\u00e1o.<\/span><\/p>\n

           <\/span><\/p>\n

          2.3. Nh\u1eefng r\u1ee7i ro g\u1eb7p ph\u1ea3i khi kh\u00f4ng d\u00e1n nh\u00e3n<\/span><\/p>\n

          N\u1ebfu tr\u00ean h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u01b0\u1ee3c d\u00e1n nh\u00e3n khi nh\u1eadp kh\u1ea9u ho\u1eb7c n\u1ed9i dung nh\u00e3n h\u00e0ng h\u00f3a b\u1ecb sai. Th\u00ec nh\u00e0 nh\u1eadp kh\u1ea9u ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng r\u1ee7i ro sau:<\/span><\/p>\n

          \n<\/p>

            \n
          1. Kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t do ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 s\u1ebd b\u1ecb b\u00e1c b\u1ecf;<\/span><\/li>\n
          2. B\u1ecb ph\u1ea1t ti\u1ec1n theo quy \u0111\u1ecbnh, m\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 128\/2020\/N\u0110-CP;<\/span><\/li>\n
          3. H\u00e0ng h\u00f3a d\u1ec5 b\u1ecb th\u1ea5t l\u1ea1c, ho\u1eb7c b\u1ecb h\u01b0 h\u1ecfng do kh\u00f4ng c\u00f3 nh\u00e3n c\u1ea3nh b\u00e1o cho x\u1ebfp d\u1ee1, v\u1eadn chuy\u1ec3n.<\/span><\/li>\n<\/ol>\n

            V\u1edbi nh\u1eefng r\u1ee7i ro tr\u00ean th\u00ec ch\u00fang t\u00f4i khuy\u1ebfn ngh\u1ecb Qu\u00fd v\u1ecb n\u00ean d\u00e1n nh\u00e3n l\u00ean h\u00e0ng h\u00f3a. N\u1ebfu Qu\u00fd v\u1ecb ch\u01b0a hi\u1ec3u \u0111\u01b0\u1ee3c h\u1ebft v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 nh\u00e3n h\u00e0ng h\u00f3a. Vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn hotline ho\u1eb7c hotmail \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/span><\/p>\n

             <\/span><\/p>\n

            3. X\u00e1c \u0111\u1ecbnh m\u00e3 HS \u0111\u1ed3 ch\u01a1i tr\u1ebb em<\/span><\/p>\n

            X\u00e1c \u0111\u1ecbnh m\u00e3 HS l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u b\u1ea5t k\u1ef3 m\u1ed9t lo\u1ea1i h\u00e0ng n\u00e0o. X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u00e3 HS s\u1ebd x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT v\u00e0 ch\u00ednh s\u00e1ch nh\u1eadp kh\u1ea9u. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u00fang m\u00e3 HS kem n\u1ec1n Qu\u00fd v\u1ecb c\u1ea7n ph\u1ea3i hi\u1ec3u \u0111\u01b0\u1ee3c \u0111\u1eb7c \u0111i\u1ec3m h\u00e0ng h\u00f3a: Ch\u1ea5t li\u1ec7u, th\u00e0nh ph\u1ea7n v\u00e0 \u0111\u1eb7c t\u00ednh c\u1ee7a s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

             <\/span><\/p>\n

            3.1. M\u00e3 HS \u0111\u1ed3 ch\u01a1i tr\u1ebb em<\/span><\/p>\n

            Anlita \u0111a\u0303 t\u00f4\u0309ng h\u01a1\u0323p m\u00e3 HS cu\u0309a t\u00e2\u0301t ca\u0301c ca\u0301c loa\u0323i \u0111\u00f4\u0300 ch\u01a1i. M\u1eddi Qu\u00fd v\u1ecb theo d\u00f5i b\u1ea3ng m\u00f4 t\u1ea3 chi ti\u1ebft b\u00ean d\u01b0\u1edbi:<\/span><\/p>\n


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

            M\u00e3 h\u00e0ng<\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            M\u00f4 t\u1ea3 h\u00e0ng ho\u00e1 – Ti\u1ebfng Vi\u1ec7t<\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            \u0110\u01a1n v\u1ecb
            t\u00ednh<\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            NK
            TT<\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            NK
            \u01b0u
            \u0111\u00e3i<\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            VAT<\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            ACFTA<\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            <\/td>\n<\/tr>\n
            \n

