{"id":1029,"date":"2026-08-30T10:14:41","date_gmt":"2026-08-30T10:14:41","guid":{"rendered":"https:\/\/aacfplus.com\/?page_id=1029"},"modified":"2026-08-30T10:16:10","modified_gmt":"2026-08-30T10:16:10","slug":"181-2025-nd-cp-nghi-dinh-quy-dinh-chi-tiet-thi-hanh-mot-so-dieu-cua-luat-thue-gia-tri-gia-tang","status":"publish","type":"page","link":"https:\/\/aacfplus.com\/?page_id=1029","title":{"rendered":"181\/2025\/N\u0110-CP NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

CH\u00cdNH PH\u1ee6
——-<\/b><\/p><\/td>

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
—————<\/b><\/p><\/td><\/tr>

S\u1ed1: 181\/2025\/N\u0110-CP<\/p><\/td>

H\u00e0 N\u1ed9i, ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025<\/i><\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

<\/a>NGH\u1eca \u0110\u1ecaNH<\/b><\/p>

<\/a>QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/p>

C\u0103n c\u1ee9\u00a0Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7<\/a>\u00a0ng\u00e0y 18 th\u00e1ng 02 n\u0103m 2025;<\/i><\/p>

C\u0103n c\u1ee9\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2024;<\/i><\/p>

C\u0103n c\u1ee9\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5u th\u1ea7u, Lu\u1eadt \u0110\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng t\u01b0, Lu\u1eadt H\u1ea3i quan, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng, Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/a>\u00a0ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2025;<\/i><\/p>

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/i><\/p>

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>.<\/i><\/p>

<\/a>Ch\u01b0\u01a1ng I<\/b><\/p>

<\/a>NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/b><\/p>

<\/a>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/p>

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i\u00a0<\/a>kho\u1ea3n 1, 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 4\u00a0v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 4, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 5, gi\u00e1 t\u00ednh thu\u1ebf t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 7, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 8, thu\u1ebf su\u1ea5t t\u1ea1i\u00a0<\/a>kho\u1ea3n 1, 2 \u0110i\u1ec1u 9, ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 11, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 12, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 14\u00a0v\u00e0 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

<\/a>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/p>

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m:<\/p>

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

3. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/p>

<\/a>\u0110i\u1ec1u 3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/p>

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft nh\u01b0 sau:<\/p>

<\/a>1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0<\/a>bao g\u1ed3m:<\/p>

a) C\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 \u0111\u0103ng k\u00fd kinh doanh theo\u00a0Lu\u1eadt Doanh nghi\u1ec7p<\/a>,\u00a0Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3<\/a>\u00a0v\u00e0 ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00e1c.<\/p>

b) C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n, t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c.<\/p>

c) C\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean n\u01b0\u1edbc ngo\u00e0i tham gia h\u1ee3p t\u00e1c kinh doanh theo\u00a0Lu\u1eadt \u0110\u1ea7u t\u01b0<\/a>; c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng kinh doanh \u1edf Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam.<\/p>

d) Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd khu c\u00f4ng nghi\u1ec7p v\u00e0 khu kinh t\u1ebf.<\/p>

\u0111) H\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh; nh\u00f3m ng\u01b0\u1eddi kinh doanh \u0111\u1ed9c l\u1eadp.<\/p>

e) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4, kho\u1ea3n 5 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0g\u1ed3m:<\/p>

<\/a>a) Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i); t\u1ed5 ch\u1ee9c l\u00e0 nh\u00e0 qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i; t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf mua d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua k\u00eanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i. Vi\u1ec7c th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 5 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0<\/a>l\u00e0 t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0117\/2025\/N\u0110-CP<\/a>\u00a0<\/a>ng\u00e0y 09 th\u00e1ng 6 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n.<\/p>

<\/a>\u0110i\u1ec1u 4. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/b><\/p>

\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft nh\u01b0 sau:<\/p>

1. S\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u. Trong \u0111\u00f3, c\u00e1c s\u1ea3n ph\u1ea9m ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, xay x\u00e1t, xay v\u1ee1 m\u1ea3nh, nghi\u1ec1n v\u1ee1 m\u1ea3nh, xay b\u1ecf v\u1ecf, x\u00e1t b\u1ecf v\u1ecf, t\u00e1ch h\u1ea1t, t\u00e1ch c\u1ecdng, c\u1eaft, xay, \u0111\u00e1nh b\u00f3ng h\u1ea1t, h\u1ed3 h\u1ea1t, chia t\u00e1ch ra t\u1eebng ph\u1ea7n, b\u1ecf x\u01b0\u01a1ng, b\u0103m, l\u1ed9t da, nghi\u1ec1n, c\u00e1n m\u1ecfng, \u01b0\u1edbp mu\u1ed1i, \u0111\u00f3ng h\u1ed9p k\u00edn kh\u00ed, b\u1ea3o qu\u1ea3n l\u1ea1nh (\u01b0\u1edbp l\u1ea1nh, \u0111\u00f4ng l\u1ea1nh), b\u1ea3o qu\u1ea3n b\u1eb1ng kh\u00ed sunfuro, b\u1ea3o qu\u1ea3n theo ph\u01b0\u01a1ng th\u1ee9c cho h\u00f3a ch\u1ea5t \u0111\u1ec3 tr\u00e1nh th\u1ed1i r\u1eefa, ng\u00e2m trong dung d\u1ecbch l\u01b0u hu\u1ef3nh ho\u1eb7c ng\u00e2m trong dung d\u1ecbch b\u1ea3o qu\u1ea3n kh\u00e1c v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c.<\/p>

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u00ec B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 v\u00e0o quy tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ea3n ph\u1ea9m ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

2. Nh\u00e0 \u1edf thu\u1ed9c t\u00e0i s\u1ea3n c\u00f4ng do Nh\u00e0 n\u01b0\u1edbc b\u00e1n cho ng\u01b0\u1eddi \u0111ang thu\u00ea. Trong \u0111\u00f3, nh\u00e0 \u1edf thu\u1ed9c t\u00e0i s\u1ea3n c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf.<\/p>

<\/a>3. Chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai.<\/p>

4. C\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, kinh doanh ch\u1ee9ng kho\u00e1n, th\u01b0\u01a1ng m\u1ea1i sau \u0111\u00e2y:<\/p>

a) D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed \u0111\u01b0\u1ee3c n\u00eau c\u1ee5 th\u1ec3 t\u1ea1i H\u1ee3p \u0111\u1ed3ng vay v\u1ed1n c\u1ee7a Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1edbi B\u00ean cho vay n\u01b0\u1edbc ngo\u00e0i.<\/p>

b) D\u1ecbch v\u1ee5 cho vay c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>

<\/a>c) Kinh doanh ch\u1ee9ng kho\u00e1n bao g\u1ed3m m\u00f4i gi\u1edbi ch\u1ee9ng kho\u00e1n, t\u1ef1 doanh ch\u1ee9ng kho\u00e1n, b\u1ea3o l\u00e3nh ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n.<\/p>

<\/a>d) Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n bao g\u1ed3m chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 v\u1ed1n \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0o t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c (kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 th\u00e0nh l\u1eadp hay kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi), chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00e1n doanh nghi\u1ec7p cho doanh nghi\u1ec7p kh\u00e1c \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 doanh nghi\u1ec7p mua k\u1ebf th\u1eeba to\u00e0n b\u1ed9 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y kh\u00f4ng bao g\u1ed3m chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, b\u00e1n t\u00e0i s\u1ea3n.<\/p>

<\/a>\u0111) B\u00e1n n\u1ee3 bao g\u1ed3m b\u00e1n kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 kho\u1ea3n ph\u1ea3i thu, b\u00e1n ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>

e) Kinh doanh ngo\u1ea1i t\u1ec7.<\/p>

g) S\u1ea3n ph\u1ea9m ph\u00e1i sinh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, bao g\u1ed3m: ho\u00e1n \u0111\u1ed5i l\u00e3i su\u1ea5t; h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n; h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai; h\u1ee3p \u0111\u1ed3ng quy\u1ec1n ch\u1ecdn mua, ch\u1ecdn b\u00e1n v\u00e0 s\u1ea3n ph\u1ea9m ph\u00e1i sinh kh\u00e1c.<\/p>

h) B\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a kho\u1ea3n n\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c m\u00e0 Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 do Ch\u00ednh ph\u1ee7 th\u00e0nh l\u1eadp c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n n\u1ee3 \u0111\u1ec3 x\u1eed l\u00fd n\u1ee3 x\u1ea5u c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam.<\/p>

B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c d\u1ecbch v\u1ee5 kinh doanh ch\u1ee9ng kho\u00e1n v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n n\u00e0y.<\/p>

5. D\u1ecbch v\u1ee5 tang l\u1ec5 bao g\u1ed3m d\u1ecbch v\u1ee5 cho thu\u00ea nh\u00e0 tang l\u1ec5, xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 tang l\u1ec5, t\u00e1ng ng\u01b0\u1eddi ch\u1ebft d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c, di chuy\u1ec3n m\u1ed9, ch\u0103m s\u00f3c m\u1ed9 v\u00e0 ph\u1ea3i do c\u00e1c c\u01a1 s\u1edf c\u00f3 ch\u1ee9c n\u0103ng kinh doanh d\u1ecbch v\u1ee5 tang l\u1ec5 cung c\u1ea5p.<\/p>

6. Ho\u1ea1t \u0111\u1ed9ng duy tu, s\u1eeda ch\u1eefa, x\u00e2y d\u1ef1ng b\u1eb1ng ngu\u1ed3n v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n, v\u1ed1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o (chi\u1ebfm t\u1eeb 50% t\u1ed5ng s\u1ed1 v\u1ed1n s\u1eed d\u1ee5ng cho c\u00f4ng tr\u00ecnh tr\u1edf l\u00ean; tr\u01b0\u1eddng h\u1ee3p ngu\u1ed3n v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n, v\u1ed1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o chi\u1ebfm d\u01b0\u1edbi 50% t\u1ed5ng s\u1ed1 ngu\u1ed3n v\u1ed1n s\u1eed d\u1ee5ng cho c\u00f4ng tr\u00ecnh th\u00ec to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) \u0111\u1ed1i v\u1edbi c\u00e1c di t\u00edch l\u1ecbch s\u1eed – v\u0103n h\u00f3a, danh lam th\u1eafng c\u1ea3nh, c\u00e1c c\u00f4ng tr\u00ecnh v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, c\u00f4ng tr\u00ecnh ph\u1ee5c v\u1ee5 c\u00f4ng c\u1ed9ng, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u00e0 nh\u00e0 \u1edf cho \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i. Trong \u0111\u00f3:<\/p>

a) Ngu\u1ed3n v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n bao g\u1ed3m c\u1ea3 v\u1ed1n \u0111\u00f3ng g\u00f3p, t\u00e0i tr\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/p>

b) Di t\u00edch l\u1ecbch s\u1eed – v\u0103n h\u00f3a, danh lam th\u1eafng c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 di s\u1ea3n v\u0103n h\u00f3a.<\/p>

c) C\u00f4ng tr\u00ecnh ph\u1ee5c v\u1ee5 c\u00f4ng c\u1ed9ng, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng l\u00e0 c\u00f4ng tr\u00ecnh kh\u00f4ng ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch kinh doanh, kh\u00f4ng thu ti\u1ec1n. C\u00f4ng tr\u00ecnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m 2 M\u1ee5c I v\u00e0 M\u1ee5c III Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 06\/2021\/N\u0110-CP\u00a0ng\u00e0y 26 th\u00e1ng 01 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng, thi c\u00f4ng x\u00e2y d\u1ef1ng v\u00e0 b\u1ea3o tr\u00ec c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/p>

d) \u0110\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y bao g\u1ed3m: ng\u01b0\u1eddi c\u00f3 c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi c\u00f3 c\u00f4ng; \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i h\u01b0\u1edfng tr\u1ee3 c\u1ea5p t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; ng\u01b0\u1eddi thu\u1ed9c h\u1ed9 ngh\u00e8o, c\u1eadn ngh\u00e8o v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

7. Ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 s\u1edf d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 c\u00f3 c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p cho c\u00e1c c\u01a1 s\u1edf d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 ph\u1ea3i ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh.<\/p>

<\/a>8. Xu\u1ea5t b\u1ea3n, nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh b\u00e1o, t\u1ea1p ch\u00ed, b\u1ea3n tin, \u0111\u1eb7c san, s\u00e1ch ch\u00ednh tr\u1ecb, s\u00e1ch gi\u00e1o khoa, gi\u00e1o tr\u00ecnh, s\u00e1ch v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, s\u00e1ch khoa h\u1ecdc – k\u1ef9 thu\u1eadt, s\u00e1ch ph\u1ee5c v\u1ee5 th\u00f4ng tin \u0111\u1ed1i ngo\u1ea1i, s\u00e1ch in b\u1eb1ng ch\u1eef d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 v\u00e0 tranh, \u1ea3nh, \u00e1p ph\u00edch tuy\u00ean truy\u1ec1n c\u1ed5 \u0111\u1ed9ng, k\u1ec3 c\u1ea3 d\u01b0\u1edbi d\u1ea1ng b\u0103ng ho\u1eb7c \u0111\u0129a ghi ti\u1ebfng, ghi h\u00ecnh, d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed; ti\u1ec1n, in ti\u1ec1n. Trong \u0111\u00f3:<\/p>

a) S\u00e1ch ch\u00ednh tr\u1ecb l\u00e0 s\u00e1ch tuy\u00ean truy\u1ec1n \u0111\u01b0\u1eddng l\u1ed1i ch\u00ednh tr\u1ecb c\u1ee7a \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc ph\u1ee5c v\u1ee5 nhi\u1ec7m v\u1ee5 ch\u00ednh tr\u1ecb theo chuy\u00ean \u0111\u1ec1, ch\u1ee7 \u0111\u1ec1, ph\u1ee5c v\u1ee5 c\u00e1c ng\u00e0y k\u1ef7 ni\u1ec7m, ng\u00e0y truy\u1ec1n th\u1ed1ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1c c\u1ea5p, c\u00e1c ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng; c\u00e1c lo\u1ea1i s\u00e1ch th\u1ed1ng k\u00ea, tuy\u00ean truy\u1ec1n phong tr\u00e0o ng\u01b0\u1eddi t\u1ed1t vi\u1ec7c t\u1ed1t; s\u00e1ch in c\u00e1c b\u00e0i ph\u00e1t bi\u1ec3u, nghi\u00ean c\u1ee9u l\u00fd lu\u1eadn c\u1ee7a l\u00e3nh \u0111\u1ea1o \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc.<\/p>

b) S\u00e1ch gi\u00e1o khoa l\u00e0 s\u00e1ch d\u00f9ng \u0111\u1ec3 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp trong t\u1ea5t c\u1ea3 c\u00e1c c\u1ea5p t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng (bao g\u1ed3m c\u1ea3 s\u00e1ch tham kh\u1ea3o d\u00f9ng cho gi\u00e1o vi\u00ean v\u00e0 h\u1ecdc sinh ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c).<\/p>

c) Gi\u00e1o tr\u00ecnh l\u00e0 s\u00e1ch d\u00f9ng \u0111\u1ec3 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp trong c\u00e1c tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p v\u00e0 d\u1ea1y ngh\u1ec1.<\/p>

d) S\u00e1ch v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u00e0 s\u00e1ch in c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>

\u0111) S\u00e1ch khoa h\u1ecdc – k\u1ef9 thu\u1eadt l\u00e0 s\u00e1ch d\u00f9ng \u0111\u1ec3 gi\u1edbi thi\u1ec7u, h\u01b0\u1edbng d\u1eabn nh\u1eefng ki\u1ebfn th\u1ee9c khoa h\u1ecdc, k\u1ef9 thu\u1eadt c\u00f3 quan h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t v\u00e0 c\u00e1c ng\u00e0nh khoa h\u1ecdc, k\u1ef9 thu\u1eadt.<\/p>

e) S\u00e1ch in b\u1eb1ng ch\u1eef d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 bao g\u1ed3m c\u1ea3 s\u00e1ch in song ng\u1eef ch\u1eef ph\u1ed5 th\u00f4ng v\u00e0 ch\u1eef d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1.<\/p>

g) Tranh, \u1ea3nh, \u00e1p ph\u00edch tuy\u00ean truy\u1ec1n c\u1ed5 \u0111\u1ed9ng l\u00e0 tranh, \u1ea3nh, \u00e1p ph\u00edch, c\u00e1c lo\u1ea1i t\u1edd r\u01a1i, t\u1edd g\u1ea5p ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch tuy\u00ean truy\u1ec1n, c\u1ed5 \u0111\u1ed9ng, kh\u1ea9u hi\u1ec7u, \u1ea3nh l\u00e3nh t\u1ee5, \u0110\u1ea3ng k\u1ef3, Qu\u1ed1c k\u1ef3, \u0110o\u00e0n k\u1ef3, \u0110\u1ed9i k\u1ef3.<\/p>

h) S\u00e1ch ph\u1ee5c v\u1ee5 th\u00f4ng tin \u0111\u1ed1i ngo\u1ea1i, trong \u0111\u00f3 th\u00f4ng tin \u0111\u1ed1i ngo\u1ea1i th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a072\/2015\/N\u0110-CP<\/a>\u00a0ng\u00e0y 07 th\u00e1ng 9 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng th\u00f4ng tin \u0111\u1ed1i ngo\u1ea1i.<\/p>

9. V\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt, t\u00e0u \u0111i\u1ec7n, ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y n\u1ed9i \u0111\u1ecba th\u1ef1c hi\u1ec7n n\u1ed9i t\u1ec9nh, trong \u0111\u00f4 th\u1ecb v\u00e0 c\u00e1c tuy\u1ebfn l\u00e2n c\u1eadn ngo\u1ea1i t\u1ec9nh c\u00f3 c\u00e1c \u0111i\u1ec3m d\u1eebng \u0111\u00f3n, tr\u1ea3 kh\u00e1ch.<\/p>

10. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng v\u00e0 v\u1eadt t\u01b0 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed; m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n, gi\u00e0n khoan, t\u00e0u thuy\u1ec1n thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c thu\u00ea c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, cho thu\u00ea. Trong \u0111\u00f3:<\/p>

Danh m\u1ee5c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf ph\u00e2n bi\u1ec7t v\u1edbi lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; Danh m\u1ee5c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng v\u00e0 v\u1eadt t\u01b0 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c l\u00e0m c\u01a1 s\u1edf ph\u00e2n bi\u1ec7t v\u1edbi lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed; Danh m\u1ee5c m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n, gi\u00e0n khoan, t\u00e0u thuy\u1ec1n thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c l\u00e0m c\u01a1 s\u1edf ph\u00e2n bi\u1ec7t v\u1edbi lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c thu\u00ea c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, cho thu\u00ea do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/p>

11. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong tr\u01b0\u1eddng h\u1ee3p vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf \u0111\u1ec3 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i cho Vi\u1ec7t Nam. Trong \u0111\u00f3:<\/p>

a) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong tr\u01b0\u1eddng h\u1ee3p vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i l\u00e0 h\u00e0ng h\u00f3a vi\u1ec7n tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ti\u1ebfp nh\u1eadn, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i.<\/p>

b) H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua trong n\u01b0\u1edbc \u0111\u1ec3 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i cho Vi\u1ec7t Nam th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n g\u1eedi cho c\u01a1 s\u1edf b\u00e1n h\u00e0ng trong \u0111\u00f3 ghi r\u00f5 t\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i cho Vi\u1ec7t Nam, s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0 ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ea9m quy\u1ec1n nh\u1eadn vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i. C\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb nh\u1eadn vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c nh\u1eadn theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf.<\/p>

12. H\u00e0ng h\u00f3a chuy\u1ec3n kh\u1ea9u, qu\u00e1 c\u1ea3nh qua l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; h\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u; h\u00e0ng t\u1ea1m xu\u1ea5t kh\u1ea9u, t\u00e1i nh\u1eadp kh\u1ea9u; nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng xu\u1ea5t kh\u1ea9u k\u00fd k\u1ebft v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mua b\u00e1n gi\u1eefa n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c khu phi thu\u1ebf quan v\u00e0 gi\u1eefa c\u00e1c khu phi thu\u1ebf quan v\u1edbi nhau. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n th\u1eb3ng v\u00e0o khu phi thu\u1ebf quan \u0111\u1ec3 cho doanh nghi\u1ec7p trong khu phi thu\u1ebf quan thu\u00ea t\u00e0i ch\u00ednh. Khu phi thu\u1ebf quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/p>

13. Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7<\/a>; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt S\u1edf h\u1eefu tr\u00ed tu\u1ec7<\/a>; s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin, ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 v\u00e0 ph\u00e1p lu\u1eadt li\u00ean quan. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 c\u00f3 k\u00e8m theo chuy\u1ec3n giao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb c\u00f4ng ngh\u1ec7 chuy\u1ec3n giao, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c th\u00ec to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

<\/a>14. S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c v\u00e0 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c theo \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u1ec1 kh\u00f4ng khuy\u1ebfn kh\u00edch xu\u1ea5t kh\u1ea9u, h\u1ea1n ch\u1ebf xu\u1ea5t kh\u1ea9u c\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n th\u00f4 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Danh m\u1ee5c\u00a0(<\/a>Ph\u1ee5 l\u1ee5c I,\u00a0<\/a>Ph\u1ee5 l\u1ee5c II)\u00a0<\/a>ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u t\u1ea1i Danh m\u1ee5c (<\/a>Ph\u1ee5 l\u1ee5c I,\u00a0<\/a>Ph\u1ee5 l\u1ee5c II) \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi b\u1ed1i c\u1ea3nh kinh t\u1ebf – x\u00e3 h\u1ed9i trong t\u1eebng th\u1eddi k\u1ef3, giao B\u1ed9 T\u00e0i ch\u00ednh ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9 li\u00ean quan b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/p>

\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c c\u1ea7n khuy\u1ebfn kh\u00edch xu\u1ea5t kh\u1ea9u, c\u00f3 gi\u00e1 tr\u1ecb gia t\u0103ng cao theo x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng th\u00ec B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9 li\u00ean quan b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/p>

15. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong tr\u01b0\u1eddng h\u1ee3p sau:<\/p>

a) Qu\u00e0 t\u1eb7ng cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n trong \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/p>

b) Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng trong \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cho c\u00e1 nh\u00e2n Vi\u1ec7t Nam; \u0111\u1ed3 d\u00f9ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i theo ti\u00eau chu\u1ea9n mi\u1ec5n tr\u1eeb ngo\u1ea1i giao v\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n trong \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/p>

c) H\u00e0ng h\u00f3a trong ti\u00eau chu\u1ea9n h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/p>

<\/a>d) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 cho ph\u00f2ng, ch\u1ed1ng, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 th\u1ea3m h\u1ecda, thi\u00ean tai, d\u1ecbch b\u1ec7nh, chi\u1ebfn tranh l\u00e0 h\u00e0ng h\u00f3a \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1, \u1ee6y ban M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 ti\u1ebfp nh\u1eadn. C\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c ti\u1ebfp nh\u1eadn c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh v\u0103n b\u1ea3n ti\u1ebfp nh\u1eadn theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3.<\/p>

\u0111) H\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, ti\u00eau d\u00f9ng c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 trong \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/p>

e) Di v\u1eadt, c\u1ed5 v\u1eadt, b\u1ea3o v\u1eadt qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 di s\u1ea3n v\u0103n h\u00f3a do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n nh\u1eadp kh\u1ea9u bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n v\u00e0 \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u.<\/p>

16. C\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 9 c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

<\/a>Ch\u01b0\u01a1ng II<\/b><\/p>

<\/a>C\u0102N C\u1ee8 V\u00c0 PH\u01af\u01a0NG PH\u00c1P T\u00cdNH THU\u1ebe<\/b><\/p>

<\/a>M\u1ee5c 1. GI\u00c1 T\u00cdNH THU\u1ebe<\/b><\/p>

<\/a>\u0110i\u1ec1u 5. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra v\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/b><\/p>

<\/a>1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh b\u00e1n ra l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

<\/a>2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ed9ng v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u, c\u1ed9ng v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf l\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd ngo\u1ea1i th\u01b0\u01a1ng (n\u1ebfu c\u00f3), c\u1ed9ng v\u1edbi thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3) v\u00e0 c\u1ed9ng v\u1edbi thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/p>

a) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u.<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ed9ng (+) v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u x\u00e1c \u0111\u1ecbnh theo m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m.<\/p>

c) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, sau \u0111\u00f3 thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng d\u1eabn \u0111\u1ebfn ph\u00e1t sinh s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ed5 sung tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p.<\/p>

<\/a>\u0110i\u1ec1u 6. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, cho v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i<\/b><\/p>

<\/a>1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, cho l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y. Trong \u0111\u00f3, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung c\u1ea5p s\u1eed d\u1ee5ng cho ti\u00eau d\u00f9ng, kh\u00f4ng bao g\u1ed3m:<\/p>

a) H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh nh\u01b0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m, \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh trong m\u1ed9t c\u01a1 s\u1edf kinh doanh.<\/p>

b) H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung c\u1ea5p s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do c\u01a1 s\u1edf kinh doanh t\u1ef1 x\u00e2y d\u1ef1ng, t\u1ef1 s\u1ea3n xu\u1ea5t).<\/p>

c) T\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong c\u01a1 s\u1edf kinh doanh; t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p; t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111ang s\u1eed d\u1ee5ng, \u0111\u00e3 th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao khi \u0111i\u1ec1u chuy\u1ec3n theo gi\u00e1 tr\u1ecb ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n gi\u1eefa c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean do m\u1ed9t c\u01a1 s\u1edf kinh doanh s\u1edf h\u1eefu 100% v\u1ed1n ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean do m\u1ed9t c\u01a1 s\u1edf kinh doanh s\u1edf h\u1eefu 100% v\u1ed1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p. C\u01a1 s\u1edf kinh doanh c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i c\u00f3 l\u1ec7nh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n, k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n. T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p ph\u1ea3i c\u00f3: bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh, h\u1ee3p \u0111\u1ed3ng li\u00ean doanh, li\u00ean k\u1ebft; bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n (ho\u1eb7c v\u0103n b\u1ea3n \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt), k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n.<\/p>

C\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c kho\u1ea3n n\u00e0y th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

<\/a>2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0), tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u01b0\u1edbc \u0111\u00f3, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong th\u1eddi gian khuy\u1ebfn m\u1ea1i (khuy\u1ebfn m\u1ea1i b\u1eb1ng h\u00ecnh th\u1ee9c gi\u1ea3m gi\u00e1) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 gi\u1ea3m \u00e1p d\u1ee5ng trong th\u1eddi gian khuy\u1ebfn m\u1ea1i \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i v\u1ec1 ho\u1ea1t \u0111\u1ed9ng x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i. C\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng kh\u00f4ng (0) ho\u1eb7c gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>

a) \u0110\u01b0a h\u00e0ng m\u1eabu, cung c\u1ea5p d\u1ecbch v\u1ee5 m\u1eabu \u0111\u1ec3 kh\u00e1ch h\u00e0ng d\u00f9ng th\u1eed kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n th\u00ec h\u00e0ng m\u1eabu, d\u1ecbch v\u1ee5 m\u1eabu c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng kh\u00f4ng (0).<\/p>

b) T\u1eb7ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng thu ti\u1ec1n th\u00ec h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eb7ng c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng kh\u00f4ng (0).<\/p>

c) B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 k\u00e8m theo phi\u1ebfu mua h\u00e0ng h\u00f3a, phi\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 th\u00ec gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb phi\u1ebfu mua h\u00e0ng h\u00f3a, phi\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/p>

d) B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 k\u00e8m theo phi\u1ebfu d\u1ef1 thi cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 ch\u1ecdn ng\u01b0\u1eddi trao th\u01b0\u1edfng theo th\u1ec3 l\u1ec7 v\u00e0 gi\u1ea3i th\u01b0\u1edfng \u0111\u00e3 c\u00f4ng b\u1ed1 (ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c thi v\u00e0 trao th\u01b0\u1edfng kh\u00e1c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00fang th\u01b0\u1edfng theo phi\u1ebfu d\u1ef1 thi (n\u1ebfu c\u00f3).<\/p>

\u0111) B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 k\u00e8m theo vi\u1ec7c tham d\u1ef1 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh mang t\u00ednh may r\u1ee7i m\u00e0 vi\u1ec7c tham gia ch\u01b0\u01a1ng tr\u00ecnh g\u1eafn li\u1ec1n v\u1edbi vi\u1ec7c mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 vi\u1ec7c tr\u00fang th\u01b0\u1edfng d\u1ef1a tr\u00ean s\u1ef1 may m\u1eafn c\u1ee7a ng\u01b0\u1eddi tham gia theo th\u1ec3 l\u1ec7 v\u00e0 gi\u1ea3i th\u01b0\u1edfng \u0111\u00e3 c\u00f4ng b\u1ed1 th\u00ec gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao th\u01b0\u1edfng.<\/p>

e) T\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng th\u01b0\u1eddng xuy\u00ean, theo \u0111\u00f3 vi\u1ec7c t\u1eb7ng th\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng c\u0103n c\u1ee9 tr\u00ean s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c tr\u1ecb gi\u00e1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u1ebb kh\u00e1ch h\u00e0ng, phi\u1ebfu ghi nh\u1eadn s\u1ef1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c th\u00ec gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u1ee7a th\u1ebb kh\u00e1ch h\u00e0ng, phi\u1ebfu ghi nh\u1eadn s\u1ef1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.<\/p>

Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 khuy\u1ebfn m\u1ea1i c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n nh\u01b0 h\u00e0ng h\u00f3a bi\u1ebfu, t\u1eb7ng, cho quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u 7. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, gia c\u00f4ng h\u00e0ng h\u00f3a v\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t<\/b><\/p>

<\/a>1. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 s\u1ed1 ti\u1ec1n cho thu\u00ea ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Trong \u0111\u00f3:<\/p>

a) S\u1ed1 ti\u1ec1n cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 gi\u00e1 thu\u00ea \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n.<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea t\u1eebng k\u1ef3 ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea cho th\u1eddi h\u1ea1n thu\u00ea th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n cho thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc cho th\u1eddi h\u1ea1n thu\u00ea ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

<\/a>2. \u0110\u1ed1i v\u1edbi gia c\u00f4ng h\u00e0ng h\u00f3a l\u00e0 gi\u00e1 gia c\u00f4ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Gi\u00e1 gia c\u00f4ng l\u00e0 gi\u00e1 gia c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng, chi ph\u00ed v\u1ec1 nhi\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ph\u1ee5 v\u00e0 chi ph\u00ed kh\u00e1c ph\u1ee5c v\u1ee5 cho vi\u1ec7c gia c\u00f4ng h\u00e0ng h\u00f3a.<\/p>

<\/a>3. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh hay ph\u1ea7n c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n b\u00e0n giao bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/p>

<\/a>\u0110i\u1ec1u 8. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><\/p>

\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 gi\u00e1 b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, tr\u1eeb ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb). Gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>

1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea (th\u00f4ng qua \u0111\u1ea5u gi\u00e1 ho\u1eb7c kh\u00f4ng th\u00f4ng qua \u0111\u1ea5u gi\u00e1), chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft, gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n h\u00ecnh th\u1ee9c t\u1eeb thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t (ch\u01b0a tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng v\u1ec1 \u0111\u1ea5t m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc (n\u1ebfu c\u00f3)).<\/p>

2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a khu \u0111\u1ea5t, th\u1eeda \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng, kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng (n\u1ebfu c\u00f3).<\/p>

3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>

4. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng BT \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng qu\u1ef9 \u0111\u1ea5t th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 tr\u1ecb qu\u1ef9 \u0111\u1ea5t \u0111\u01b0\u1ee3c thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng t\u01b0.<\/p>

5. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh x\u00e2y d\u1ef1ng, kinh doanh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea, gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng tr\u1eeb (-) gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh \u1edf c\u00e1c kho\u1ea3n 1, 2, 3, 4 \u0110i\u1ec1u n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 % s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>

6. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh x\u00e2y d\u1ef1ng nh\u00e0 nhi\u1ec1u t\u1ea7ng nhi\u1ec1u h\u1ed9 \u1edf, nh\u00e0 chung c\u01b0 \u0111\u1ec3 b\u00e1n th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb t\u00ednh cho 01 m\u00b2 nh\u00e0 \u0111\u1ec3 b\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh \u1edf c\u00e1c kho\u1ea3n 1, 2, 3, 4 \u0110i\u1ec1u n\u00e0y chia (:) s\u1ed1 m\u00b2 s\u00e0n x\u00e2y d\u1ef1ng kh\u00f4ng bao g\u1ed3m di\u1ec7n t\u00edch d\u00f9ng chung nh\u01b0 h\u00e0nh lang, c\u1ea7u thang, t\u1ea7ng h\u1ea7m, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng d\u01b0\u1edbi m\u1eb7t \u0111\u1ea5t.<\/p>

7. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

<\/a>\u0110i\u1ec1u 9. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd, m\u00f4i gi\u1edbi mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 h\u01b0\u1edfng hoa h\u1ed3ng v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n thanh to\u00e1n ghi gi\u00e1 thanh to\u00e1n<\/b><\/p>

<\/a>1. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd, m\u00f4i gi\u1edbi mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 h\u01b0\u1edfng hoa h\u1ed3ng l\u00e0 ti\u1ec1n hoa h\u1ed3ng thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng g\u1ed3m:<\/p>

a) Doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd v\u00e0 doanh thu hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a b\u00ean giao \u0111\u1ea1i l\u00fd h\u01b0\u1edfng hoa h\u1ed3ng c\u1ee7a d\u1ecbch v\u1ee5: b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng, b\u00e1n v\u00e9 x\u1ed5 s\u1ed1, v\u00e9 m\u00e1y bay, \u00f4 t\u00f4, t\u00e0u h\u1ecfa, t\u00e0u th\u1ee7y; \u0111\u1ea1i l\u00fd v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; \u0111\u1ea1i l\u00fd c\u1ee7a c\u00e1c d\u1ecbch v\u1ee5 ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i m\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 0%; \u0111\u1ea1i l\u00fd b\u00e1n b\u1ea3o hi\u1ec3m.<\/p>

<\/a>b) Doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 doanh thu hoa h\u1ed3ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

<\/a>2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n thanh to\u00e1n ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>

Gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/p><\/td>

=<\/p><\/td>

Gi\u00e1 thanh to\u00e1n<\/p><\/td><\/tr>

1 + thu\u1ebf su\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (%)<\/p><\/td><\/tr><\/tbody><\/table>

<\/a>\u0110i\u1ec1u 10. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 kinh doanh ca-si-n\u00f4, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng v\u00e0 d\u1ecbch v\u1ee5 kinh doanh \u0111\u1eb7t c\u01b0\u1ee3c<\/b><\/p>

1. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 kinh doanh ca-si-n\u00f4, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng l\u00e0 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u1ed5i tr\u1ea3 cho kh\u00e1ch kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft v\u00e0 s\u1ed1 ti\u1ec1n tr\u1ea3 th\u01b0\u1edfng cho kh\u00e1ch (n\u1ebfu c\u00f3), \u0111\u00e3 c\u00f3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Trong \u0111\u00f3, s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c l\u00e0 s\u1ed1 ti\u1ec1n thu t\u1eeb \u0111\u1ed5i \u0111\u1ed3ng ti\u1ec1n quy \u01b0\u1edbc cho ng\u01b0\u1eddi ch\u01a1i t\u1ea1i qu\u1ea7y, t\u1ea1i b\u00e0n ch\u01a1i v\u00e0 s\u1ed1 ti\u1ec1n thu t\u1ea1i m\u00e1y tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng.<\/p>

2. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 kinh doanh \u0111\u1eb7t c\u01b0\u1ee3c l\u00e0 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n v\u00e9 \u0111\u1eb7t c\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 th\u01b0\u1edfng cho kh\u00e1ch (n\u1ebfu c\u00f3), \u0111\u00e3 c\u00f3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

<\/a>\u0110i\u1ec1u 11. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c<\/b><\/p>

\u0110\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh g\u1ed3m: ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u0111i\u1ec7n c\u1ee7a T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam; v\u1eadn t\u1ea3i, b\u1ed1c x\u1ebfp; d\u1ecbch v\u1ee5 du l\u1ecbch theo h\u00ecnh th\u1ee9c l\u1eef h\u00e0nh; d\u1ecbch v\u1ee5 c\u1ea7m \u0111\u1ed3; s\u00e1ch ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u00e1n theo \u0111\u00fang gi\u00e1 ph\u00e1t h\u00e0nh (gi\u00e1 b\u00eca); ho\u1ea1t \u0111\u1ed9ng in; d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd gi\u00e1m \u0111\u1ecbnh, \u0111\u1ea1i l\u00fd x\u00e9t b\u1ed3i th\u01b0\u1eddng, \u0111\u1ea1i l\u00fd \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 ba b\u1ed3i ho\u00e0n, \u0111\u1ea1i l\u00fd x\u1eed l\u00fd h\u00e0ng b\u1ed3i th\u01b0\u1eddng 100% h\u01b0\u1edfng ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n hoa h\u1ed3ng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Trong \u0111\u00f3:<\/p>

1. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u0111i\u1ec7n c\u1ee7a T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam:<\/p>

a) \u0110\u1ed1i v\u1edbi \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam, h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00e1c T\u1ed5ng c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n, gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng 35% gi\u00e1 b\u00e1n l\u1ebb \u0111i\u1ec7n b\u00ecnh qu\u00e2n ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111i\u1ec7n l\u1ef1c v\u00e0 ph\u00e1p lu\u1eadt gi\u00e1.<\/p>

b) \u0110\u1ed1i v\u1edbi \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty nhi\u1ec7t \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam, h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00e1c T\u1ed5ng c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n, gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0 m\u00e1y nhi\u1ec7t \u0111i\u1ec7n l\u00e0 gi\u00e1 b\u00e1n \u0111i\u1ec7n cho kh\u00e1ch h\u00e0ng ghi tr\u00ean h\u00f3a \u0111\u01a1n theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u00e1p d\u1ee5ng cho t\u1eebng nh\u00e0 m\u00e1y nhi\u1ec7t \u0111i\u1ec7n. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u00e1p d\u1ee5ng cho t\u1eebng nh\u00e0 m\u00e1y nhi\u1ec7t \u0111i\u1ec7n th\u00ec gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 b\u00e1n l\u1ebb \u0111i\u1ec7n b\u00ecnh qu\u00e2n ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111i\u1ec7n l\u1ef1c v\u00e0 ph\u00e1p lu\u1eadt gi\u00e1.<\/p>

c) \u0110\u1ed1i v\u1edbi \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t \u0111i\u1ec7n (tr\u1eeb th\u1ee7y \u0111i\u1ec7n, nhi\u1ec7t \u0111i\u1ec7n) h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam, h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00e1c T\u1ed5ng c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n, gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111i\u1ec7n l\u00e0 gi\u00e1 b\u00e1n \u0111i\u1ec7n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh cho t\u1eebng lo\u1ea1i h\u00ecnh ph\u00e1t \u0111i\u1ec7n. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 gi\u00e1 b\u00e1n \u0111i\u1ec7n do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh cho t\u1eebng lo\u1ea1i h\u00ecnh ph\u00e1t \u0111i\u1ec7n n\u00eau t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u00ec gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 b\u00e1n l\u1ebb \u0111i\u1ec7n b\u00ecnh qu\u00e2n ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111i\u1ec7n l\u1ef1c v\u00e0 ph\u00e1p lu\u1eadt gi\u00e1.<\/p>

2. \u0110\u1ed1i v\u1edbi v\u1eadn t\u1ea3i, b\u1ed1c x\u1ebfp l\u00e0 gi\u00e1 c\u01b0\u1edbc v\u1eadn t\u1ea3i, b\u1ed1c x\u1ebfp ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u01a1 s\u1edf tr\u1ef1c ti\u1ebfp v\u1eadn t\u1ea3i, b\u1ed1c x\u1ebfp hay thu\u00ea l\u1ea1i.<\/p>

3. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 du l\u1ecbch theo h\u00ecnh th\u1ee9c l\u1eef h\u00e0nh, h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi kh\u00e1ch h\u00e0ng theo gi\u00e1 tr\u1ecdn g\u00f3i (\u0103n, \u1edf, \u0111i l\u1ea1i) th\u00ec gi\u00e1 tr\u1ecdn g\u00f3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>

Gi\u00e1 t\u00ednh thu\u1ebf<\/p><\/td>

=<\/p><\/td>

Gi\u00e1 tr\u1ecdn g\u00f3i<\/p><\/td><\/tr>

1 + thu\u1ebf su\u1ea5t<\/p><\/td><\/tr><\/tbody><\/table>

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecdn g\u00f3i bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi v\u00e9 m\u00e1y bay v\u1eadn chuy\u1ec3n kh\u00e1ch du l\u1ecbch t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam, t\u1eeb Vi\u1ec7t Nam \u0111i n\u01b0\u1edbc ngo\u00e0i, c\u00e1c chi ph\u00ed \u0103n, ngh\u1ec9, th\u0103m quan v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n chi \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00e1c (n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p) th\u00ec c\u00e1c kho\u1ea3n thu c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ec3 chi cho c\u00e1c kho\u1ea3n tr\u00ean \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb trong gi\u00e1 (doanh thu) t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng du l\u1ecbch tr\u1ecdn g\u00f3i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 theo quy \u0111\u1ecbnh.<\/p>

4. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 c\u1ea7m \u0111\u1ed3 gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i thu t\u1eeb d\u1ecbch v\u1ee5 n\u00e0y ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, s\u1ed1 ti\u1ec1n ph\u1ea3i thu t\u1eeb d\u1ecbch v\u1ee5 n\u00e0y bao g\u1ed3m ti\u1ec1n l\u00e3i ph\u1ea3i thu t\u1eeb cho vay c\u1ea7m \u0111\u1ed3 v\u00e0 kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng c\u1ea7m \u0111\u1ed3 (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu t\u1eeb d\u1ecbch v\u1ee5 n\u00e0y \u0111\u00e3 bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>

Gi\u00e1 t\u00ednh thu\u1ebf<\/p><\/td>

=<\/p><\/td>

S\u1ed1 ti\u1ec1n ph\u1ea3i thu<\/p><\/td><\/tr>

1 + thu\u1ebf su\u1ea5t<\/p><\/td><\/tr><\/tbody><\/table>

5. \u0110\u1ed1i v\u1edbi s\u00e1ch ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u00e1n theo \u0111\u00fang gi\u00e1 ph\u00e1t h\u00e0nh (gi\u00e1 b\u00eca) theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Xu\u1ea5t b\u1ea3n<\/a>\u00a0th\u00ec gi\u00e1 b\u00e1n \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u00e1n kh\u00f4ng theo gi\u00e1 b\u00eca th\u00ec thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh tr\u00ean gi\u00e1 b\u00e1n ra ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

6. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng in, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 ti\u1ec1n c\u00f4ng in ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf in th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng in, gi\u00e1 thanh to\u00e1n bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng in v\u00e0 ti\u1ec1n gi\u1ea5y in th\u00ec gi\u00e1 t\u00ednh thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng in v\u00e0 gi\u1ea5y in ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

7. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd gi\u00e1m \u0111\u1ecbnh, \u0111\u1ea1i l\u00fd x\u00e9t b\u1ed3i th\u01b0\u1eddng, \u0111\u1ea1i l\u00fd \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 ba b\u1ed3i ho\u00e0n, \u0111\u1ea1i l\u00fd x\u1eed l\u00fd h\u00e0ng b\u1ed3i th\u01b0\u1eddng 100% c\u00f3 h\u01b0\u1edfng ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n hoa h\u1ed3ng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

<\/a>\u0110i\u1ec1u 12. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng qu\u1ed1c t\u1ebf<\/b><\/p>

\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng qu\u1ed1c t\u1ebf gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng qu\u1ed1c t\u1ebf ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 ph\u00e1t sinh d\u1ecbch v\u1ee5 k\u1ebft n\u1ed1i v\u1edbi m\u1ea1ng vi\u1ec5n th\u00f4ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i th\u00ec gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111i c\u00e1c kho\u1ea3n thu c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ec3 tr\u1ea3 kho\u1ea3n ph\u00ed k\u1ebft n\u1ed1i. C\u01a1 s\u1edf kinh doanh ph\u1ea3i t\u00e1ch ri\u00eang kho\u1ea3n ph\u00ed k\u1ebft n\u1ed1i v\u1edbi m\u1ea1ng vi\u1ec5n th\u00f4ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c th\u00ec gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

<\/a>\u0110i\u1ec1u 13. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 do t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p<\/b><\/p>

\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 do t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i) c\u00f3 doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, kh\u00f4ng bao g\u1ed3m c\u00e1c nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0th\u00ec gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 to\u00e0n b\u1ed9 doanh thu do cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do B\u00ean Vi\u1ec7t Nam tr\u1ea3 thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u 14. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><\/p>

<\/a>1. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c n\u00e0y:<\/p>

a) Bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam ngo\u00e0i gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>

b) Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh: c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, thu \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 ba c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n thu h\u1ed9, c\u00e1c kho\u1ea3n th\u00f9 lao t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh.<\/p>

2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng (n\u1ebfu c\u00f3) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0ng gi\u00e1 t\u00ednh thu\u1ebf b\u1ecb thay \u0111\u1ed5i theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>

<\/a>M\u1ee5c 2. TH\u1edcI \u0110I\u1ec2M X\u00c1C \u0110\u1ecaNH THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>

<\/a>\u0110i\u1ec1u 15. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/b><\/p>

1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/p>

2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/p>

<\/a>\u0110i\u1ec1u 16. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c<\/b><\/p>

<\/a>1. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng):<\/p>

a) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng) ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u k\u1ebft n\u1ed1i gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u v\u1ec1 c\u01b0\u1edbc d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 02 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh c\u01b0\u1edbc d\u1ecbch v\u1ee5 k\u1ebft n\u1ed1i.<\/p>

b) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng) \u0111\u01b0\u1ee3c cung c\u1ea5p theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y) nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc. K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 cung c\u1ea5p c\u0103n c\u1ee9 th\u1ecfa thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi ng\u01b0\u1eddi mua.<\/p>

c) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng) \u0111\u01b0\u1ee3c cung c\u1ea5p th\u00f4ng qua b\u00e1n th\u1ebb tr\u1ea3 tr\u01b0\u1edbc, thu c\u01b0\u1edbc ph\u00ed h\u00f2a m\u1ea1ng, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00e1n th\u1ebb tr\u1ea3 tr\u01b0\u1edbc, thu c\u01b0\u1edbc ph\u00ed h\u00f2a m\u1ea1ng.<\/p>

<\/a>2. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n \u0111i\u1ec7n:<\/p>

a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111i\u1ec7n, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 th\u1eddi \u0111i\u1ec3m v\u1ec1 \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u thanh to\u00e1n gi\u1eefa \u0111\u01a1n v\u1ecb v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng \u0111i\u1ec7n v\u00e0 th\u1ecb tr\u01b0\u1eddng \u0111i\u1ec7n, \u0111\u01a1n v\u1ecb ph\u00e1t \u0111i\u1ec7n v\u00e0 \u0111\u01a1n v\u1ecb mua \u0111i\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng h\u01b0\u1edbng d\u1eabn, ph\u00ea duy\u1ec7t nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Ri\u00eang ho\u1ea1t \u0111\u1ed9ng b\u00e1n \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n c\u00f3 cam k\u1ebft b\u1ea3o l\u00e3nh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u0103n c\u1ee9 theo b\u1ea3o l\u00e3nh c\u1ee7a Ch\u00ednh ph\u1ee7, h\u01b0\u1edbng d\u1eabn v\u00e0 ph\u00ea duy\u1ec7t c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng v\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa b\u00ean mua \u0111i\u1ec7n v\u00e0 b\u00ean b\u00e1n \u0111i\u1ec7n.<\/p>

b) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n \u0111i\u1ec7n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y), th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh vi\u1ec7c cung c\u1ea5p \u0111i\u1ec7n ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc. K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng \u0111i\u1ec7n cung c\u1ea5p c\u0103n c\u1ee9 th\u1ecfa thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb cung c\u1ea5p \u0111i\u1ec7n v\u1edbi ng\u01b0\u1eddi mua.<\/p>

<\/a>3. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p n\u01b0\u1edbc s\u1ea1ch, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh vi\u1ec7c cung c\u1ea5p n\u01b0\u1edbc ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc. K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng n\u01b0\u1edbc cung c\u1ea5p c\u0103n c\u1ee9 th\u1ecfa thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb cung c\u1ea5p n\u01b0\u1edbc v\u1edbi ng\u01b0\u1eddi mua.<\/p>

<\/a>4. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m.<\/p>

<\/a>5. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea:<\/p>

a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng m\u00e0 c\u00f3 th\u1ef1c hi\u1ec7n thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ng\u00e0y thu ti\u1ec1n ho\u1eb7c theo th\u1ecfa thu\u1eadn thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng.<\/p>

<\/a>6. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t bao g\u1ed3m c\u1ea3 \u0111\u00f3ng t\u00e0u, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh hay ph\u1ea7n c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n b\u00e0n giao, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>

7. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed:<\/p>

a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c v\u00e0 ch\u1ebf bi\u1ebfn d\u1ea7u th\u00f4, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u00e1n d\u1ea7u th\u00f4, condensate, c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb d\u1ea7u th\u00f4 (bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng bao ti\u00eau s\u1ea3n ph\u1ea9m theo cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7) l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua v\u00e0 b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n ch\u00ednh th\u1ee9c, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>

b) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed \u0111\u1ed3ng h\u00e0nh, kh\u00ed than \u0111\u01b0\u1ee3c chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn kh\u00ed \u0111\u1ebfn ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua, b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng kh\u00ed giao c\u1ee7a th\u00e1ng nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>M\u1ee5c 3. THU\u1ebe SU\u1ea4T<\/b><\/p>

<\/a>\u0110i\u1ec1u 17. M\u1ee9c thu\u1ebf su\u1ea5t 0%<\/b><\/p>

M\u1ee9c thu\u1ebf su\u1ea5t 0% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Trong \u0111\u00f3:<\/p>

<\/a>1. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u bao g\u1ed3m:<\/p>

a) H\u00e0ng h\u00f3a t\u1eeb Vi\u1ec7t Nam b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/p>

b) H\u00e0ng h\u00f3a t\u1eeb n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam b\u00e1n cho t\u1ed5 ch\u1ee9c trong khu phi thu\u1ebf quan v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u.<\/p>

c) H\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i khu v\u1ef1c c\u00e1ch ly cho c\u00e1 nh\u00e2n (ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi Vi\u1ec7t Nam) \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh; h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf. Khu v\u1ef1c c\u00e1ch ly, c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a068\/2016\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kinh doanh h\u00e0ng mi\u1ec5n thu\u1ebf, kho b\u00e3i, \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, t\u1eadp k\u1ebft, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a067\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 15 th\u00e1ng 6 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7).<\/p>

<\/a>2. D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u bao g\u1ed3m:<\/p>

a) D\u1ecbch v\u1ee5 cung c\u1ea5p tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam. Trong \u0111\u00f3, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u1edf ngo\u00e0i Vi\u1ec7t Nam trong th\u1eddi gian di\u1ec5n ra vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>

b) D\u1ecbch v\u1ee5 cung c\u1ea5p tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u1edf trong khu phi thu\u1ebf quan v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, bao g\u1ed3m: d\u1ecbch v\u1ee5 cung c\u1ea5p tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u1edf trong khu phi thu\u1ebf quan v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u; d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n, d\u1ecbch v\u1ee5 cung c\u1ea5p cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (d\u1ecbch v\u1ee5 n\u00e2ng h\u1ea1 container t\u1ea1i c\u1ea3ng, nh\u00e0 m\u00e1y, kho h\u00e0ng; d\u1ecbch v\u1ee5 x\u1ebfp d\u1ee1, b\u1ed1c x\u1ebfp t\u1ea1i nh\u00e0 m\u00e1y, c\u1ea3ng, s\u00e2n bay v\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t sinh c\u00f3 li\u00ean quan nh\u01b0: ph\u00ed ch\u1ee9ng t\u1eeb, ph\u00ed \u0111i\u1ec7n giao h\u00e0ng, ph\u00ed ni\u00eam ch\u00ec, ph\u00ed l\u00e0m h\u00e0ng, ph\u00ed \u0111\u00f3ng g\u00f3i). T\u1ed5 ch\u1ee9c trong khu phi thu\u1ebf quan l\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u0103ng k\u00fd kinh doanh.<\/p>

