{"id":34660,"date":"2023-06-26T15:27:39","date_gmt":"2023-06-26T08:27:39","guid":{"rendered":"https:\/\/viglaceraip.com\/?p=34660"},"modified":"2023-06-30T15:39:57","modified_gmt":"2023-06-30T08:39:57","slug":"bieu-thue-xuat-khau-thue-nhap-khau-uu-dai-moi-ap-dung-tu-15-7-2023","status":"publish","type":"post","link":"https:\/\/viglaceraip.com\/vi\/bieu-thue-xuat-khau-thue-nhap-khau-uu-dai-moi-ap-dung-tu-15-7-2023\/","title":{"rendered":"Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i m\u1edbi \u00e1p d\u1ee5ng t\u1eeb 15\/7\/2023"},"content":{"rendered":"

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2023\/N\u0110-CP Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u, Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i, Danh m\u1ee5c h\u00e0ng h\u00f3a v\u00e0 m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i, thu\u1ebf h\u1ed7n h\u1ee3p v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u ngo\u00e0i h\u1ea1n ng\u1ea1ch thu\u1ebf quan.<\/strong><\/p>\n

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\nBi\u1ec3u thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i, h\u00e0ng h\u00f3a ngo\u00e0i h\u1ea1n ng\u1ea1ch thu\u1ebf quan t\u1eeb 15\/7\/2023 (\u1ea2nh minh h\u1ecda)<\/em><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2023\/N\u0110-CP ban h\u00e0nh k\u00e8m theo 4 ph\u1ee5 l\u1ee5c sau:<\/strong><\/p>\n

1- Ph\u1ee5 l\u1ee5c I – Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u theo Danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf.<\/p>\n

2- Ph\u1ee5 l\u1ee5c II – Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i theo Danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf.<\/p>\n

3- Ph\u1ee5 l\u1ee5c III – Danh m\u1ee5c h\u00e0ng h\u00f3a v\u00e0 m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i, thu\u1ebf h\u1ed7n h\u1ee3p \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 15 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng, \u0111\u00e3 qua s\u1eed d\u1ee5ng.<\/p>\n

4- Ph\u1ee5 l\u1ee5c IV – Danh m\u1ee5c h\u00e0ng h\u00f3a v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u ngo\u00e0i h\u1ea1n ng\u1ea1ch thu\u1ebf quan \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng h\u1ea1n ng\u1ea1ch thu\u1ebf quan.<\/p>\n

Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i theo Danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf<\/strong><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u theo Danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y g\u1ed3m m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a (m\u00e3 h\u00e0ng), m\u00f4 t\u1ea3 h\u00e0ng ho\u00e1, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh cho t\u1eebng nh\u00f3m m\u1eb7t h\u00e0ng, m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng c\u00f3 t\u00ean trong Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan khai m\u00e3 h\u00e0ng c\u1ee7a h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u00e3 h\u00e0ng 08 ch\u1eef s\u1ed1 c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00f3 theo Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c I Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 kh\u00f4ng ph\u1ea3i khai thu\u1ebf su\u1ea5t tr\u00ean t\u1edd khai h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u.<\/p>\n

Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i theo Danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m:<\/p>\n

M\u1ee5c I: Quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi 97 ch\u01b0\u01a1ng theo Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam. N\u1ed9i dung g\u1ed3m: T\u00ean c\u00e1c Ph\u1ea7n, Ch\u01b0\u01a1ng; Ch\u00fa gi\u1ea3i; Ch\u00fa gi\u1ea3i ph\u00e2n nh\u00f3m; Danh m\u1ee5c Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u g\u1ed3m m\u00f4 t\u1ea3 h\u00e0ng ho\u00e1, m\u00e0 h\u00e3ng (08 ch\u1eef s\u1ed1) theo Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh cho m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf.<\/p>\n

M\u1ee5c II: Quy \u0111\u1ecbnh Danh m\u1ee5c h\u00e0ng h\u00f3a v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng thu\u1ed9c Ch\u01b0\u01a1ng 98. N\u1ed9i dung g\u1ed3m: Ch\u00fa gi\u1ea3i; C\u00e1ch th\u1ee9c ph\u00e2n lo\u1ea1i, \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng 98, b\u00e1o c\u00e1o ki\u1ec3m tra quy\u1ebft to\u00e1n vi\u1ec7c s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng 98; Danh m\u1ee5c h\u00e0ng h\u00f3a v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i.<\/p>\n

Thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng m\u00e1y gia c\u00f4ng c\u01a1 kh\u00ed<\/strong><\/p>\n