            9503<\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            Xe
            \u0111\u1ea1p ba b\u00e1nh, xe \u0111\u1ea9y, xe c\u00f3 b\u00e0n \u0111\u1ea1p v\u00e0 \u0111\u1ed3 ch\u01a1i t\u01b0\u01a1ng t\u1ef1 c\u00f3 b\u00e1nh; xe c\u1ee7a b\u00fap
            b\u00ea;
            b\u00fap b\u00ea; \u0111\u1ed3 ch\u01a1i kh\u00e1c; m\u1eabu thu nh\u1ecf theo t\u1ef7 l\u1ec7 (“scale”) v\u00e0 c\u00e1c m\u1eabu
            \u0111\u1ed3 ch\u01a1i gi\u1ea3i tr\u00ed t\u01b0\u01a1ng t\u1ef1, c\u00f3 ho\u1eb7c kh\u00f4ng v\u1eadn h\u00e0nh; c\u00e1c lo\u1ea1i \u0111\u1ed3 ch\u01a1i \u0111\u1ed1 tr\u00ed
            (puzzles)<\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030010<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            – Xe
            \u0111\u1ea1p ba b\u00e1nh, xe \u0111\u1ea9y, xe c\u00f3 b\u00e0n \u0111\u1ea1p v\u00e0 \u0111\u1ed3 ch\u01a1i t\u01b0\u01a1ng t\u1ef1 c\u00f3 b\u00e1nh; xe c\u1ee7a b\u00fap b\u00ea<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            chi\u1ebfc<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            15<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            10<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            –
            B\u00fap b\u00ea:<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030021<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            – –
            B\u00fap b\u00ea, c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 trang ph\u1ee5c<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            chi\u1ebfc<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            15<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            10<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-ID, TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            – –
            B\u1ed9 ph\u1eadn v\u00e0 ph\u1ee5 ki\u1ec7n:<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030022<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            – –
            – Qu\u1ea7n \u00e1o v\u00e0 ph\u1ee5 ki\u1ec7n qu\u1ea7n \u00e1o; gi\u1ea7y v\u00e0 m\u0169<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            chi\u1ebfc<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            15<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            10<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030029<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            – –
            – Lo\u1ea1i kh\u00e1c<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            chi\u1ebfc<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            15<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            10<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030030<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            – Xe
            \u0111i\u1ec7n, k\u1ec3 c\u1ea3 \u0111\u01b0\u1eddng ray, \u0111\u00e8n hi\u1ec7u v\u00e0 c\u00e1c ph\u1ee5 ki\u1ec7n kh\u00e1c c\u1ee7a ch\u00fang<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            chi\u1ebfc<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            15<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            10<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030040<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            –
            C\u00e1c m\u00f4 h\u00ecnh thu nh\u1ecf theo t\u1ef7 l\u1ec7 (“scale”) v\u00e0 c\u00e1c m\u00f4 h\u00ecnh gi\u1ea3i tr\u00ed
            t\u01b0\u01a1ng t\u1ef1, c\u00f3 ho\u1eb7c kh\u00f4ng v\u1eadn h\u00e0nh<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            chi\u1ebfc<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            15<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            10<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-LA, TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030050<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            – \u0110\u1ed3
            ch\u01a1i v\u00e0 b\u1ed9 \u0111\u1ed3 ch\u01a1i x\u00e2y d\u1ef1ng kh\u00e1c, b\u1eb1ng m\u1ecdi lo\u1ea1i v\u1eadt li\u1ec7u tr\u1eeb plastic<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            chi\u1ebfc\/b\u1ed9\/h\u1ed9p<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            30<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            20<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-LA, TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030060<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            – \u0110\u1ed3
            ch\u01a1i h\u00ecnh con v\u1eadt ho\u1eb7c sinh v\u1eadt kh\u00f4ng ph\u1ea3i h\u00ecnh ng\u01b0\u1eddi<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            chi\u1ebfc\/b\u1ed9\/h\u1ed9p<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            30<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            20<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-LA, TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030070<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            –
            C\u00e1c lo\u1ea1i \u0111\u1ed3 ch\u01a1i \u0111\u1ed1 tr\u00ed (puzzles)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            chi\u1ebfc<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            15<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            10<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030080<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            –
            Thi\u1ebft b\u1ecb gi\u00e1o d\u1ee5c \u0111i\u1ec7n t\u1eed t\u01b0\u01a1ng t\u00e1c c\u1ea7m tay \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ch\u1ee7 y\u1ebfu cho tr\u1ebb
            em <\/span>(SEN)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            chi\u1ebfc<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            30<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            20<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-ID, LA, TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            –
            Lo\u1ea1i kh\u00e1c:<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