<\/a>3. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u kh\u00e1c bao g\u1ed3m: v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; d\u1ecbch v\u1ee5 cho thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngo\u00e0i ph\u1ea1m vi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i cung c\u1ea5p tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua \u0111\u1ea1i l\u00fd cho v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan; s\u1ea3n ph\u1ea9m n\u1ed9i dung th\u00f4ng tin s\u1ed1 cung c\u1ea5p cho b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00f3 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam; ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0 thay th\u1ebf \u0111\u1ec3 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng ph\u01b0\u01a1ng ti\u1ec7n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cho b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam; h\u00e0ng h\u00f3a gia c\u00f4ng chuy\u1ec3n ti\u1ebfp \u0111\u1ec3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi xu\u1ea5t kh\u1ea9u, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y. Trong \u0111\u00f3:<\/p>

a) V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf bao g\u1ed3m v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd, h\u00e0ng h\u00f3a theo ch\u1eb7ng qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam, ho\u1eb7c c\u1ea3 \u0111i\u1ec3m \u0111i v\u00e0 \u0111\u1ebfn \u1edf n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u01b0\u01a1ng ti\u1ec7n tr\u1ef1c ti\u1ebfp v\u1eadn t\u1ea3i hay kh\u00f4ng c\u00f3 ph\u01b0\u01a1ng ti\u1ec7n. Tr\u01b0\u1eddng h\u1ee3p, h\u1ee3p \u0111\u1ed3ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf bao g\u1ed3m c\u1ea3 ch\u1eb7ng v\u1eadn t\u1ea3i n\u1ed9i \u0111\u1ecba th\u00ec v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf bao g\u1ed3m c\u1ea3 ch\u1eb7ng n\u1ed9i \u0111\u1ecba.<\/p>

b) D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng g\u1ed3m: d\u1ecbch v\u1ee5 cung c\u1ea5p su\u1ea5t \u0103n h\u00e0ng kh\u00f4ng; d\u1ecbch v\u1ee5 c\u1ea5t h\u1ea1 c\u00e1nh t\u00e0u bay; d\u1ecbch v\u1ee5 s\u00e2n \u0111\u1eadu t\u00e0u bay; d\u1ecbch v\u1ee5 an ninh b\u1ea3o v\u1ec7 t\u00e0u bay; soi chi\u1ebfu an ninh h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd v\u00e0 h\u00e0ng h\u00f3a; d\u1ecbch v\u1ee5 b\u0103ng chuy\u1ec1n h\u00e0nh l\u00fd t\u1ea1i nh\u00e0 ga; d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 k\u1ef9 thu\u1eadt th\u01b0\u01a1ng m\u1ea1i m\u1eb7t \u0111\u1ea5t; d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 t\u00e0u bay; d\u1ecbch v\u1ee5 k\u00e9o \u0111\u1ea9y t\u00e0u bay; d\u1ecbch v\u1ee5 d\u1eabn t\u00e0u bay; d\u1ecbch v\u1ee5 thu\u00ea c\u1ea7u d\u1eabn kh\u00e1ch l\u00ean, xu\u1ed1ng m\u00e1y bay; d\u1ecbch v\u1ee5 \u0111i\u1ec1u h\u00e0nh bay \u0111i, \u0111\u1ebfn; d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n t\u1ed5 l\u00e1i, ti\u1ebfp vi\u00ean v\u00e0 h\u00e0nh kh\u00e1ch trong khu v\u1ef1c s\u00e2n \u0111\u1eadu t\u00e0u bay; ch\u1ea5t x\u1ebfp, ki\u1ec3m \u0111\u1ebfm h\u00e0ng h\u00f3a; d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 h\u00e0nh kh\u00e1ch \u0111i chuy\u1ebfn bay qu\u1ed1c t\u1ebf t\u1eeb c\u1ea3ng h\u00e0ng kh\u00f4ng Vi\u1ec7t Nam; d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa t\u00e0u bay; d\u1ecbch v\u1ee5 tra n\u1ea1p ng\u1ea7m nhi\u00ean li\u1ec7u cho c\u00e1c chuy\u1ebfn bay qu\u1ed1c t\u1ebf. D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% l\u00e0 nh\u1eefng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong khu v\u1ef1c c\u1ea3ng h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf, s\u00e2n bay, nh\u00e0 ga h\u00e0ng h\u00f3a h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf.<\/p>

c) D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng h\u1ea3i g\u1ed3m: d\u1ecbch v\u1ee5 lai d\u1eaft t\u00e0u bi\u1ec3n; hoa ti\u00eau h\u00e0ng h\u1ea3i; c\u1ee9u h\u1ed9 h\u00e0ng h\u1ea3i; c\u1ea7u c\u1ea3ng, b\u1ebfn phao; b\u1ed1c x\u1ebfp; bu\u1ed9c c\u1edfi d\u00e2y; \u0111\u00f3ng m\u1edf n\u1eafp h\u1ea7m h\u00e0ng; v\u1ec7 sinh h\u1ea7m t\u00e0u; ki\u1ec3m \u0111\u1ebfm, giao nh\u1eadn; \u0111\u0103ng ki\u1ec3m; d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa t\u00e0u bi\u1ec3n. D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng h\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% l\u00e0 nh\u1eefng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i khu v\u1ef1c c\u1ea3ng.<\/p>

d) S\u1ea3n ph\u1ea9m n\u1ed9i dung th\u00f4ng tin s\u1ed1 cung c\u1ea5p cho b\u00ean n\u01b0\u1edbc ngo\u00e0i l\u00e0 s\u1ea3n ph\u1ea9m n\u1ed9i dung, th\u00f4ng tin bao g\u1ed3m v\u0103n b\u1ea3n, d\u1eef li\u1ec7u, h\u00ecnh \u1ea3nh, \u00e2m thanh \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng s\u1ed1, \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef, truy\u1ec1n \u0111\u01b0a tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin. C\u01a1 s\u1edf kinh doanh cung c\u1ea5p s\u1ea3n ph\u1ea9m n\u1ed9i dung th\u00f4ng tin s\u1ed1 ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam, nh\u01b0: th\u00f4ng tin v\u1ec1 t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i (t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n) \u1edf n\u01b0\u1edbc ngo\u00e0i (th\u00f4ng tin \u0111\u1ecba ch\u1ec9 thanh to\u00e1n, \u0111\u1ecba ch\u1ec9 giao h\u00e0ng, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf, \u0111\u1ecba ch\u1ec9 nh\u00e0 ho\u1eb7c c\u00e1c th\u00f4ng tin t\u01b0\u01a1ng t\u1ef1 m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng khai b\u00e1o v\u1edbi c\u01a1 s\u1edf kinh doanh cung c\u1ea5p d\u1ecbch v\u1ee5 \u1edf Vi\u1ec7t Nam); th\u00f4ng tin v\u1ec1 truy c\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i, nh\u01b0 th\u00f4ng tin v\u1ec1 m\u00e3 v\u00f9ng \u0111i\u1ec7n tho\u1ea1i qu\u1ed1c gia c\u1ee7a th\u1ebb SIM, \u0111\u1ecba ch\u1ec9 IP, v\u1ecb tr\u00ed \u0111\u01b0\u1eddng d\u00e2y \u0111i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh ho\u1eb7c c\u00e1c th\u00f4ng tin t\u01b0\u01a1ng t\u1ef1 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>

<\/a>4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b v\u00e0 d kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0<\/a>bao g\u1ed3m:<\/p>

a) Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i.<\/p>

b) D\u1ecbch v\u1ee5 t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i.<\/p>

c) D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng.<\/p>

d) Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/p>

\u0111) S\u1ea3n ph\u1ea9m ph\u00e1i sinh.<\/p>

e) D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng.<\/p>

g) S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 14 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

h) Thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u.<\/p>

i) X\u0103ng, d\u1ea7u mua t\u1ea1i n\u1ed9i \u0111\u1ecba b\u00e1n cho c\u01a1 s\u1edf kinh doanh trong khu phi thu\u1ebf quan; xe \u00f4 t\u00f4 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan.<\/p>

k) C\u00e1c d\u1ecbch v\u1ee5 cung c\u1ea5p t\u1ea1i Vi\u1ec7t Nam cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0 sau: thi \u0111\u1ea5u th\u1ec3 thao, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, v\u0103n h\u00f3a, gi\u1ea3i tr\u00ed, h\u1ed9i ngh\u1ecb, kh\u00e1ch s\u1ea1n, \u0111\u00e0o t\u1ea1o, qu\u1ea3ng c\u00e1o, du l\u1ecbch l\u1eef h\u00e0nh; d\u1ecbch v\u1ee5 cung c\u1ea5p g\u1eafn v\u1edbi vi\u1ec7c b\u00e1n, ph\u00e2n ph\u1ed1i, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam; d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>

l) C\u00e1c d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf trong khu phi thu\u1ebf quan bao g\u1ed3m: cho thu\u00ea nh\u00e0, h\u1ed9i tr\u01b0\u1eddng, v\u0103n ph\u00f2ng, kh\u00e1ch s\u1ea1n, kho b\u00e3i; d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng; d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng (tr\u1eeb d\u1ecbch v\u1ee5 cung c\u1ea5p su\u1ea5t \u0103n c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng trong khu phi thu\u1ebf quan).<\/p>

5. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n, cung c\u1ea5p cho t\u1ed5 ch\u1ee9c trong khu phi thu\u1ebf quan v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u c\u1ee7a t\u1ed5 ch\u1ee9c trong khu phi thu\u1ebf quan v\u00e0 kh\u00f4ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kh\u00e1c kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, tr\u1eeb c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/p>

6. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/p>

<\/a>\u0110i\u1ec1u 18. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/b><\/p>

H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0(tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 27, \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) ph\u1ea3i \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh sau:<\/p>

1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, ph\u1ea3i c\u00f3:<\/p>

a) H\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n, gia c\u00f4ng); h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u).<\/p>

b) Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/p>

c) T\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh.<\/p>

2. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, 4, 5 \u0110i\u1ec1u n\u00e0y, ph\u1ea3i c\u00f3:<\/p>

a) H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan.<\/p>

b) Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/p>

3. \u0110\u1ed1i v\u1edbi v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, ph\u1ea3i c\u00f3:<\/p>

a) H\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd, h\u00e0ng h\u00f3a gi\u1eefa ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n v\u00e0 ng\u01b0\u1eddi thu\u00ea v\u1eadn chuy\u1ec3n theo ch\u1eb7ng qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam ho\u1eb7c c\u1ea3 \u0111i\u1ec3m \u0111i v\u00e0 \u0111i\u1ec3m \u0111\u1ebfn \u1edf n\u01b0\u1edbc ngo\u00e0i theo c\u00e1c h\u00ecnh th\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed1i v\u1edbi v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n l\u00e0 v\u00e9. C\u01a1 s\u1edf kinh doanh v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 v\u1eadn t\u1ea3i.<\/p>

b) Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch l\u00e0 c\u00e1 nh\u00e2n, c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n tr\u1ef1c ti\u1ebfp.<\/p>

4. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng, ph\u1ea3i c\u00f3:<\/p>

a) H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c y\u00eau c\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i.<\/p>

b) Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c d\u1ecbch v\u1ee5 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i ph\u00e1t sinh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng theo l\u1ecbch tr\u00ecnh v\u00e0 kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng, ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n tr\u1ef1c ti\u1ebfp c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i.<\/p>

C\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n n\u00eau t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 h\u00e0nh kh\u00e1ch \u0111i chuy\u1ebfn bay qu\u1ed1c t\u1ebf t\u1eeb c\u1ea3ng h\u00e0ng kh\u00f4ng Vi\u1ec7t Nam (passenger service charges).<\/p>

Ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa t\u00e0u bay cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, t\u00e0u bay \u0111\u01b0a v\u00e0o Vi\u1ec7t Nam ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh.<\/p>

5. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng h\u1ea3i, ph\u1ea3i c\u00f3:<\/p>

a) H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n ho\u1eb7c y\u00eau c\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n.<\/p>

b) Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n cho c\u01a1 s\u1edf kinh doanh cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>

Ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa t\u00e0u bi\u1ec3n cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, t\u00e0u bi\u1ec3n \u0111\u01b0a v\u00e0o Vi\u1ec7t Nam ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh.<\/p>

<\/a>\u0110i\u1ec1u 19. M\u1ee9c thu\u1ebf su\u1ea5t 5%<\/b><\/p>

M\u1ee9c thu\u1ebf su\u1ea5t 5% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft nh\u01b0 sau:<\/p>

<\/a>1. Ph\u00e2n b\u00f3n, qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n, thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt v\u00e0 ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, trong \u0111\u00f3: qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n l\u00e0 c\u00e1c qu\u1eb7ng l\u00e0m nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n nh\u01b0 qu\u1eb7ng Apat\u00edt d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t c\u00e1c lo\u1ea1i ph\u00e2n b\u00f3n ch\u1ee9a l\u00e2n, \u0111\u1ea5t b\u00f9n l\u00e0m ph\u00e2n vi sinh; thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 v\u00e0 ki\u1ec3m d\u1ecbch th\u1ef1c v\u1eadt.<\/p>

<\/a>2. D\u1ecbch v\u1ee5 \u0111\u00e0o \u0111\u1eafp, n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng, ao h\u1ed3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; nu\u00f4i tr\u1ed3ng, ch\u0103m s\u00f3c, ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y tr\u1ed3ng; s\u01a1 ch\u1ebf, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p. Trong \u0111\u00f3, s\u01a1 ch\u1ebf, b\u1ea3o qu\u1ea3n c\u00e1c s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p bao g\u1ed3m c\u00e1c d\u1ecbch v\u1ee5: l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, xay x\u00e1t, xay v\u1ee1 m\u1ea3nh, nghi\u1ec1n v\u1ee1 m\u1ea3nh, xay b\u1ecf v\u1ecf, x\u00e1t b\u1ecf v\u1ecf, t\u00e1ch h\u1ea1t, t\u00e1ch c\u1ecdng, c\u1eaft, xay, \u0111\u00e1nh b\u00f3ng h\u1ea1t, h\u1ed3 h\u1ea1t, chia t\u00e1ch ra t\u1eebng ph\u1ea7n, b\u1ecf x\u01b0\u01a1ng, b\u0103m, l\u1ed9t da, nghi\u1ec1n, c\u00e1n m\u1ecfng, \u01b0\u1edbp mu\u1ed1i, \u0111\u00f3ng h\u1ed9p k\u00edn kh\u00ed, b\u1ea3o qu\u1ea3n l\u1ea1nh (\u01b0\u1edbp l\u1ea1nh, \u0111\u00f4ng l\u1ea1nh), b\u1ea3o qu\u1ea3n b\u1eb1ng kh\u00ed sunfuro, b\u1ea3o qu\u1ea3n theo ph\u01b0\u01a1ng th\u1ee9c cho h\u00f3a ch\u1ea5t \u0111\u1ec3 tr\u00e1nh th\u1ed1i r\u1eefa, ng\u00e2m trong dung d\u1ecbch l\u01b0u hu\u1ef3nh ho\u1eb7c ng\u00e2m trong dung d\u1ecbch b\u1ea3o qu\u1ea3n kh\u00e1c v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c.<\/p>

<\/a>3. S\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng (tr\u1eeb g\u1ed7, m\u0103ng), ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, tr\u1eeb s\u1ea3n ph\u1ea9m quy \u0111\u1ecbnh\u00a0t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>4. M\u1ee7 cao su d\u1ea1ng m\u1ee7 c\u1edd r\u1ebfp, m\u1ee7 t\u1edd, m\u1ee7 b\u00fan, m\u1ee7 c\u1ed1m; l\u01b0\u1edbi, d\u00e2y gi\u1ec1ng v\u00e0 s\u1ee3i \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1. Trong \u0111\u00f3, l\u01b0\u1edbi, d\u00e2y gi\u1ec1ng v\u00e0 s\u1ee3i \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 bao g\u1ed3m c\u00e1c lo\u1ea1i l\u01b0\u1edbi \u0111\u00e1nh c\u00e1, c\u00e1c lo\u1ea1i s\u1ee3i, d\u00e2y gi\u1ec1ng lo\u1ea1i chuy\u00ean d\u00f9ng \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 kh\u00f4ng ph\u00e2n bi\u1ec7t nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t.<\/p>

<\/a>5. S\u1ea3n ph\u1ea9m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba, b\u00e8o t\u00e2y v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng kh\u00e1c s\u1ea3n xu\u1ea5t b\u1eb1ng nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb n\u00f4ng nghi\u1ec7p; x\u01a1 b\u00f4ng \u0111\u00e3 qua ch\u1ea3i th\u00f4, ch\u1ea3i k\u1ef9; gi\u1ea5y in b\u00e1o. Trong \u0111\u00f3, s\u1ea3n ph\u1ea9m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba, b\u00e8o t\u00e2y v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng kh\u00e1c s\u1ea3n xu\u1ea5t b\u1eb1ng nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb n\u00f4ng nghi\u1ec7p l\u00e0 c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn t\u1eeb nguy\u00ean li\u1ec7u ch\u00ednh b\u1eb1ng \u0111ay, c\u00f3i, tre, song, m\u00e2y, tr\u00fac, ch\u00edt, n\u1ee9a, lu\u1ed3ng, l\u00e1 nh\u01b0: th\u1ea3m \u0111ay, s\u1ee3i \u0111ay, bao \u0111ay, th\u1ea3m x\u01a1 d\u1eeba, chi\u1ebfu s\u1ea3n xu\u1ea5t b\u1eb1ng \u0111ay, c\u00f3i; ch\u1ed5i ch\u00edt, d\u00e2y th\u1eebng, d\u00e2y bu\u1ed9c l\u00e0m b\u1eb1ng tre n\u1ee9a, x\u01a1 d\u1eeba; r\u00e8m, m\u00e0nh b\u1eb1ng tre, tr\u00fac, n\u1ee9a, ch\u1ed5i tre, n\u00f3n l\u00e1; \u0111\u0169a tre, \u0111\u0169a lu\u1ed3ng.<\/p>