C\u00e1c m\u1eb7t h\u00e0ng m\u00e1y gia c\u00f4ng c\u01a1 kh\u00ed thu\u1ed9c c\u00e1c nh\u00f3m h\u00e0ng t\u1eeb 84.54 \u0111\u1ebfn 84.63 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i nh\u01b0 sau:<\/p>\n

1- C\u00e1c m\u1eb7t h\u00e0ng m\u00e1y gia c\u00f4ng c\u01a1 kh\u00ed trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i b\u1eb1ng 0%. M\u00e1y gia c\u00f4ng c\u01a1 kh\u00ed n\u00eau t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 lo\u1ea1i kh\u00f4ng thu\u1ed9c Danh m\u1ee5c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c do B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 quy \u0111\u1ecbnh.<\/p>\n

2- C\u00e1c m\u1eb7t h\u00e0ng m\u00e1y gia c\u00f4ng c\u01a1 kh\u00ed kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i c\u1ee7a c\u00e1c nh\u00f3m t\u1eeb 84.54 \u0111\u1ebfn 84.63 quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c I Ph\u1ee5 l\u1ee5c II v\u1ec1 Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i theo Danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

Thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng xe \u00f4 t\u00f4 \u0111\u00e3 qua s\u1eed d\u1ee5ng<\/strong><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi \u0111\u00e3 qua s\u1eed d\u1ee5ng t\u1eeb 09 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng c\u00f3 dung t\u00edch xi lanh kh\u00f4ng qu\u00e1 1.000cc thu\u1ed9c nh\u00f3m h\u00e0ng 87.03 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

Xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi \u0111\u00e3 qua s\u1eed d\u1ee5ng t\u1eeb 09 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng c\u00f3 dung t\u00edch xi lanh tr\u00ean 1.000cc thu\u1ed9c nh\u00f3m h\u00e0ng 87.03 v\u00e0 t\u1eeb 10 \u0111\u1ebfn 15 ch\u1ed7 ng\u1ed3i thu\u1ed9c nh\u00f3m h\u00e0ng 87.02 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf h\u1ed7n h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

Xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi \u0111\u00e3 qua s\u1eed d\u1ee5ng t\u1eeb 16 ch\u1ed7 ng\u1ed3i tr\u1edf l\u00ean thu\u1ed9c nh\u00f3m h\u00e0ng 87.02 v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 \u0111\u00e3 qua s\u1eed d\u1ee5ng d\u00f9ng \u0111\u1ec3 ch\u1edf h\u00e0ng ho\u00e1 c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng to\u00e0n b\u1ed9 theo thi\u1ebft k\u1ebf kh\u00f4ng qu\u00e1 05 t\u1ea5n, thu\u1ed9c nh\u00f3m h\u00e0ng 87.04 (tr\u1eeb \u00f4 t\u00f4 \u0111\u00f4ng l\u1ea1nh, \u00f4 t\u00f4 thu gom ph\u1ebf th\u1ea3i c\u00f3 b\u1ed9 ph\u1eadn n\u00e9n ph\u1ebf th\u1ea3i, \u00f4 t\u00f4 xi t\u00e9c, \u00f4 t\u00f4 b\u1ecdc th\u00e9p \u0111\u1ec3 ch\u1edf h\u00e0ng h\u00f3a c\u00f3 gi\u00e1 tr\u1ecb; \u00f4 t\u00f4 ch\u1edf xi m\u0103ng ki\u1ec3u b\u1ed3n v\u00e0 \u00f4 t\u00f4 ch\u1edf b\u00f9n c\u00f3 th\u00f9ng r\u1eddi n\u00e2ng h\u1ea1 \u0111\u01b0\u1ee3c) \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i l\u00e0 150%.<\/p>\n

C\u00e1c lo\u1ea1i xe \u00f4 t\u00f4 kh\u00e1c \u0111\u00e3 qua s\u1eed d\u1ee5ng thu\u1ed9c nh\u00f3m h\u00e0ng 87.02, 87.03, 87.04 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t b\u1eb1ng 1,5 l\u1ea7n so v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i c\u1ee7a xe \u00f4 t\u00f4 ch\u01b0a qua s\u1eed d\u1ee5ng c\u00f9ng ch\u1ee7ng lo\u1ea1i thu\u1ed9c c\u00f9ng nh\u00f3m h\u00e0ng quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c I Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

Link: https:\/\/datafiles.chinhphu.vn\/cpp\/files\/vbpq\/2023\/6\/26-nd.signed.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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