             <\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030091<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            – –
            \u0110\u1ed3 ch\u01a1i, x\u1ebfp kh\u1ed1i ho\u1eb7c c\u1eaft r\u1eddi h\u00ecnh ch\u1eef s\u1ed1, ch\u1eef c\u00e1i ho\u1eb7c h\u00ecnh con v\u1eadt; b\u1ed9 x\u1ebfp
            ch\u1eef; b\u1ed9 \u0111\u1ed3 ch\u01a1i t\u1ea1o ch\u1eef v\u00e0 t\u1eadp n\u00f3i; b\u1ed9 \u0111\u1ed3 ch\u01a1i in h\u00ecnh; b\u1ed9 \u0111\u1ed3 ch\u01a1i \u0111\u1ebfm
            (abaci); m\u00e1y may \u0111\u1ed3 ch\u01a1i; m\u00e1y ch\u1eef \u0111\u1ed3 ch\u01a1i<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            chi\u1ebfc\/b\u1ed9\/h\u1ed9p<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            30<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            20<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-ID, TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030092<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            – –
            D\u00e2y nh\u1ea3y<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            chi\u1ebfc<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            30<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            20<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030093<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            – –
            H\u00f2n bi<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            kg\/vi\u00ean<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            30<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            20<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030094<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            – –
            C\u00e1c \u0111\u1ed3 ch\u01a1i kh\u00e1c, b\u1eb1ng cao su<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            chi\u1ebfc<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            30<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            20<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-ID, LA, TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n
            \n

            95030099<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            – –
            Lo\u1ea1i kh\u00e1c<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            chi\u1ebfc<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            30<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            20<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            5<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		\n

            0 (-ID, LA, TH)<\/span><\/o:p><\/span><\/p>\n<\/td>\n

            		<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 m\u00e3 HS c\u00e1c lo\u1ea1i \u0111\u1ed3 ch\u01a1i ph\u1ed5 bi\u1ebfn hi\u1ec7n nay. Thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a \u0111\u1ed3 ch\u01a1i tr\u1ebb em kh\u00e1 cao t\u1eeb 10% \u0111\u1ebfn 20%. Thu\u1ebf gtgt nh\u1eadp kh\u1ea9u c\u1ee7a \u0111\u1ed3 ch\u01a1i tr\u1ebb em l\u00e0 5%.<\/span><\/p>\n

             <\/span><\/p>\n

            3.2. Nh\u1eefng r\u1ee7i ro khi \u00e1p sai m\u00e3 HS<\/span><\/p>\n

            X\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u00e3 HS r\u1ea5t quan tr\u1ecdng khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai m\u00e3 HS s\u1ebd mang l\u1ea1i nh\u1eefng r\u1ee7i ro nh\u1ea5t \u0111\u1ecbnh cho Qu\u00fd v\u1ecb nh\u01b0:<\/span><\/p>\n

            \n<\/p>

              \n
            1. Tr\u00ec ho\u00e3n th\u1ee7 t\u1ee5c h\u1ea3i quan: Khai sai m\u00e3 HS c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c tr\u00ec ho\u00e3n trong th\u1ee7 t\u1ee5c h\u1ea3i quan, do c\u1ea7n th\u1eddi gian \u0111\u1ec3 ki\u1ec3m tra v\u00e0 x\u00e1c minh th\u00f4ng tin ch\u00ednh x\u00e1c v\u1ec1 lo\u1ea1i h\u00e0ng h\u00f3a.<\/span><\/li>\n
            2. Ch\u1eadm giao h\u00e0ng: N\u1ebfu h\u00e0ng h\u00f3a b\u1ecb ph\u00e1t hi\u1ec7n c\u00f3 khai sai m\u00e3 HS, c\u01a1 quan h\u1ea3i quan c\u00f3 th\u1ec3 y\u00eau c\u1ea7u ch\u1ec9nh s\u1eeda ho\u1eb7c l\u00e0m r\u00f5 th\u00f4ng tin. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ch\u1eadm tr\u1ec5 trong qu\u00e1 tr\u00ecnh giao h\u00e0ng v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chu k\u1ef3 s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
            3. Ch\u1ecbu ph\u1ea1t do khai sai m\u00e3 HS theo ngh\u1ecb \u0111\u1ecbnh 128\/2020\/N\u0110-CP;<\/span><\/li>\n
            4. Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c ph\u00e1t \u00edt nh\u1ea5t l\u00e0 2,000,000 VND v\u00e0 cao nh\u1ea5t l\u00e0 m\u1ee9c ph\u1ea1t g\u1ea5p 3 l\u1ea7n s\u1ed1 thu\u1ebf.<\/span><\/li>\n<\/ol>\n

              \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u00e3 HS cho t\u1eebng lo\u1ea1i \u0111\u1ed3 ch\u01a1i tr\u1ebb em c\u1ee5 th\u1ec3. Vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn hotline ho\u1eb7c hotmail c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/span><\/p>\n