<\/a>6. T\u00e0u khai th\u00e1c th\u1ee7y s\u1ea3n t\u1ea1i v\u00f9ng bi\u1ec3n; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p. Trong \u0111\u00f3, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p bao g\u1ed3m: m\u00e1y c\u00e0y; m\u00e1y b\u1eeba; m\u00e1y phay; m\u00e1y r\u1ea1ch h\u00e0ng; m\u00e1y b\u1ea1t g\u1ed1c; thi\u1ebft b\u1ecb san ph\u1eb3ng \u0111\u1ed3ng ru\u1ed9ng; m\u00e1y gieo h\u1ea1t; m\u00e1y c\u1ea5y; m\u00e1y tr\u1ed3ng m\u00eda; h\u1ec7 th\u1ed1ng m\u00e1y s\u1ea3n xu\u1ea5t m\u1ea1 th\u1ea3m; m\u00e1y x\u1edbi, m\u00e1y vun lu\u1ed1ng, m\u00e1y v\u00e3i, r\u1eafc ph\u00e2n, b\u00f3n ph\u00e2n; m\u00e1y, b\u00ecnh phun thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt; m\u00e1y thu ho\u1ea1ch l\u00faa, ng\u00f4, m\u00eda, c\u00e0 ph\u00ea, b\u00f4ng; m\u00e1y thu ho\u1ea1ch c\u1ee7, qu\u1ea3, r\u1ec5; m\u00e1y \u0111\u1ed1n ch\u00e8, m\u00e1y h\u00e1i ch\u00e8; m\u00e1y tu\u1ed1t \u0111\u1eadp l\u00faa; m\u00e1y b\u00f3c b\u1eb9 t\u1ebd h\u1ea1t ng\u00f4; m\u00e1y t\u1ebd ng\u00f4; m\u00e1y \u0111\u1eadp \u0111\u1eadu t\u01b0\u01a1ng; m\u00e1y b\u00f3c v\u1ecf l\u1ea1c; x\u00e1t v\u1ecf c\u00e0 ph\u00ea; m\u00e1y thi\u1ebft b\u1ecb s\u01a1 ch\u1ebf c\u00e0 ph\u00ea, th\u00f3c \u01b0\u1edbt; m\u00e1y s\u1ea5y n\u00f4ng s\u1ea3n (l\u00faa, ng\u00f4, c\u00e0 ph\u00ea, ti\u00eau, \u0111i\u1ec1u…), th\u1ee7y s\u1ea3n; m\u00e1y thu gom, b\u1ed1c m\u00eda, l\u00faa, r\u01a1m r\u1ea1 tr\u00ean \u0111\u1ed3ng; m\u00e1y \u1ea5p, n\u1edf tr\u1ee9ng gia c\u1ea7m; m\u00e1y thu ho\u1ea1ch c\u1ecf, m\u00e1y \u0111\u00f3ng ki\u1ec7n r\u01a1m, c\u1ecf; m\u00e1y v\u1eaft s\u1eefa v\u00e0 c\u00e1c lo\u1ea1i m\u00e1y chuy\u00ean d\u00f9ng kh\u00e1c.<\/p>

<\/a>B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u00e1c lo\u1ea1i m\u00e1y chuy\u00ean d\u00f9ng kh\u00e1c ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 5% theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/p>

<\/a>7. Thi\u1ebft b\u1ecb y t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thi\u1ebft b\u1ecb y t\u1ebf; thu\u1ed1c ph\u00f2ng b\u1ec7nh, ch\u1eefa b\u1ec7nh; d\u01b0\u1ee3c ch\u1ea5t, d\u01b0\u1ee3c li\u1ec7u l\u00e0 nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t thu\u1ed1c ch\u1eefa b\u1ec7nh, thu\u1ed1c ph\u00f2ng b\u1ec7nh. Trong \u0111\u00f3:<\/p>

a) Thi\u1ebft b\u1ecb y t\u1ebf l\u00e0 thi\u1ebft b\u1ecb c\u00f3 Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u ho\u1eb7c c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd l\u01b0u h\u00e0nh ho\u1eb7c V\u0103n b\u1ea3n c\u00f4ng b\u1ed1 ti\u00eau chu\u1ea9n \u00e1p d\u1ee5ng c\u1ee7a trang thi\u1ebft b\u1ecb y t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 y t\u1ebf ho\u1eb7c theo Danh m\u1ee5c thi\u1ebft b\u1ecb y t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a theo Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Y t\u1ebf ban h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thi\u1ebft b\u1ecb y t\u1ebf.<\/p>

b) Thu\u1ed1c ph\u00f2ng b\u1ec7nh, ch\u1eefa b\u1ec7nh bao g\u1ed3m thu\u1ed1c th\u00e0nh ph\u1ea9m, nguy\u00ean li\u1ec7u l\u00e0m thu\u1ed1c, tr\u1eeb th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng; v\u1eafc-xin; sinh ph\u1ea9m y t\u1ebf, n\u01b0\u1edbc c\u1ea5t \u0111\u1ec3 pha ch\u1ebf thu\u1ed1c ti\u00eam, d\u1ecbch truy\u1ec1n.<\/p>

<\/a>8. Ho\u1ea1t \u0111\u1ed9ng ngh\u1ec7 thu\u1eadt bi\u1ec3u di\u1ec5n truy\u1ec1n th\u1ed1ng, d\u00e2n gian l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ngh\u1ec7 thu\u1eadt bi\u1ec3u di\u1ec5n, ngh\u1ec7 thu\u1eadt tr\u00ecnh di\u1ec5n d\u00e2n gian theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ngh\u1ec7 thu\u1eadt bi\u1ec3u di\u1ec5n v\u00e0 di s\u1ea3n v\u0103n h\u00f3a.<\/p>

<\/a>9. \u0110\u1ed3 ch\u01a1i cho tr\u1ebb em; s\u00e1ch c\u00e1c lo\u1ea1i, tr\u1eeb s\u00e1ch quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 8 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>M\u1ee5c 4. PH\u01af\u01a0NG PH\u00c1P KH\u1ea4U TR\u1eea THU\u1ebe<\/b><\/p>

<\/a>\u0110i\u1ec1u 20. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/b><\/p>

1. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf b\u1eb1ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>

2. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra b\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng b\u1eb1ng gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf b\u00e1n ra nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3.<\/p>

Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 thanh to\u00e1n tr\u1eeb gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

3. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb b\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua d\u1ecbch v\u1ee5 v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 1, M\u1ee5c 2 Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Trong \u0111\u00f3, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y,\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

<\/a>\u0110i\u1ec1u 21. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/b><\/p>

Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb bao g\u1ed3m:<\/p>

<\/a>1. C\u01a1 s\u1edf kinh doanh c\u00f3 doanh thu h\u1eb1ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh. Trong \u0111\u00f3:<\/p>

a) Doanh thu h\u1eb1ng n\u0103m do c\u01a1 s\u1edf kinh doanh t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng c\u1ed9ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d tr\u00ean T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 11 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 10 n\u0103m hi\u1ec7n t\u1ea1i, tr\u01b0\u1edbc n\u0103m x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c tr\u00ean T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng qu\u00fd c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb qu\u00fd 4 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3 n\u0103m hi\u1ec7n t\u1ea1i, tr\u01b0\u1edbc n\u0103m x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Th\u1eddi gian \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf l\u00e0 02 n\u0103m li\u00ean t\u1ee5c.<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m v\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong n\u0103m kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec x\u00e1c \u0111\u1ecbnh doanh thu \u01b0\u1edbc t\u00ednh c\u1ee7a n\u0103m nh\u01b0 sau: t\u1ed5ng c\u1ed9ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d tr\u00ean T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00e1c th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh chia (:) s\u1ed1 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 nh\u00e2n v\u1edbi (x) 12 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p theo c\u00e1ch x\u00e1c \u0111\u1ecbnh nh\u01b0 tr\u00ean, doanh thu \u01b0\u1edbc t\u00ednh t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh thu \u01b0\u1edbc t\u00ednh theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean ch\u01b0a \u0111\u1ebfn 01 t\u1ef7 \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp theo doanh thu trong 02 n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>

c) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh t\u1ea1m ngh\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh trong c\u1ea3 n\u0103m th\u00ec x\u00e1c \u0111\u1ecbnh theo doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc n\u0103m t\u1ea1m ngh\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh t\u1ea1m ngh\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh m\u1ed9t th\u1eddi gian trong n\u0103m ho\u1eb7c n\u0103m tr\u01b0\u1edbc th\u00ec x\u00e1c \u0111\u1ecbnh doanh thu theo s\u1ed1 th\u00e1ng, qu\u00fd th\u1ef1c s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0 tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/p>

<\/a>2. C\u01a1 s\u1edf kinh doanh t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh. Trong \u0111\u00f3:<\/p>

a) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u1eb1ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng d\u01b0\u1edbi 01 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>

b) Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>

c) Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>

d) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 nh\u01b0ng c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ph\u00ea duy\u1ec7t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>

\u0111) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, mua s\u1eafm, nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/p>

e) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/p>

g) T\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra, kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>

<\/a>3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf do b\u00ean Vi\u1ec7t Nam k\u00ea khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thay.<\/p>

4. Chi nh\u00e1nh m\u1edbi th\u00e0nh l\u1eadp c\u1ee7a doanh nghi\u1ec7p \u0111ang n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf (bao g\u1ed3m c\u1ea3 chi nh\u00e1nh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p) thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ri\u00eang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf th\u00ec x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a chi nh\u00e1nh theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/p>

<\/a>M\u1ee5c 5. PH\u01af\u01a0NG PH\u00c1P T\u00cdNH TR\u1ef0C TI\u1ebeP TR\u00caN GI\u00c1 TR\u1eca GIA T\u0102NG \u0110\u1ed0I V\u1edaI HO\u1ea0T \u0110\u1ed8NG MUA, B\u00c1N, CH\u1ebe T\u00c1C V\u00c0NG, B\u1ea0C, \u0110\u00c1 QU\u00dd<\/b><\/p>

<\/a>\u0110i\u1ec1u 22. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd<\/b><\/p>

1. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng b\u1eb1ng gi\u00e1 tr\u1ecb gia t\u0103ng nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd.<\/p>

2. Gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra tr\u1eeb gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng. Trong \u0111\u00f3:<\/p>

a) Gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf b\u00e1n ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd, bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng ch\u1ebf t\u00e1c (n\u1ebfu c\u00f3), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 thu, ph\u00ed thu th\u00eam m\u00e0 b\u00ean b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>

b) Gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o ho\u1eb7c nh\u1eadp kh\u1ea9u, \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng d\u00f9ng cho mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra t\u01b0\u01a1ng \u1ee9ng.<\/p>

3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u1ec3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

4. Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m (-) c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd th\u00ec \u0111\u01b0\u1ee3c t\u00ednh b\u00f9 tr\u1eeb v\u00e0o gi\u00e1 tr\u1ecb gia t\u0103ng d\u01b0\u01a1ng (+) c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh gi\u00e1 tr\u1ecb gia t\u0103ng d\u01b0\u01a1ng (+) ho\u1eb7c gi\u00e1 tr\u1ecb gia t\u0103ng d\u01b0\u01a1ng (+) kh\u00f4ng \u0111\u1ee7 b\u00f9 tr\u1eeb gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m (-) th\u00ec \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n \u0111\u1ec3 tr\u1eeb v\u00e0o gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 sau trong n\u0103m. K\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch, gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m (-) kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n ti\u1ebfp sang n\u0103m sau.<\/p>

<\/a>Ch\u01b0\u01a1ng III<\/b><\/p>

<\/a>KH\u1ea4U TR\u1eea, HO\u00c0N THU\u1ebe<\/b><\/p>

<\/a>M\u1ee5c 1. NGUY\u00caN T\u1eaeC KH\u1ea4U TR\u1eea THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG \u0110\u1ea6U V\u00c0O<\/b><\/p>

<\/a>\u0110i\u1ec1u 23. Kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><\/p>

1. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 k\u1ec3 c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ecb t\u1ed5n th\u1ea5t, h\u00e0ng h\u00f3a b\u1ecb hao h\u1ee5t t\u1ef1 nhi\u00ean do t\u00ednh ch\u1ea5t l\u00fd h\u00f3a trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n. C\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh m\u1ee9c hao h\u1ee5t t\u1ef1 nhi\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf hao h\u1ee5t t\u1ef1 nhi\u00ean kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c hao h\u1ee5t theo quy \u0111\u1ecbnh, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c hao h\u1ee5t kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>

<\/a>2. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh), d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c\u00a0<\/a>kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 % gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng so v\u1edbi t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra trong k\u1ef3 t\u00ednh thu\u1ebf. Trong \u0111\u00f3:<\/p>

<\/a>a) T\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra bao g\u1ed3m doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m (-)) v\u00e0 doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0<\/a>(n\u1ebfu c\u00f3). Ri\u00eang ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i t\u1ec7, mua b\u00e1n ch\u1ee9ng kho\u00e1n th\u00ec doanh thu l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ch\u00eanh l\u1ec7ch \u00e2m (-)).<\/p>

b) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, v\u1eeba \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, v\u1eeba \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c t\u1ea1m kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra theo ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh, s\u1ed1 thu\u1ebf t\u1ea1m kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra trong 03 n\u0103m k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu. Tr\u01b0\u1eddng h\u1ee3p sau khi \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb d\u1eabn \u0111\u1ebfn gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n (n\u1ebfu c\u00f3) th\u00ec ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u00eanh l\u1ec7ch do \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. C\u01a1 s\u1edf kinh doanh kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u00eanh l\u1ec7ch do \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/p>

3. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng v\u1ed1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/p>

4. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/p>

5. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong th\u00e1ng, qu\u00fd n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t d\u00f9ng hay c\u00f2n \u0111\u1ec3 trong kho. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng, qu\u00fd th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo.<\/p>

<\/a>6. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai, s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf nh\u01b0 sau:<\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai b\u1ed5 sung v\u00e0o th\u00e1ng, qu\u00fd ph\u00e1t sinh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o b\u1ecb sai, s\u00f3t n\u1ebfu vi\u1ec7c khai thu\u1ebf v\u00e0o th\u00e1ng, qu\u00fd ph\u00e1t sinh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o b\u1ecb sai, s\u00f3t l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a th\u00e1ng, qu\u00fd \u0111\u00f3; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam ho\u1eb7c b\u1ecb thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n t\u01b0\u01a1ng \u1ee9ng v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/p>

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai v\u00e0o th\u00e1ng, qu\u00fd ph\u00e1t hi\u1ec7n sai, s\u00f3t n\u1ebfu vi\u1ec7c khai thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o th\u00e1ng, qu\u00fd ph\u00e1t sinh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o b\u1ecb sai, s\u00f3t l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u1ec9 l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang th\u00e1ng, qu\u00fd sau.<\/p>

7. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 h\u00e0ng h\u00f3a mua ngo\u00e0i ho\u1eb7c h\u00e0ng h\u00f3a do c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t) m\u00e0 c\u01a1 s\u1edf kinh doanh s\u1eed d\u1ee5ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>

8. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 n\u1ed9p theo Quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan x\u1eed ph\u1ea1t v\u1ec1 gian l\u1eadn, tr\u1ed1n thu\u1ebf.<\/p>

9. C\u01a1 s\u1edf kinh doanh giao cho Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n, qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n chi h\u1ed9 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ee9ng t\u00ean c\u01a1 s\u1edf kinh doanh. C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb.<\/p>

10. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp khi chuy\u1ec3n sang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u00e1t sinh k\u1ec3 t\u1eeb k\u1ef3 \u0111\u1ea7u ti\u00ean k\u00ea khai, n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>

11. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf khi chuy\u1ec3n sang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c t\u00ednh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u00e1t sinh trong th\u1eddi gian n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf m\u00e0 ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>

12. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 chuy\u1ec3n t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng sang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>, c\u01a1 s\u1edf kinh doanh ch\u1ec9 \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025.<\/p>

13. C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>

a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m qu\u1ed1c ph\u00f2ng, an ninh.<\/p>

b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, kinh doanh ch\u1ee9ng kho\u00e1n, c\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o.<\/p>

c) M\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n d\u00e2n d\u1ee5ng, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n.<\/p>

Vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111i thu\u00ea v\u00e0 c\u00e1c chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (n\u1ebfu c\u00f3).<\/p>

14. V\u0103n ph\u00f2ng T\u1ed5ng c\u00f4ng ty, t\u1eadp \u0111o\u00e0n kh\u00f4ng tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c nh\u01b0: b\u1ec7nh vi\u1ec7n, tr\u1ea1m x\u00e1, nh\u00e0 ngh\u1ec9 \u0111i\u1ec1u d\u01b0\u1ee1ng, vi\u1ec7n, tr\u01b0\u1eddng \u0111\u00e0o t\u1ea1o,… kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd, k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ri\u00eang cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

15. C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i M\u1ee5c 1, M\u1ee5c 2 Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1eadp t\u1eeb c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

16. \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>

<\/a>\u0110i\u1ec1u 24. Kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9<\/b><\/p>

Vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>

1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/p>

a) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong khu v\u1ef1c s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 nh\u00e0 \u1edf, tr\u1ea1m y t\u1ebf cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c trong c\u00e1c khu c\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh thu\u00ea nh\u00e0 \u1edf cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c trong c\u00e1c khu c\u00f4ng nghi\u1ec7p th\u00ec thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh x\u00e2y d\u1ef1ng ho\u1eb7c mua nh\u00e0 \u1edf ngo\u00e0i khu c\u00f4ng nghi\u1ec7p ph\u1ee5c v\u1ee5 cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c trong c\u00e1c khu c\u00f4ng nghi\u1ec7p, nh\u00e0 x\u00e2y d\u1ef1ng ho\u1eb7c nh\u00e0 mua th\u00ec thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a nh\u00e0 x\u00e2y d\u1ef1ng, nh\u00e0 mua ph\u1ee5c v\u1ee5 cho c\u00f4ng nh\u00e2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9. Nh\u00e0 \u1edf cho c\u00f4ng nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n nh\u00e0 \u1edf cho c\u00f4ng nh\u00e2n trong khu c\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf.<\/p>

c) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u1eabn l\u00e0 nh\u00e2n vi\u00ean c\u1ee7a doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i, ch\u1ecbu s\u1ef1 \u0111i\u1ec1u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i, \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 l\u01b0\u01a1ng v\u00e0 h\u01b0\u1edfng c\u00e1c ch\u1ebf \u0111\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi gian sang Vi\u1ec7t Nam c\u00f4ng t\u00e1c, gi\u1eefa doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u01a1 s\u1edf kinh doanh t\u1ea1i Vi\u1ec7t Nam c\u00f3 h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n n\u00eau r\u00f5 c\u01a1 s\u1edf kinh doanh t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i ch\u1ecbu c\u00e1c chi ph\u00ed v\u1ec1 ch\u1ed7 \u1edf cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi gian c\u00f4ng t\u00e1c \u1edf Vi\u1ec7t Nam th\u00ec thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam do c\u01a1 s\u1edf kinh doanh t\u1ea1i Vi\u1ec7t Nam chi tr\u1ea3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i sang Vi\u1ec7t Nam c\u00f4ng t\u00e1c, gi\u1eef c\u00e1c ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd t\u1ea1i Vi\u1ec7t Nam, h\u01b0\u1edfng l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd v\u1edbi c\u01a1 s\u1edf kinh doanh t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i n\u00e0y.<\/p>

2. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n trong \u0111\u00f3 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 t\u00e0i s\u1ea3n m\u1edbi mua, ch\u01b0a s\u1eed d\u1ee5ng, c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c h\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p ch\u1ea5p nh\u1eadn th\u00ec tr\u1ecb gi\u00e1 v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo tr\u1ecb gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. B\u00ean nh\u1eadn v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ghi tr\u00ean h\u00f3a \u0111\u01a1n mua t\u00e0i s\u1ea3n c\u1ee7a b\u00ean g\u00f3p v\u1ed1n.<\/p>

3. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u1ee7y quy\u1ec1n, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c m\u00e0 h\u00f3a \u0111\u01a1n mang t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>

a) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n; chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u00f9ng c\u00e1c v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ghi t\u00ean ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m th\u1ef1c hi\u1ec7n thanh to\u00e1n cho ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m th\u00ec doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m thanh to\u00e1n theo h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ee9ng t\u00ean ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m; tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m thanh to\u00e1n cho ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>

b) Tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u00e1c s\u00e1ng l\u1eadp vi\u00ean c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n chi h\u1ed9 m\u1ed9t s\u1ed1 kho\u1ea3n chi mua s\u1eafm h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 v\u00e0 chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ee9ng t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>

4. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb \u00f4 t\u00f4 s\u1eed d\u1ee5ng v\u00e0o kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4) c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 \u0111\u1ebfn 1,6 t\u1ef7 \u0111\u1ed3ng.<\/p>

5. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn, h\u1ea1ch to\u00e1n t\u1eadp trung c\u00f3 s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng qua c\u00e1c kh\u00e2u \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o t\u1ea1i c\u00e1c kh\u00e2u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/p>

<\/a>M\u1ee5c 2. \u0110I\u1ec0U KI\u1ec6N KH\u1ea4U TR\u1eea THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG \u0110\u1ea6U V\u00c0O<\/b><\/p>

<\/a>\u0110i\u1ec1u 25. H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf<\/b><\/p>

C\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0(bao g\u1ed3m c\u1ea3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1ef7 l\u1ec7\u00a0%<\/i>\u00a0nh\u00e2n v\u1edbi doanh thu thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i).<\/p>

<\/a>\u0110i\u1ec1u 26. Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/b><\/p>

C\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Trong \u0111\u00f3:<\/p>

1. Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t l\u00e0 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a052\/2024\/N\u0110-CP<\/a>\u00a0ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, tr\u1eeb c\u00e1c ch\u1ee9ng t\u1eeb b\u00ean mua n\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n.<\/p>

<\/a>2. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0<\/a>bao g\u1ed3m:<\/p>

a) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, vay m\u01b0\u1ee3n h\u00e0ng m\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 x\u00e1c nh\u1eadn gi\u1eefa hai b\u00ean v\u1ec1 vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, vay m\u01b0\u1ee3n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 qua b\u00ean th\u1ee9 ba ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 c\u1ee7a ba b\u00ean l\u00e0m c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 nh\u01b0 vay, m\u01b0\u1ee3n ti\u1ec1n; c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 qua b\u00ean th\u1ee9 ba m\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng vay, m\u01b0\u1ee3n ti\u1ec1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean cho vay, cho m\u01b0\u1ee3n sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean \u0111i vay, \u0111i m\u01b0\u1ee3n \u0111\u1ed1i v\u1edbi kho\u1ea3n vay, m\u01b0\u1ee3n b\u1eb1ng ti\u1ec1n bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi kho\u1ea3n ti\u1ec1n m\u00e0 b\u00ean b\u00e1n h\u1ed7 tr\u1ee3 cho b\u00ean mua, ho\u1eb7c nh\u1edd b\u00ean mua chi h\u1ed9.<\/p>

c) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n \u1ee7y quy\u1ec1n qua b\u00ean th\u1ee9 ba thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n y\u00eau c\u1ea7u b\u00ean mua thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho b\u00ean th\u1ee9 ba do b\u00ean b\u00e1n ch\u1ec9 \u0111\u1ecbnh) th\u00ec vi\u1ec7c thanh to\u00e1n theo \u1ee7y quy\u1ec1n ho\u1eb7c thanh to\u00e1n cho b\u00ean th\u1ee9 ba theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n v\u00e0 b\u00ean th\u1ee9 ba l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c th\u1ec3 nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

d) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu m\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc \u0111\u00f3.<\/p>

\u0111) Tr\u01b0\u1eddng h\u1ee3p sau khi th\u1ef1c hi\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n n\u00eau t\u1ea1i \u0111i\u1ec3m a, b, c v\u00e0 d kho\u1ea3n n\u00e0y m\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>

e) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 ba m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu ti\u1ec1n, t\u00e0i s\u1ea3n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang n\u1eafm gi\u1eef (theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 ba m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/p>

<\/a>g) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.\u00a0<\/a>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng.<\/p>

h) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec kh\u00f4ng c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o.<\/p>

i) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf kinh doanh thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a c\u01a1 s\u1edf kinh doanh, sau \u0111\u00f3 c\u01a1 s\u1edf kinh doanh thanh to\u00e1n l\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/p>

3. Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng m\u1ed9t ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>

<\/a>\u0110i\u1ec1u 27. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/b><\/p>

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 25, \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0c\u00f2n ph\u1ea3i c\u00f3: h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u1ec1 vi\u1ec7c b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n ph\u1ea3i c\u00f3 t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan); phi\u1ebfu \u0111\u00f3ng g\u00f3i, v\u1eadn \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3). Trong \u0111\u00f3:<\/p>

1. \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng h\u00f3a, gia c\u00f4ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho b\u00ean n\u01b0\u1edbc ngo\u00e0i (b\u00ean nh\u1eadp kh\u1ea9u): tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u l\u00e0 h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u v\u00e0 bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u (tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng) ho\u1eb7c bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 gi\u1eefa b\u00ean \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u v\u00e0 b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u c\u00f3 ghi r\u00f5: s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i s\u1ea3n ph\u1ea9m, gi\u00e1 tr\u1ecb h\u00e0ng \u1ee7y th\u00e1c \u0111\u00e3 xu\u1ea5t kh\u1ea9u; s\u1ed1, ng\u00e0y h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u k\u00fd v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i; s\u1ed1, ng\u00e0y, s\u1ed1 ti\u1ec1n ghi tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u; s\u1ed1, ng\u00e0y, s\u1ed1 ti\u1ec1n ghi tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u thanh to\u00e1n cho b\u00ean \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u; s\u1ed1, ng\u00e0y t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u.<\/p>

2. \u0110\u1ed1i v\u1edbi t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u: t\u1edd khai \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/p>

3. \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean nh\u1eadp kh\u1ea9u (ho\u1eb7c ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 b\u00ean nh\u1eadp kh\u1ea9u) sang t\u00e0i kho\u1ea3n mang t\u00ean c\u01a1 s\u1edf kinh doanh (b\u00ean xu\u1ea5t kh\u1ea9u) m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng. Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n l\u00e0 gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n tr\u1ea3 ch\u1eadm, ph\u1ea3i c\u00f3 th\u1ecfa thu\u1eadn ghi trong h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n b\u00ean xu\u1ea5t kh\u1ea9u ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u th\u00ec ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c v\u00e0 b\u00ean nh\u1eadn \u1ee7y th\u00e1c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u cho b\u00ean \u1ee7y th\u00e1c. Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n tr\u1ef1c ti\u1ebfp cho b\u00ean \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u th\u00ec b\u00ean \u1ee7y th\u00e1c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 vi\u1ec7c thanh to\u00e1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p b\u00ean xu\u1ea5t kh\u1ea9u b\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a b\u00ean nh\u1eadp kh\u1ea9u cho b\u00ean th\u1ee9 ba (b\u00ean mua c\u00e1c kho\u1ea3n ph\u1ea3i thu) \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1eeb b\u00ean th\u1ee9 ba (b\u00ean mua c\u00e1c kho\u1ea3n ph\u1ea3i thu), vi\u1ec7c thanh to\u00e1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u v\u00e0 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1edbi b\u00ean th\u1ee9 ba \u1edf n\u01b0\u1edbc ngo\u00e0i; b\u00ean xu\u1ea5t kh\u1ea9u ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n cam k\u1ebft, gi\u1ea3i tr\u00ecnh v\u1ec1 l\u00fd do s\u1ed1 ti\u1ec1n thanh to\u00e1n kh\u00e1c s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu. Tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t nh\u01b0 sau:<\/p>

a) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c thanh to\u00e1n c\u1ea5n tr\u1eeb v\u00e0o kho\u1ea3n ti\u1ec1n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i, c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 nh\u01b0 sau: h\u1ee3p \u0111\u1ed3ng vay n\u1ee3 (\u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n vay t\u00e0i ch\u00ednh c\u00f3 th\u1eddi h\u1ea1n d\u01b0\u1edbi 01 n\u0103m); ho\u1eb7c gi\u1ea5y x\u00e1c nh\u1eadn \u0111\u0103ng k\u00fd kho\u1ea3n vay c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n vay tr\u00ean 01 n\u0103m); ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t chuy\u1ec3n ti\u1ec1n c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam. Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u1ea5n tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 vay n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u; b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u1ec1 c\u1ea5n tr\u1eeb kho\u1ea3n n\u1ee3 vay; tr\u01b0\u1eddng h\u1ee3p sau khi c\u1ea5n tr\u1eeb gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0o kho\u1ea3n n\u1ee3 vay c\u1ee7a n\u01b0\u1edbc ngo\u00e0i c\u00f3 ch\u00eanh l\u1ec7ch, th\u00ec s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u s\u1eed d\u1ee5ng ti\u1ec1n thanh to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 g\u00f3p v\u1ed1n v\u1edbi b\u00ean nh\u1eadp kh\u1ea9u \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 nh\u01b0 sau: h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n; vi\u1ec7c s\u1eed d\u1ee5ng ti\u1ec1n thanh to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 g\u00f3p v\u1ed1n v\u00e0o b\u00ean nh\u1eadp kh\u1ea9u \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u; tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n g\u00f3p v\u1ed1n nh\u1ecf h\u01a1n doanh thu h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u th\u00ec s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>

c) Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n cho b\u00ean th\u1ee9 ba l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n thanh to\u00e1n th\u00ec vi\u1ec7c thanh to\u00e1n theo \u1ee7y quy\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)).<\/p>

d) Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i y\u00eau c\u1ea7u b\u00ean th\u1ee9 ba l\u00e0 t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng th\u1ef1c hi\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t s\u1ed1 ti\u1ec1n b\u00ean n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i thanh to\u00e1n cho c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u v\u00e0 vi\u1ec7c y\u00eau c\u1ea7u thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 n\u00eau tr\u00ean c\u00f3 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)) v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e0 gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 ba, \u0111\u1ed3ng th\u1eddi b\u00ean xu\u1ea5t kh\u1ea9u ph\u1ea3i c\u00f3 b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean th\u1ee9 ba.<\/p>

\u0111) Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i (b\u00ean nh\u1eadp kh\u1ea9u) \u1ee7y quy\u1ec1n cho b\u00ean th\u1ee9 ba l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n thanh to\u00e1n; b\u00ean th\u1ee9 ba y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam (b\u00ean th\u1ee9 t\u01b0) thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 v\u1edbi b\u00ean th\u1ee9 ba b\u1eb1ng vi\u1ec7c th\u1ef1c hi\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t s\u1ed1 ti\u1ec1n b\u00ean nh\u1eadp kh\u1ea9u ph\u1ea3i thanh to\u00e1n cho b\u00ean xu\u1ea5t kh\u1ea9u th\u00ec b\u00ean xu\u1ea5t kh\u1ea9u ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 nh\u01b0 sau: h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)) quy \u0111\u1ecbnh vi\u1ec7c \u1ee7y quy\u1ec1n thanh to\u00e1n, b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 gi\u1eefa c\u00e1c b\u00ean; ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e0 gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng v\u1ec1 s\u1ed1 ti\u1ec1n b\u00ean xu\u1ea5t kh\u1ea9u nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 t\u01b0; b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan (gi\u1eefa b\u00ean xu\u1ea5t kh\u1ea9u v\u1edbi b\u00ean nh\u1eadp kh\u1ea9u, gi\u1eefa b\u00ean th\u1ee9 ba \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1edbi b\u00ean th\u1ee9 t\u01b0 l\u00e0 t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam).<\/p>

e) Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n cho V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean xu\u1ea5t kh\u1ea9u v\u00e0 vi\u1ec7c \u1ee7y quy\u1ec1n thanh to\u00e1n n\u00eau tr\u00ean c\u00f3 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)).<\/p>

g) Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n) th\u1ef1c hi\u1ec7n thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi v\u00e3ng lai c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam th\u00ec vi\u1ec7c thanh to\u00e1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)). Ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e0 gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n v\u00e3ng lai c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/p>

h) Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u1ef1c hi\u1ec7n thanh to\u00e1n th\u00f4ng qua t\u00e0i kho\u1ea3n v\u00e3ng lai c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u1edf Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)) th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua b\u00ean n\u01b0\u1edbc ngo\u00e0i l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n nh\u1eadp c\u1ea3nh qua c\u00e1c c\u1eeda kh\u1ea9u qu\u1ed1c t\u1ebf c\u1ee7a Vi\u1ec7t Nam b\u1eb1ng h\u1ed9 chi\u1ebfu mang theo ngo\u1ea1i t\u1ec7 ti\u1ec1n m\u1eb7t, \u0111\u1ed3ng Vi\u1ec7t Nam ti\u1ec1n m\u1eb7t \u0111\u1ec3 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n v\u00e3ng lai c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u1edf Vi\u1ec7t Nam ph\u1ea3i khai b\u00e1o h\u1ea3i quan c\u1eeda kh\u1ea9u khi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/p>

i) Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t nh\u01b0ng s\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n nh\u01b0 \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng th\u00ec: n\u1ebfu s\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u00f3 tr\u1ecb gi\u00e1 nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n nh\u01b0 \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do nh\u01b0: ph\u00ed chuy\u1ec3n ti\u1ec1n c\u1ee7a ng\u00e2n h\u00e0ng, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 do h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng ho\u1eb7c thi\u1ebfu h\u1ee5t (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn gi\u1ea3m gi\u00e1 gi\u1eefa b\u00ean nh\u1eadp kh\u1ea9u v\u00e0 b\u00ean xu\u1ea5t kh\u1ea9u); n\u1ebfu s\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u00f3 tr\u1ecb gi\u00e1 l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n nh\u01b0 \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do nh\u01b0: thanh to\u00e1n m\u1ed9t l\u1ea7n cho nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng, \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n h\u00e0ng; c\u01a1 s\u1edf kinh doanh ph\u1ea3i cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c l\u00fd do gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/p>

k) Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t nh\u01b0ng ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00f4ng \u0111\u00fang t\u00ean ng\u00e2n h\u00e0ng ph\u1ea3i thanh to\u00e1n \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng, n\u1ebfu n\u1ed9i dung ch\u1ee9ng t\u1eeb th\u1ec3 hi\u1ec7n r\u00f5 t\u00ean ng\u01b0\u1eddi thanh to\u00e1n, t\u00ean ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, s\u1ed1 h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, gi\u00e1 tr\u1ecb thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft th\u00ec \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7.<\/p>

l) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho b\u00ean n\u01b0\u1edbc ngo\u00e0i (b\u00ean th\u1ee9 hai), \u0111\u1ed3ng th\u1eddi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i kh\u00e1c ho\u1eb7c mua h\u00e0ng v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam (b\u00ean th\u1ee9 ba); n\u1ebfu c\u01a1 s\u1edf kinh doanh c\u00f3 th\u1ecfa thu\u1eadn v\u1edbi b\u00ean th\u1ee9 hai v\u00e0 b\u00ean th\u1ee9 ba v\u1ec1 vi\u1ec7c b\u00ean th\u1ee9 hai th\u1ef1c hi\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho b\u00ean th\u1ee9 ba s\u1ed1 ti\u1ec1n m\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f2n ph\u1ea3i thanh to\u00e1n cho b\u00ean th\u1ee9 ba th\u00ec vi\u1ec7c b\u00f9 tr\u1eeb thanh to\u00e1n gi\u1eefa c\u00e1c b\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, h\u1ee3p \u0111\u1ed3ng nh\u1eadp kh\u1ea9u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)) v\u00e0 c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan (gi\u1eefa c\u01a1 s\u1edf kinh doanh v\u1edbi b\u00ean th\u1ee9 hai, gi\u1eefa c\u01a1 s\u1edf kinh doanh v\u1edbi b\u00ean th\u1ee9 ba).<\/p>

m) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng v\u00ec l\u00fd do kh\u00e1ch quan b\u00ean n\u01b0\u1edbc ngo\u00e0i t\u1eeb ch\u1ed1i kh\u00f4ng nh\u1eadn h\u00e0ng v\u00e0 c\u01a1 s\u1edf kinh doanh t\u00ecm \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng m\u1edbi c\u00f9ng qu\u1ed1c gia v\u1edbi kh\u00e1ch h\u00e0ng k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ban \u0111\u1ea7u \u0111\u1ec3 b\u00e1n l\u00f4 h\u00e0ng tr\u00ean th\u00ec ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb g\u1ed3m to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u k\u00fd k\u1ebft v\u1edbi kh\u00e1ch h\u00e0ng ban \u0111\u1ea7u (h\u1ee3p \u0111\u1ed3ng, t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, h\u00f3a \u0111\u01a1n), c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh c\u1ee7a c\u01a1 s\u1edf kinh doanh l\u00fd do c\u00f3 s\u1ef1 sai kh\u00e1c t\u00ean kh\u00e1ch h\u00e0ng mua (trong \u0111\u00f3 c\u01a1 s\u1edf kinh doanh cam k\u1ebft t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin, \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 gian l\u1eadn), to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u k\u00fd k\u1ebft v\u1edbi kh\u00e1ch h\u00e0ng m\u1edbi (h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c (n\u1ebfu c\u00f3)).<\/p>

n) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u lao \u0111\u1ed9ng m\u00e0 c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u lao \u0111\u1ed9ng thu ti\u1ec1n tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thu ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>

o) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 tr\u1ea3 n\u1ee3 n\u01b0\u1edbc ngo\u00e0i cho Ch\u00ednh ph\u1ee7 th\u00ec ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u00e2n h\u00e0ng v\u1ec1 l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00ean n\u01b0\u1edbc ngo\u00e0i ch\u1ea5p nh\u1eadn tr\u1eeb n\u1ee3 ho\u1eb7c x\u00e1c nh\u1eadn b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi cho b\u00ean n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 tr\u1eeb n\u1ee3; ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

p) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u thanh to\u00e1n b\u1eb1ng h\u00e0ng l\u00e0 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u), d\u1ecbch v\u1ee5 cho b\u00ean n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng vi\u1ec7c thanh to\u00e1n gi\u1eefa c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u v\u00e0 b\u00ean n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng h\u00ecnh th\u1ee9c b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, ti\u1ec1n c\u00f4ng gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u thanh to\u00e1n b\u1eb1ng h\u00e0ng th\u00ec: ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u b\u1eb1ng h\u00e0ng ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u; h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i; c\u00f3 t\u1edd khai h\u1ea3i quan v\u1ec1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thanh to\u00e1n b\u00f9 tr\u1eeb v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u1ec1 vi\u1ec7c s\u1ed1 ti\u1ec1n thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, d\u1ecbch v\u1ee5 mua c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i; tr\u01b0\u1eddng h\u1ee3p sau khi thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u c\u00f3 ch\u00eanh l\u1ec7ch, s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>

q) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a sang c\u00e1c n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i bi\u00ean gi\u1edbi v\u1edbi c\u00e1c n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/p>

r) Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n, c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t trong s\u1ed1 c\u00e1c gi\u1ea5y t\u1edd sau \u0111\u1ec3 thay th\u1ebf cho ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb Vi\u1ec7t Nam \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan t\u1ea1i n\u01b0\u1edbc nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a (01 b\u1ea3n sao); ho\u1eb7c \u0111\u01a1n kh\u1edfi ki\u1ec7n \u0111\u1ebfn t\u00f2a \u00e1n ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i n\u01b0\u1edbc n\u01a1i c\u01b0 tr\u00fa k\u00e8m gi\u1ea5y th\u00f4ng b\u00e1o ho\u1eb7c k\u00e8m gi\u1ea5y t\u1edd c\u00f3 t\u00ednh ch\u1ea5t x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan n\u00e0y v\u1ec1 vi\u1ec7c th\u1ee5 l\u00fd \u0111\u01a1n kh\u1edfi ki\u1ec7n (01 b\u1ea3n sao); ho\u1eb7c ph\u00e1n quy\u1ebft th\u1eafng ki\u1ec7n c\u1ee7a t\u00f2a \u00e1n n\u01b0\u1edbc ngo\u00e0i cho c\u01a1 s\u1edf kinh doanh (01 b\u1ea3n sao); ho\u1eb7c gi\u1ea5y t\u1edd c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc ngo\u00e0i x\u00e1c nh\u1eadn (ho\u1eb7c th\u00f4ng b\u00e1o) b\u00ean n\u01b0\u1edbc ngo\u00e0i ph\u00e1 s\u1ea3n ho\u1eb7c m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n (01 b\u1ea3n sao).<\/p>

s) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i ti\u00eau h\u1ee7y, c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y (ho\u1eb7c gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn vi\u1ec7c ti\u00eau h\u1ee7y) h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u01a1 quan th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y (01 b\u1ea3n sao), k\u00e8m ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi chi ph\u00ed ti\u00eau h\u1ee7y thu\u1ed9c tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 c\u1ee7a c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ho\u1eb7c k\u00e8m gi\u1ea5y t\u1edd ch\u1ee9ng minh chi ph\u00ed ti\u00eau h\u1ee7y thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean nh\u1eadp kh\u1ea9u ho\u1eb7c b\u00ean th\u1ee9 ba (01 b\u1ea3n sao) \u0111\u1ec3 thay th\u1ebf cho ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u1ee9ng ra l\u00e0m th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y t\u1ea1i n\u01b0\u1edbc ngo\u00e0i th\u00ec bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y (ho\u1eb7c gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn vi\u1ec7c ti\u00eau h\u1ee7y) ghi t\u00ean b\u00ean nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a.<\/p>

t) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u b\u1ecb t\u1ed5n th\u1ea5t, c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t trong s\u1ed1 c\u00e1c gi\u1ea5y t\u1edd sau \u0111\u1ec3 thay th\u1ebf cho ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: gi\u1ea5y x\u00e1c nh\u1eadn vi\u1ec7c t\u1ed5n th\u1ea5t ngo\u00e0i bi\u00ean gi\u1edbi Vi\u1ec7t Nam c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n li\u00ean quan (01 b\u1ea3n sao); ho\u1eb7c bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t h\u00e0ng h\u00f3a trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n ngo\u00e0i bi\u00ean gi\u1edbi Vi\u1ec7t Nam n\u00eau r\u00f5 nguy\u00ean nh\u00e2n t\u1ed5n th\u1ea5t (01 b\u1ea3n sao). N\u1ebfu c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n b\u1ed3i th\u01b0\u1eddng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u b\u1ecb t\u1ed5n th\u1ea5t ngo\u00e0i bi\u00ean gi\u1edbi Vi\u1ec7t Nam th\u00ec ph\u1ea3i g\u1eedi k\u00e8m ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1ec1 s\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c (01 b\u1ea3n sao).<\/p>

u) B\u1ea3n sao c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a. Tr\u01b0\u1eddng h\u1ee3p ng\u00f4n ng\u1eef s\u1eed d\u1ee5ng trong c\u00e1c ch\u1ee9ng t\u1eeb, gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn c\u1ee7a b\u00ean th\u1ee9 ba thay th\u1ebf cho ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ebfng Anh ho\u1eb7c kh\u00f4ng c\u00f3 ti\u1ebfng Anh th\u00ec ph\u1ea3i c\u00f3 01 b\u1ea3n d\u1ecbch c\u00f4ng ch\u1ee9ng g\u1eedi k\u00e8m. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean quan ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i c\u00f3 b\u1ea3n in b\u1eb1ng gi\u1ea5y. C\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a t\u1ef1 ch\u1ecbu ho\u00e0n to\u00e0n tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd thay th\u1ebf cho ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/p>

4. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5: h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>

<\/a>\u0110i\u1ec1u 28. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9<\/b><\/p>

\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 kh\u00e1c ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 25, \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c \u0111\u00e3 xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam. Trong \u0111\u00f3:<\/p>

1. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf n\u01b0\u1edbc ngo\u00e0i: c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c \u0111\u00e3 xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi nh\u00e0 qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf n\u01b0\u1edbc ngo\u00e0i (vi\u1ec7c giao d\u1ecbch b\u00e1n h\u00e0ng gi\u1eefa c\u01a1 s\u1edf kinh doanh v\u00e0 ng\u01b0\u1eddi mua \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao k\u1ebft h\u1ee3p \u0111\u1ed3ng s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i, ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed); h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a; ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c trung gian l\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed thu h\u1ed9 ti\u1ec1n t\u1eeb ng\u01b0\u1eddi mua \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec vi\u1ec7c thanh to\u00e1n \u1ee7y quy\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed); t\u1edd khai \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan khi g\u1eedi h\u00e0ng ra n\u01b0\u1edbc ngo\u00e0i; t\u00e0i li\u1ec7u ch\u1ee9ng minh giao h\u00e0ng cho ng\u01b0\u1eddi mua \u1edf n\u01b0\u1edbc ngo\u00e0i; phi\u1ebfu \u0111\u00f3ng g\u00f3i, v\u1eadn \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3).<\/p>

2. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00e3 g\u1eedi t\u1ea1i kho ngo\u1ea1i quan \u1edf n\u01b0\u1edbc ngo\u00e0i: c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c \u0111\u00e3 xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a; h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u; h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a; ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; t\u1edd khai \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan khi g\u1eedi h\u00e0ng ra n\u01b0\u1edbc ngo\u00e0i; t\u00e0i li\u1ec7u ch\u1ee9ng minh giao h\u00e0ng cho ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u \u1edf n\u01b0\u1edbc ngo\u00e0i (t\u1edd khai \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan khi xu\u1ea5t h\u00e0ng \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua c\u1ee7a qu\u1ed1c gia g\u1eedi h\u00e0ng ho\u1eb7c t\u00e0i li\u1ec7u ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i kho ngo\u1ea1i quan); phi\u1ebfu \u0111\u00f3ng g\u00f3i, v\u1eadn \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3).<\/p>

3. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a t\u1ea1i h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m \u1edf n\u01b0\u1edbc ngo\u00e0i: c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c \u0111\u00e3 xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, n\u1ebfu thu v\u00e0 chuy\u1ec3n v\u1ec1 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n m\u1eb7t ngo\u1ea1i t\u1ec7 t\u1ea1i n\u01b0\u1edbc t\u1ed5 ch\u1ee9c h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m th\u01b0\u01a1ng m\u1ea1i, c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb k\u00ea khai v\u1edbi c\u01a1 quan h\u1ea3i quan v\u1ec1 ti\u1ec1n ngo\u1ea1i t\u1ec7 thu \u0111\u01b0\u1ee3c do b\u00e1n h\u00e0ng h\u00f3a chuy\u1ec3n v\u1ec1 n\u01b0\u1edbc v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam.<\/p>

4. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i khu v\u1ef1c c\u00e1ch ly cho c\u00e1 nh\u00e2n (ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi Vi\u1ec7t Nam) \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh; h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf: c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i khu v\u1ef1c c\u00e1ch ly, c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf; c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n cho kh\u00e1ch xu\u1ea5t c\u1ea3nh t\u1ea1i khu v\u1ef1c c\u00e1ch ly, c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf theo m\u1eabu t\u1ea1i\u00a0<\/a>Ph\u1ee5 l\u1ee5c III\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

5. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m n\u1ed9i dung th\u00f4ng tin s\u1ed1 cung c\u1ea5p cho b\u00ean n\u01b0\u1edbc ngo\u00e0i: c\u01a1 s\u1edf kinh doanh cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>

6. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng chuy\u1ec3n ti\u1ebfp \u0111\u1ec3 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a gia c\u00f4ng chuy\u1ec3n ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd ngo\u1ea1i th\u01b0\u01a1ng: h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3) k\u00fd v\u1edbi n\u01b0\u1edbc ngo\u00e0i, trong \u0111\u00f3 ghi r\u00f5 c\u01a1 s\u1edf nh\u1eadn h\u00e0ng t\u1ea1i Vi\u1ec7t Nam; h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ghi r\u00f5 gi\u00e1 gia c\u00f4ng v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng gia c\u00f4ng tr\u1ea3 n\u01b0\u1edbc ngo\u00e0i (theo gi\u00e1 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi n\u01b0\u1edbc ngo\u00e0i) v\u00e0 t\u00ean c\u01a1 s\u1edf nh\u1eadn h\u00e0ng theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i; phi\u1ebfu chuy\u1ec3n giao s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp (g\u1ecdi t\u1eaft l\u00e0 Phi\u1ebfu chuy\u1ec3n ti\u1ebfp) c\u00f3 \u0111\u1ee7 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean giao, b\u00ean nh\u1eadn s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp; h\u00e0ng h\u00f3a gia c\u00f4ng cho n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; t\u1edd khai h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/p>

<\/a>7. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan: c\u00f3 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan; c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

8. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i, ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y, c\u01a1 s\u1edf kinh doanh ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau: t\u1edd khai h\u1ea3i quan; h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 xu\u1ea5t kh\u1ea9u ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i do Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00ea duy\u1ec7t; h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u (tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u).<\/p>

9. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan h\u1ea3i quan nh\u01b0ng kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 kh\u00e1c v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c n\u00e0y th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o, kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra. Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a gia c\u00f4ng chuy\u1ec3n ti\u1ebfp, n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh c\u00f3 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o, kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra.<\/p>

<\/a>M\u1ee5c 3. HO\u00c0N THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>

<\/a>\u0110i\u1ec1u 29. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u<\/b><\/p>

1. C\u01a1 s\u1edf kinh doanh trong th\u00e1ng, qu\u00fd c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c. Trong \u0111\u00f3:<\/p>

a) \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u; \u0111\u1ed1i v\u1edbi gia c\u00f4ng chuy\u1ec3n ti\u1ebfp l\u00e0 c\u01a1 s\u1edf kinh doanh k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>

b) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c l\u00e0 h\u00e0ng h\u00f3a do c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam sau \u0111\u00f3 tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u ho\u1eb7c \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, kh\u00f4ng bao g\u1ed3m h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/p>

<\/a>2. C\u01a1 s\u1edf kinh doanh trong th\u00e1ng, qu\u00fd v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c thi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u tr\u00ean t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf. K\u1ef3 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft li\u00ean t\u1ee5c ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ebfn k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (bao g\u1ed3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c v\u00e0 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean) n\u1ebfu sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10% doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n do v\u01b0\u1ee3t qu\u00e1 10% doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf tr\u01b0\u1edbc \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u k\u1ef3 ho\u00e0n thu\u1ebf ti\u1ebfp theo. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/p>

<\/a>\u0110i\u1ec1u 30. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0<\/b><\/p>

1. C\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 (bao g\u1ed3m c\u1ea3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c chia th\u00e0nh nhi\u1ec1u giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ho\u1eb7c nhi\u1ec1u h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p) \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ho\u1eb7c d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (n\u1ebfu c\u00f3). Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh (bao g\u1ed3m c\u1ea3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 chia th\u00e0nh nhi\u1ec1u giai \u0111o\u1ea1n, h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0 c\u00f3 giai \u0111o\u1ea1n, h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh) nh\u01b0ng c\u01a1 s\u1edf kinh doanh ch\u01b0a th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 (h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0, giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh) th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh trong th\u1eddi h\u1ea1n 01 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c ng\u00e0y giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh. Ng\u00e0y d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c ng\u00e0y giai \u0111o\u1ea1n, h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh l\u00e0 ng\u00e0y ph\u00e1t sinh doanh thu c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c ng\u00e0y ph\u00e1t sinh doanh thu c\u1ee7a giai \u0111o\u1ea1n, h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0. Doanh thu quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y kh\u00f4ng bao g\u1ed3m doanh thu ph\u00e1t sinh trong giai \u0111o\u1ea1n ch\u1ea1y th\u1eed, doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, thanh l\u00fd nguy\u00ean v\u1eadt li\u1ec7u c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh l\u00e0 ch\u1ee7 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u1edbi ho\u1eb7c giao cho Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n, qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u1edbi th\u00e0nh l\u1eadp, Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. T\u1ed5 ch\u1ee9c kinh t\u1ebf m\u1edbi th\u00e0nh l\u1eadp, Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh ph\u1ea3i b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang th\u1ef1c hi\u1ec7n c\u1ee7a c\u01a1 s\u1edf kinh doanh, t\u1ed5 ch\u1ee9c kinh t\u1ebf, chi nh\u00e1nh c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf (n\u1ebfu c\u00f3). Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y. Khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh, tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u1edbi th\u00e0nh l\u1eadp, Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh kh\u00f4ng ti\u1ebfp t\u1ee5c qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 do ch\u1ee7 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c giao cho c\u01a1 s\u1edf kinh doanh kh\u00e1c qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u1edbi th\u00e0nh l\u1eadp, Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh ph\u1ea3i b\u00e0n giao s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00e0n giao cho ch\u1ee7 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ec3 ti\u1ebfp t\u1ee5c k\u00ea khai, kh\u1ea5u tr\u1eeb cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo ng\u00e0y d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c ng\u00e0y giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh.<\/p>

Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng ph\u1ea3i ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ch\u01b0a ph\u00e1t sinh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u00ednh theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf; \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf.<\/p>

2. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/p>

a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c: gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn.<\/p>

b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh ch\u01b0a ph\u1ea3i \u0111\u1ec1 ngh\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c: gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn.<\/p>

c) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00f4ng ph\u1ea3i c\u00f3 gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c: gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn.<\/p>