               <\/span><\/p>\n

              4. Thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em<\/span><\/p>\n

              Thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 ngh\u0129a v\u1ee5 m\u00e0 nh\u00e0 nh\u1eadp kh\u1ea9u ph\u1ea3i ho\u00e0n th\u00e0nh \u0111\u1ed1i v\u1edbi nh\u00e0 n\u01b0\u1edbc. Thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c chia ra l\u00e0m hai lo\u1ea1i \u0111\u00f3 l\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

              Thu\u1ebf GTGT nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em l\u00e0m 5%, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo \u0111i\u1ec1u 8 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12. \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf GTGT 5%  th\u00ec ph\u1ea3i l\u00e0m ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng.<\/span><\/p>\n

              C\u00e1ch t\u00ednh thu\u1ebf khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em nh\u01b0 sau:<\/span><\/p>\n

              Thu\u1ebf nh\u1eadp kh\u1ea9u x\u00e1c \u0111\u1ecbnh theo m\u00e3 HS thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c: <\/span><\/p>\n

              Thu\u1ebf nh\u1eadp kh\u1ea9u = Tr\u1ecb gi\u00e1 CIF x % thu\u1ebf su\u1ea5t<\/span><\/p>\n

              Thu\u1ebf GTGT nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c :<\/span><\/p>\n

              Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng = (Tr\u1ecb gi\u00e1 CIF + Thu\u1ebf nh\u1eadp kh\u1ea9u ) x % thu\u1ebf su\u1ea5t GTGT.<\/span><\/p>\n

               <\/span><\/p>\n

              Theo c\u00f4ng th\u1ee9c tr\u00ean th\u00ec c\u00f3 th\u1ec3 th\u1ea5y thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c thu\u1ebf su\u1ea5t theo m\u00e3 HS. \u0110\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p nh\u1ea5t, ch\u00ednh x\u00e1c nh\u1ea5t th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u00e3 HS cho lo\u1ea1i \u0111\u1ed3 ch\u01a1i \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u. B\u00ean c\u1ea1nh \u0111\u00f3 c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o l\u00f4 h\u00e0ng \u0111\u00f3 c\u00f3 ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 hay kh\u00f4ng, \u0111\u1ec3 h\u01b0\u1edfng \u0111\u01b0\u1ee3c m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

              \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf gtgt \u0111\u1ed3 ch\u01a1i tr\u1ebb em. Qu\u00fd v\u1ecb vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn Anlita \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/span><\/p>\n

               <\/span><\/p>\n

              5. H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em<\/span><\/p>\n

              B\u1ed9 h\u1ed3 s\u01a1 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em n\u00f3i ri\u00eang, l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u c\u00e1c m\u1eb7t h\u00e0ng kh\u00e1c n\u00f3i chung. \u0110\u01b0\u1ee3c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 38\/2015\/TT-BTC ng\u00e0y 25\/3\/2015; s\u1eeda \u0111\u1ed5i b\u1ed5 sung 39\/2018\/TT-BTC ng\u00e0y 20\/04\/2018.<\/span><\/p>\n

              \n<\/p>

                \n
              1. T\u1edd khai h\u1ea3i quan;<\/span><\/li>\n
              2. V\u1eadn \u0111\u01a1n \u0111\u01b0\u1eddng bi\u1ec3n<\/span>;<\/span><\/li>\n
              3. H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i (<\/span>commercial invoice<\/span>);<\/span><\/li>\n
              4. Danh s\u00e1ch \u0111\u00f3ng g\u00f3i<\/span> (packing list);<\/span><\/li>\n
              5. H\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i (<\/span>sale contract<\/span>);<\/span><\/li>\n
              6. Ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 (\u2105) n\u1ebfu c\u00f3;<\/span><\/li>\n
              7. Ch\u1ee9ng nh\u1eadn h\u1ee3p chu\u1ea9n h\u1ee3p quy (t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i \u0111\u1ed3 ch\u01a1i);<\/span><\/li>\n
              8. Catalogs.<\/span><\/li>\n<\/ol>\n

                Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb d\u00f9ng \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng quan \u0111\u1ed3 ch\u01a1i tr\u1ebb em. Quan tr\u1ecdng nh\u1ea5t l\u00e0 t\u1edd khai h\u1ea3i quan, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, v\u1eadn \u0111\u01a1n, ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 v\u00e0 h\u1ed3 s\u01a1 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng. Nh\u1eefng ch\u1ee9ng t\u1eeb kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c b\u1ed5 sung n\u1ebfu c\u01a1 quan H\u1ea3i quan c\u00f3 y\u00eau c\u1ea7u. \u0110\u1ec3 c\u00f3 th\u1ec3 hi\u1ec3u h\u01a1n v\u1ec1 nh\u1eefng ch\u1ee9ng t\u1eeb c\u1ea7n cho th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em qu\u00fd v\u1ecb c\u00f3 th\u1ec3 xem th\u00eam <\/span>nh\u1eefng gi\u1ea5y t\u1edd c\u1ea7n thi\u1ebft khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u<\/span>.<\/span><\/p>\n

                 <\/span><\/p>\n

                6. Ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ed3 ch\u01a1i tr\u1ebb em nh\u1eadp kh\u1ea9u<\/span><\/p>\n

                Khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em th\u00ec ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng l\u00e0 m\u1ed9t trong nh\u1eefng kh\u00e2u kh\u00f4ng th\u1ec3 thi\u1ebfu. Quy tr\u00ecnh ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng g\u1ed3m nh\u1eefng b\u01b0\u1edbc sau \u0111\u00e2y:<\/span><\/p>\n

                B\u01b0\u1edbc 1. T\u1ea1o t\u00e0i kho\u1ea3n v\u00e0 \u0111\u0103ng k\u00fd h\u1ed3 s\u01a1<\/span><\/p>\n

                Vi\u1ec7c \u0111\u0103ng k\u00fd ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u1ee7 y\u1ebfu tr\u00ean c\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia. V\u00ec th\u1ebf, tr\u01b0\u1edbc h\u1ebft ph\u1ea3i c\u00f3 t\u00e0i kho\u1ea3n tr\u00ean trang m\u1ed9t c\u1eeda qu\u1ed1c gia.<\/span><\/p>\n

                Khi c\u00f3 t\u00e0i kho\u1ea3n tr\u00ean trang m\u1ed9t c\u1eeda th\u00ec s\u1ebd t\u1ea1o h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd tr\u00ean c\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda. C\u01a1 quan qu\u1ea3n l\u00fd c\u1ee7a m\u1eb7t h\u00e0ng n\u00e0y l\u00e0 Chi c\u1ee5c ti\u00eau chu\u1ea9n \u0111o l\u01b0\u1eddng ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n l\u00fd doanh nghi\u1ec7p. <\/span><\/p>\n

                Khi t\u1ea1o t\u00e0i kho\u1ea3n th\u00ec ph\u1ea3i ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p c\u1ee7a B\u1ed9 KHCN. Sau khi c\u00f3 t\u1edd khai h\u1ea3i quan l\u00e0 c\u00f3 th\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng.<\/span><\/p>\n

                Thao t\u00e1c \u0111\u0103ng k\u00fd ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ed3 ch\u01a1i tr\u1ebb em tr\u00ean c\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda kh\u00e1 \u0111\u01a1n gi\u1ea3n. N\u1ebfu Qu\u00fd v\u1ecb kh\u00f4ng bi\u1ebft c\u00e1ch \u0111\u0103ng k\u00fd ho\u1eb7c ch\u01b0a hi\u1ec3u th\u00ec c\u00f3 th\u1ec3 li\u00ean h\u1ec7 \u0111\u1ebfn ch\u00fang t\u00f4i qua hotline ho\u1eb7c hotline \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/span><\/p>\n

                B\u01b0\u1edbc 2. L\u1ea5y m\u1eabu v\u00e0 ki\u1ec3m tra m\u1eabu<\/span><\/p>\n

                Sau khi khai b\u00e1o h\u1ed3 s\u01a1 tr\u00ean trang m\u1ed9t c\u1eeda th\u00ec b\u00ean Chi c\u1ee5c ti\u00eau chu\u1ea9n \u0111o l\u01b0\u1eddng ch\u1ea5t l\u01b0\u1ee3ng duy\u1ec7t h\u1ed3 s\u01a1. Th\u00ec c\u00f3 th\u1ec3 li\u00ean h\u1ec7 h\u1ea3i quan \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em. Li\u00ean h\u1ec7 v\u1edbi trung t\u00e2m ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ec3 l\u1ea5y m\u1eabu t\u1ea1i c\u1ea3ng ho\u1eb7c t\u1ea1i kho \u0111\u1ec3 l\u1ea5y m\u1eabu.<\/span><\/p>\n

                B\u01b0\u1edbc 3. Nh\u1eadn k\u1ebft qu\u1ea3 v\u00e0 b\u1ed5 sung k\u1ebft qu\u1ea3<\/span><\/p>\n

                Khi c\u00f3 k\u1ebft qu\u1ea3 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng th\u00ec ng\u01b0\u1eddi \u0111\u0103ng k\u00fd c\u00f3 th\u1ec3 t\u1ea3i file ch\u1ee9ng th\u01b0 l\u00ean h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd. Th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em th\u00f4ng quan sau khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng.<\/span><\/p>\n

                Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 \u0111\u1ed3 ch\u01a1i tr\u1ebb em \u0111\u1ec1u ph\u1ea3i ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, c\u00f3 m\u1ed9t s\u1ed1 lo\u1ea1i \u0111\u1ed3 ch\u01a1i tr\u1ebb em kh\u00f4ng ph\u1ea3i ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng. Qu\u00fd v\u1ecb c\u00f3 th\u1ec3 xem chi ti\u1ebft t\u1ea1i th\u00f4ng t\u01b0 3810\/Q\u0110-BKHCN v\u00e0 th\u00f4ng t\u01b0 09\/2019\/TT-BKHCN. Ho\u1eb7c c\u00f3 th\u1ec3 li\u00ean h\u1ec7 \u0111\u1ebfn hotline ho\u1eb7c hotmail c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/span><\/p>\n

                 <\/span><\/p>\n

                7. Quy tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em<\/span><\/p>\n

                Quy tr\u00ecnh nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i \u0111\u1ed3 ch\u01a1i s\u1ebd c\u00f3 quy tr\u00ecnh kh\u00e1c nhau. \u0110\u1ed1i v\u1edbi nh\u1eefng \u0111\u1ed3 ch\u01a1i ph\u1ea3i ki\u1ec3m tra chuy\u1ec3n ng\u00e0nh th\u00ec s\u1ebd c\u00f3 th\u00eam b\u01b0\u1edbc ki\u1ec3m tra. Th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em g\u1ed3m nh\u1eefng b\u01b0\u1edbc sau:<\/span><\/p>\n

                B\u01b0\u1edbc 1. Khai t\u1edd khai h\u1ea3i quan nh\u1eadp kh\u1ea9u<\/span><\/p>\n

                T\u1edd khai h\u1ea3i quan \u0111\u1ed3 ch\u01a1i tr\u1ebb em s\u1ebd \u0111\u01b0\u1ee3c khai tr\u00ean ph\u1ea7n m\u1ec1m khai h\u1ea3i quan. T\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb n\u00eau \u1edf tr\u00ean \u0111\u1ec3 khai. D\u1ef1a v\u00e0o m\u00e3 HS \u0111\u1ed3 ch\u01a1i tr\u1ebb em \u0111\u1ec3 khai thu\u1ebf tr\u00ean t\u1edd khai h\u1ea3i quan v\u00e0 l\u00e0m c\u0103n c\u1ee9 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng. Sau khi c\u00f3 t\u1edd khai nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i th\u00ec s\u1ebd ti\u1ebfn h\u00e0nh b\u01b0\u1edbc ti\u1ebfp theo.<\/span><\/p>\n

                B\u01b0\u1edbc 2. \u0110\u0103ng k\u00fd ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng<\/span><\/p>\n

                \u0110\u1ed3 ch\u01a1i tr\u1ebb em \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd b\u1edfi b\u1ed9 khoa h\u1ecdc c\u00f4ng ngh\u1ec7. \u0110\u1ed1i v\u1edbi nh\u1eefng \u0111\u1ed3 ch\u01a1i mang t\u00ednh gi\u00e1o d\u1ee5c th\u00ec ph\u1ea3i ki\u1ec3m tra v\u0103n h\u00f3a. M\u1ed7i doanh nghi\u1ec7p s\u1ebd c\u00f3 m\u1ed9t t\u00e0i kho\u1ea3n tr\u00ean h\u1ec7 th\u1ed1ng m\u1ed9t c\u1eeda qu\u1ed1c gia. \u0110\u1ec3 \u0111\u0103ng k\u00fd ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng nh\u1eadp kh\u1ea9u th\u00ec ph\u1ea3i t\u1ea1o t\u00e0i kho\u1ea3n trang m\u1ed9t c\u1eeda. \u0110\u1ec3 khai b\u00e1o \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em th\u00ec ph\u1ea3i c\u00f3 chuy\u00ean m\u00f4n. N\u1ebfu qu\u00fd v\u1ecb kh\u00f4ng n\u1eafm \u0111\u01b0\u1ee3c vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn Anlita \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n. Sau khi c\u00f3 s\u1ed1 ti\u1ebfp nh\u1eadn tr\u00ean h\u1ec7 th\u1ed1ng m\u1ed9t c\u1eeda, th\u00ec s\u1ebd ti\u1ebfn h\u00e0nh l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em t\u1ea1i Chi c\u1ee5c H\u1ea3i quan.<\/span><\/p>\n

                B\u01b0\u1edbc 3. M\u1edf t\u1edd khai h\u1ea3i quan<\/span><\/p>\n

                B\u01b0\u1edbc n\u00e0y l\u00e0 b\u01b0\u1edbc mang to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u \u0111\u1ebfn t\u1ea1i chi c\u1ee5c h\u1ea3i quan \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 v\u00e0o. Sau khi c\u00e1n b\u1ed9 h\u1ea3i quan ki\u1ec3m tra kh\u00f4ng c\u00f3 v\u01b0\u1edbng m\u1eafc g\u00ec n\u1eefa th\u00ec t\u1edd khai s\u1ebd \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.  Nh\u00e0 nh\u1eadp kh\u1ea9u s\u1ebd \u0111\u00f3ng thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em v\u00e0 thu\u1ebf GTGT. Thu\u1ebf v\u00e0o kho b\u1ea1c th\u00ec t\u1edd khai t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u00f4ng quan.<\/span><\/p>\n

                B\u01b0\u1edbc 4. V\u1eadn chuy\u1ec3n v\u1ec1 kho b\u1ea3o qu\u1ea3n.<\/span><\/p>\n

                Sau khi t\u1edd khai nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u00f4ng quan th\u00ec c\u00f3 th\u1ec3 mang h\u00e0ng v\u1ec1 kho. Vi\u1ec7c ti\u1ebfn h\u00e0nh ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ed3 ch\u01a1i tr\u1ebb em s\u1ebd l\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch. <\/span><\/p>\n

                Sau khi c\u00f3 k\u1ebft qu\u1ea3 h\u1ee3p chu\u1ea9n h\u1ee3p quy th\u00ec s\u1ebd \u0111\u1ea9y th\u00f4ng tin l\u00ean trang m\u1ed9t c\u1eeda \u0111\u1ec3 ho\u00e0n th\u00e0nh h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em.<\/span><\/p>\n

                 <\/span><\/p>\n

                8. Nh\u1eefng l\u01b0u \u00fd khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em<\/span><\/p>\n

                Trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em cho kh\u00e1ch h\u00e0ng. Anlita \u0111\u00e3 r\u00fat ra \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 kinh nghi\u1ec7m mu\u1ed1n \u0111\u01b0\u1ee3c chia s\u1ebb \u0111\u1ebfn Qu\u00fd v\u1ecb c\u00f9ng tham kh\u1ea3o.<\/span><\/p>\n

                Khi la\u0300m thu\u0309 tu\u0323c nh\u00e2\u0323p kh\u00e2\u0309u \u0111\u00f4\u0300 ch\u01a1i tre\u0309 em, quy vi\u0323 c\u00e2\u0300n pha\u0309i l\u01b0u y\u0301 nh\u01b0\u0303ng \u0111i\u00ea\u0309m sau \u0111\u00e2y:<\/span><\/p>\n

                  \n
                1. Ph\u00e2n lo\u1ea1i m\u00e3 HS ph\u1ea3i t\u00f9y thu\u1ed9c v\u00e0 \u0111\u1eb7c t\u00ednh c\u1ee7a lo\u1ea1i \u0111\u1ed3 ch\u01a1i;<\/span><\/li>\n
                2. \u0110\u1eb7c bi\u1ec7t l\u01b0u \u00fd cho \u0111\u1ed3 ch\u01a1i tr\u1ebb em \u0111\u01b0\u01a1\u0323c quy \u0111i\u0323nh ta\u0323i 09\/2019\/TT-BKHCN pha\u0309i ki\u00ea\u0309m tra chuy\u00ean nga\u0300nh;<\/span><\/li>\n
                3. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u1eadp kh\u1ea9u c\u1ee7a \u0111\u1ed3 ch\u01a1i tr\u1ebb em l\u00e0 5%;<\/span><\/li>\n
                4. \u0110\u1ed1i v\u1edbi \u0111\u1ed3 ch\u01a1i l\u00e0 xe, th\u00ec s\u1ebd ph\u00e2n bi\u1ec7t v\u00e0o chi\u1ec1u cao y\u00ean xe \u0111\u1ec3 xem x\u00e9t c\u00f3 ph\u1ea3i ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ed3 ch\u01a1i tr\u1ebb em hay kh\u00f4ng;<\/span><\/li>\n
                5. \u0110\u1ed3 ch\u01a1i v\u1eadn \u0111\u1ed9ng t\u1ea1i nh\u00e0 tr\u1ebb kh\u00f4ng \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o \u0111\u1ed3 ch\u01a1i mang t\u00ednh gi\u00e1o d\u1ee5c;<\/span><\/li>\n
                6. N\u00ea\u0301u \u0111\u00f4\u0300 ch\u01a1i la\u0300 ha\u0300ng m\u00e2\u0303u co\u0301 th\u00ea\u0309 xin mi\u00ea\u0303n ki\u00ea\u0309m tra ch\u00e2\u0301t l\u01b0\u01a1\u0323ng.<\/span><\/li>\n<\/ol>\n

                  \u0110\u00f3 l\u00e0 nh\u1eefng l\u01b0u \u00fd khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em. N\u1ebfu Qu\u00fd v\u1ecb th\u1ea5y hay c\u00f3 th\u1ec3 chia s\u1ebb \u0111\u1ebfn b\u1ea1n b\u00e8 v\u00e0 ng\u01b0\u1eddi th\u00e2n c\u00f9ng tham kh\u1ea3o. C\u00f3 \u0111i\u1ec3m n\u00e0o ch\u01b0a ph\u00f9 h\u1ee3p mong Qu\u00fd v\u1ecb ph\u1ea3n h\u1ed3i t\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 ch\u00fang t\u00f4i ho\u00e0n thi\u1ec7n b\u00e0i vi\u1ebft h\u01a1n.<\/span><\/p>\n


                  <\/span><\/p>\n

                  \n<\/p>

                  9. K\u1ebft lu\u1eadn<\/span><\/p>\n

                  Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 quy tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, m\u00e3 HS \u0111\u1ed3 ch\u01a1i tr\u1ebb em, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT, ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 ch\u00ednh s\u00e1ch nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em. Hy v\u1ecdng b\u00e0i vi\u1ebft s\u1ebd mang \u0111\u1ebfn cho Qu\u00fd v\u1ecb nh\u1eefng th\u00f4ng tin \u0111ang c\u1ea7n t\u00ecm hi\u1ec3u. Ngo\u00e0i th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ed3 ch\u01a1i tr\u1ebb em, th\u00ec \u0111\u1ec3 c\u1eadp nh\u1eadt nh\u1eefng b\u00e0i vi\u1ebft hay v\u1ec1 xu\u1ea5t nh\u1eadp kh\u1ea9u ho\u1eb7c gi\u00e1 c\u01b0\u1edbc t\u00e0u; l\u1ecbch t\u00e0u qu\u00fd v\u1ecb c\u00f3 th\u1ec3 theo d\u00f5i tr\u00ean <\/span>fanpage Anlita<\/span> \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt nh\u1eefng b\u00e0i vi\u1ebft m\u1edbi nh\u1ea5t.<\/span><\/p>\n

                  N\u1ebfu c\u00f3 \u0111i\u1ec3m n\u00e0o ch\u01b0a hi\u1ec3u ho\u1eb7c c\u1ea7n b\u00e1o gi\u00e1 d\u1ecbch h\u1ea3i quan, v\u1eadn chuy\u1ec3n \u0111\u1ed3 ch\u01a1i tr\u1ebb em nh\u1eadp kh\u1ea9u. Vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn ch\u00fang t\u00f4i theo th\u00f4ng tin trong ph\u1ea7n li\u00ean h\u1ec7. <\/span><\/p>\n

                  Xin tr\u00e2n tr\u1ecdng c\u1ea3m \u01a1n!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                  \u0110\u1ed3 ch\u01a1i tr\u1ebb em c\u00f3 r\u1ea5t nhi\u1ec1u lo\u1ea1i t\u1eeb nh\u1eefng<\/p>\n

                  Read More<\/a><\/div>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[101],"tags":[],"class_list":["post-5081","post","type-post","status-publish","format-standard","hentry","category-thu-tuc-hai-quan-cu-the-tung-mat-hang"],"_links":{"self":[{"href":"https:\/\/www.anlitalog.com\/vi\/wp-json\/wp\/v2\/posts\/5081","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.anlitalog.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.anlitalog.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.anlitalog.com\/vi\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.anlitalog.com\/vi\/wp-json\/wp\/v2\/comments?post=5081"}],"version-history":[{"count":40,"href":"https:\/\/www.anlitalog.com\/vi\/wp-json\/wp\/v2\/posts\/5081\/revisions"}],"predecessor-version":[{"id":5208,"href":"https:\/\/www.anlitalog.com\/vi\/wp-json\/wp\/v2\/posts\/5081\/revisions\/5208"}],"wp:attachment":[{"href":"https:\/\/www.anlitalog.com\/vi\/wp-json\/wp\/v2\/media?parent=5081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.anlitalog.com\/vi\/wp-json\/wp\/v2\/categories?post=5081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.anlitalog.com\/vi\/wp-json\/wp\/v2\/tags?post=5081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}