3. C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 sang k\u1ef3 ti\u1ebfp theo \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>

a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh kh\u00f4ng g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/p>

b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>

c) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng b\u1ea3o \u0111\u1ea3m duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u01a1 s\u1edf kinh doanh b\u1ecb thu h\u1ed3i m\u1ed9t trong c\u00e1c gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n: gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn; ho\u1eb7c trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 th\u00ec th\u1eddi \u0111i\u1ec3m kh\u00f4ng ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 s\u1edf kinh doanh b\u1ecb thu h\u1ed3i m\u1ed9t trong c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd n\u00eau tr\u00ean ho\u1eb7c t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, ph\u00e1t hi\u1ec7n c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/p>

d) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n (kh\u00f4ng bao g\u1ed3m d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y) v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 14 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u 31. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5%<\/b><\/p>

C\u01a1 s\u1edf kinh doanh ch\u1ec9 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean sau 12 th\u00e1ng li\u00ean t\u1ee5c ho\u1eb7c 04 qu\u00fd li\u00ean t\u1ee5c th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5%, \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% v\u00e0 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c (bao g\u1ed3m h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i) n\u1ebfu kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% tr\u00ean t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf. K\u1ef3 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft li\u00ean t\u1ee5c ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ebfn k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% (bao g\u1ed3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c v\u00e0 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean) n\u1ebfu sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf (n\u1ebfu c\u00f3) c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5%. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5%.<\/p>

<\/a>\u0110i\u1ec1u 32. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh khi gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n<\/b><\/p>

C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh gi\u1ea3i th\u1ec3 v\u00e0 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y). C\u01a1 s\u1edf kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf gi\u1ea3i th\u1ec3, t\u1ed5 h\u1ee3p t\u00e1c n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u00ec doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a t\u1ed5 h\u1ee3p t\u00e1c, chi nh\u00e1nh \u0111\u1ec3 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>

<\/a>\u0110i\u1ec1u 33. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua t\u1ea1i Vi\u1ec7t Nam mang theo khi xu\u1ea5t c\u1ea3nh<\/b><\/p>

Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i (tr\u1eeb th\u00e0nh vi\u00ean c\u1ee7a T\u1ed5 bay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00e0ng kh\u00f4ng, th\u00e0nh vi\u00ean c\u1ee7a \u0110o\u00e0n th\u1ee7y th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00e0ng h\u1ea3i) mang h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb \u0111i l\u1ea1i qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua t\u1ea1i Vi\u1ec7t Nam mang theo khi xu\u1ea5t c\u1ea3nh. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, ph\u01b0\u01a1ng th\u1ee9c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Ph\u1ee5 l\u1ee5c IV\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u 34. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o<\/b><\/p>

Vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>

1. Ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh (bao g\u1ed3m c\u1ea3 V\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a nh\u00e0 th\u1ea7u ch\u00ednh t\u1ea1i Vi\u1ec7t Nam), t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA (bao g\u1ed3m c\u1ea3 V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 ho\u1eb7c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n do nh\u00e0 t\u00e0i tr\u1ee3 ch\u1ec9 \u0111\u1ecbnh) \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n.<\/p>

2. T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o t\u1ea1i Vi\u1ec7t Nam th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3.<\/p>

<\/a>\u0110i\u1ec1u 35. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1ea1i Vi\u1ec7t Nam c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao<\/b><\/p>

\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i giao mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam \u0111\u1ebf s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 tr\u1ea3 ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n ghi gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

<\/a>\u0110i\u1ec1u 36. Ho\u00e0n thu\u1ebf theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf<\/b><\/p>

C\u01a1 s\u1edf kinh doanh c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/p>

<\/a>\u0110i\u1ec1u 37. \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><\/p>

C\u01a1 s\u1edf kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>

1. C\u01a1 s\u1edf kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c\u00a0<\/a>\u0110i\u1ec1u 29, \u0110i\u1ec1u 30,\u00a0<\/a>\u0110i\u1ec1u 31, \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0ph\u1ea3i l\u00e0 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, l\u1eadp v\u00e0 l\u01b0u gi\u1eef s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n; c\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/p>

2. \u0110\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 2 Ch\u01b0\u01a1ng III v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 15 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>3. Ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t cho c\u01a1 s\u1edf kinh doanh \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>

a) T\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 s\u1edf kinh doanh n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/p>

b) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 s\u1edf kinh doanh n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 x\u1eed l\u00fd c\u1ee7a h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh.<\/p>

c) Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi b\u00e1n ch\u01b0a n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf) ho\u1eb7c c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf th\u00ec c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf ng\u01b0\u1eddi b\u00e1n ch\u01b0a n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

4. T\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 s\u1edf kinh doanh n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u01a1 s\u1edf kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c n\u00e0y v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn. C\u01a1 quan thu\u1ebf ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc ho\u1eb7c ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>Ch\u01b0\u01a1ng IV<\/b><\/p>

<\/a>\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/b><\/p>

<\/a>\u0110i\u1ec1u 38. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/p>

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025.<\/p>

<\/a>2. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf:<\/p>

a) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>.<\/p>

b) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a049\/2022\/N\u0110-CP<\/a>\u00a0ng\u00e0y 29 th\u00e1ng 7 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a012\/2015\/N\u0110-CP<\/a>, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0100\/2016\/N\u0110-CP<\/a>\u00a0v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0146\/2017\/N\u0110-CP<\/a>.<\/p>

c) Quy \u0111\u1ecbnh vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 11 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 134\/2016\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh\u00a0Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u<\/a>\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a018\/2021\/N\u0110-CP<\/a>\u00a0ng\u00e0y 11 th\u00e1ng 3 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0134\/2016\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh\u00a0Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u<\/a>),\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 4\u00a0v\u00e0\u00a0<\/a>M\u1eabu s\u1ed1 14, Ph\u1ee5 l\u1ee5c II\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a026\/2023\/N\u0110-CP<\/a>\u00a0ng\u00e0y 31 th\u00e1ng 5 n\u0103m 2023 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 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 b\u1eb1ng quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Ph\u1ee5 l\u1ee5c V\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>3. B\u00e3i b\u1ecf quy \u0111\u1ecbnh t\u1ea1i:<\/p>

a)\u00a0<\/a>\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf.<\/p>

b)\u00a0<\/a>\u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP\u00a0ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf.<\/p>

c)\u00a0<\/a>\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>,\u00a0Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a>\u00a0v\u00e0\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>.<\/p>

d)\u00a0<\/a>\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP\u00a0ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0100\/2016\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a012\/2015\/N\u0110-CP<\/a>\u00a0ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>

4. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh vi\u1ec7n d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf \u0111\u00f3.<\/p>

<\/a>\u0110i\u1ec1u 39. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/b><\/p>

1. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 m\u00e0 v\u1eabn \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

2. Quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% ph\u00e1t sinh k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>

<\/a>3. Quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0<\/a>\u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 7 n\u0103m 2025 ho\u1eb7c qu\u00fd 3 n\u0103m 2025.<\/p>

<\/a>\u0110i\u1ec1u 40. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/b><\/p>

<\/a>1. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/p>

<\/a>2. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>.<\/p>

3. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

\u00a0<\/p>


N\u01a1i nh\u1eadn:
<\/i><\/b>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
– C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7
– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung
– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
– Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
– \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
– C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
– VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T,
c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;
– L\u01b0u: VT, KTTH (2b).<\/p><\/td>

TM. CH\u00cdNH PH\u1ee6
KT. TH\u1ee6 T\u01af\u1edaNG
PH\u00d3 TH\u1ee6 T\u01af\u1edaNG




H\u1ed3 \u0110\u1ee9c Ph\u1edbc<\/b><\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

<\/a>PH\u1ee4 L\u1ee4C I<\/p>

<\/a>T\u00c0I NGUY\u00caN, KHO\u00c1NG S\u1ea2N KHAI TH\u00c1C CH\u01afA CH\u1ebe BI\u1ebeN TH\u00c0NH S\u1ea2N PH\u1ea8M KH\u00c1C
(K\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7)<\/p>

M\u00e3 h\u00e0ng<\/b><\/p><\/td>

M\u00f4 t\u1ea3 h\u00e0ng ho\u00e1<\/b><\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

Ch\u01b0\u01a1ng 25<\/b><\/p><\/td>

Mu\u1ed1i; l\u01b0u hu\u1ef3nh; \u0111\u1ea5t v\u00e0 \u0111\u00e1; th\u1ea1ch cao, v\u00f4i v\u00e0 xi m\u0103ng<\/b><\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

2502.00.00<\/b><\/p><\/td>

Pirit s\u1eaft ch\u01b0a nung.<\/b><\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

2503.00.00<\/b><\/p><\/td>

L\u01b0u hu\u1ef3nh c\u00e1c lo\u1ea1i, tr\u1eeb l\u01b0u hu\u1ef3nh th\u0103ng hoa, l\u01b0u hu\u1ef3nh k\u1ebft t\u1ee7a v\u00e0 l\u01b0u hu\u1ef3nh d\u1ea1ng keo.<\/b><\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

25.04<\/b><\/p><\/td>

Graphit t\u1ef1 nhi\u00ean.<\/b><\/p><\/td><\/tr>

2504.10.00<\/p><\/td>

– \u1ede d\u1ea1ng b\u1ed9t ho\u1eb7c d\u1ea1ng m\u1ea3nh<\/p><\/td><\/tr>

2504.90.00<\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

25.05<\/b><\/p><\/td>

C\u00e1c lo\u1ea1i c\u00e1t t\u1ef1 nhi\u00ean, \u0111\u00e3 ho\u1eb7c ch\u01b0a nhu\u1ed9m m\u00e0u, tr\u1eeb c\u00e1t ch\u1ee9a kim lo\u1ea1i thu\u1ed9c Ch\u01b0\u01a1ng 26.<\/b><\/p><\/td><\/tr>

2505.10.00<\/p><\/td>

– C\u00e1t oxit silic v\u00e0 c\u00e1t th\u1ea1ch anh:<\/p><\/td><\/tr>

2505.10.00.10<\/p><\/td>

– – B\u1ed9t oxit silic m\u1ecbn v\u00e0 si\u00eau m\u1ecbn c\u00f3 k\u00edch th\u01b0\u1edbc h\u1ea1t t\u1eeb 96\u00b5m (micr\u00f4 m\u00e9t) tr\u1edf xu\u1ed1ng, h\u00e0m l\u01b0\u1ee3ng SiO2 \u226597,7%, Fe2O3 \u2264 0,030%, \u0111\u1ed9 \u1ea9m \u22640,3%<\/p><\/td><\/tr>

2505.10.00.20<\/p><\/td>

– – B\u1ed9t oxit silic m\u1ecbn c\u00f3 k\u00edch th\u01b0\u1edbc h\u1ea1t t\u1eeb 500 \u00b5m (micromet) tr\u1edf xu\u1ed1ng, h\u00e0m l\u01b0\u1ee3ng SiO2 \u2265 99,3%; Fe2O3 \u2264 0,01%, \u0111\u1ed9 \u1ea9m \u2264 5%<\/p><\/td><\/tr>

2505.10.00.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2505.90.00<\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

25.06<\/b><\/p><\/td>

Th\u1ea1ch anh (tr\u1eeb c\u00e1t t\u1ef1 nhi\u00ean); quartzite, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u1ebdo th\u00f4 ho\u1eb7c m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c c\u1eaft, b\u1eb1ng c\u01b0a ho\u1eb7c c\u00e1ch kh\u00e1c, th\u00e0nh kh\u1ed1i ho\u1eb7c t\u1ea5m h\u00ecnh ch\u1eef nh\u1eadt (k\u1ec3 c\u1ea3 h\u00ecnh vu\u00f4ng).<\/b><\/p><\/td><\/tr>

2506.10.00<\/p><\/td>

– Th\u1ea1ch anh<\/p><\/td><\/tr>

2506.20.00<\/p><\/td>

– Quartzite<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

2507.00.00<\/b><\/p><\/td>

Cao lanh v\u00e0 \u0111\u1ea5t s\u00e9t cao lanh kh\u00e1c, \u0111\u00e3 ho\u1eb7c ch\u01b0a nung.<\/b><\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

25.08<\/b><\/p><\/td>

\u0110\u1ea5t s\u00e9t kh\u00e1c (kh\u00f4ng k\u1ec3 \u0111\u1ea5t s\u00e9t tr\u01b0\u01a1ng n\u1edf thu\u1ed9c nh\u00f3m 68.06), andalusite, kyanite v\u00e0 sillimanite, \u0111\u00e3 ho\u1eb7c ch\u01b0a nung; mullite; \u0111\u1ea5t ch\u1ecbu l\u1eeda (chamotte) ho\u1eb7c \u0111\u1ea5t dinas.<\/b><\/p><\/td><\/tr>

2508.10.00<\/p><\/td>

– Bentonite<\/p><\/td><\/tr>

2508.30.00<\/p><\/td>

– \u0110\u1ea5t s\u00e9t ch\u1ecbu l\u1eeda<\/p><\/td><\/tr>

2508.40<\/p><\/td>

– \u0110\u1ea5t s\u00e9t kh\u00e1c:<\/p><\/td><\/tr>

2508.40.10<\/p><\/td>

– – \u0110\u1ea5t h\u1ed3 (\u0111\u1ea5t t\u1ea9y m\u00e0u)<\/p><\/td><\/tr>

2508.40.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2508.50.00<\/p><\/td>

– Andalusite, kyanite v\u00e0 sillimanite<\/p><\/td><\/tr>

2508.60.00<\/p><\/td>

– Mullite<\/p><\/td><\/tr>

2508.70.00<\/p><\/td>

– \u0110\u1ea5t ch\u1ecbu l\u1eeda ho\u1eb7c \u0111\u1ea5t dinas<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

2509.00.00<\/b><\/p><\/td>

\u0110\u00e1 ph\u1ea5n.<\/b><\/p><\/td><\/tr>

25.10<\/b><\/p><\/td>

Canxi phosphat t\u1ef1 nhi\u00ean, canxi phosphat nh\u00f4m t\u1ef1 nhi\u00ean v\u00e0 \u0111\u00e1 ph\u1ea5n c\u00f3 ch\u1ee9a phosphat.<\/b><\/p><\/td><\/tr>

2510.10<\/p><\/td>

– Ch\u01b0a nghi\u1ec1n:<\/p><\/td><\/tr>

2510.10.10<\/p><\/td>

– – Apat\u00edt (apatite)<\/p><\/td><\/tr>

2510.10.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2510.20<\/p><\/td>

– \u0110\u00e3 nghi\u1ec1n:<\/p><\/td><\/tr>

2510.20.10<\/p><\/td>

– – Apat\u00edt (apatite):<\/p><\/td><\/tr>

2510.20.10.10<\/p><\/td>

– – – Lo\u1ea1i h\u1ea1t m\u1ecbn c\u00f3 k\u00edch th\u01b0\u1edbc nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 0,25 mm<\/p><\/td><\/tr>

2510.20.10.20<\/p><\/td>

– – – Lo\u1ea1i h\u1ea1t c\u00f3 k\u00edch th\u01b0\u1edbc tr\u00ean 0,25 mm \u0111\u1ebfn 15 mm<\/p><\/td><\/tr>

2510.20.10.90<\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2510.20.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

25.11<\/b><\/p><\/td>

Bari sulphat t\u1ef1 nhi\u00ean (barytes); bari carbonat t\u1ef1 nhi\u00ean (witherite), \u0111\u00e3 ho\u1eb7c ch\u01b0a nung, tr\u1eeb bari oxit thu\u1ed9c nh\u00f3m 28.16.<\/b><\/p><\/td><\/tr>

2511.10.00<\/p><\/td>

– Bari sulphat t\u1ef1 nhi\u00ean (barytes)<\/p><\/td><\/tr>

2511.20.00<\/p><\/td>

– Bari carbonat t\u1ef1 nhi\u00ean (witherite)<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

2512.00.00<\/b><\/p><\/td>

B\u1ed9t h\u00f3a th\u1ea1ch silic (v\u00ed d\u1ee5, \u0111\u1ea5t t\u1ea3o c\u00e1t, tripolite v\u00e0 diatomite) v\u00e0 \u0111\u1ea5t silic t\u01b0\u01a1ng t\u1ef1, \u0111\u00e3 ho\u1eb7c ch\u01b0a nung, c\u00f3 tr\u1ecdng l\u01b0\u1ee3ng ri\u00eang bi\u1ec3u ki\u1ebfn kh\u00f4ng qu\u00e1 1.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

25.13<\/b><\/p><\/td>

\u0110\u00e1 b\u1ecdt; \u0111\u00e1 nh\u00e1m; corundum t\u1ef1 nhi\u00ean, \u0111\u00e1 garnet t\u1ef1 nhi\u00ean v\u00e0 \u0111\u00e1 m\u00e0i t\u1ef1 nhi\u00ean kh\u00e1c, \u0111\u00e3 ho\u1eb7c ch\u01b0a qua x\u1eed l\u00fd nhi\u1ec7t.<\/b><\/p><\/td><\/tr>

2513.10.00<\/p><\/td>

– \u0110\u00e1 b\u1ecdt<\/p><\/td><\/tr>

2513.20.00<\/p><\/td>

– \u0110\u00e1 nh\u00e1m, corundum t\u1ef1 nhi\u00ean, \u0111\u00e1 garnet t\u1ef1 nhi\u00ean v\u00e0 \u0111\u00e1 m\u00e0i t\u1ef1 nhi\u00ean kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

2514.00.00<\/b><\/p><\/td>

\u0110\u00e1 phi\u1ebfn, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u1ebdo th\u00f4 ho\u1eb7c m\u1edbi ch\u1ec9 c\u1eaft, b\u1eb1ng c\u01b0a ho\u1eb7c c\u00e1ch kh\u00e1c, th\u00e0nh kh\u1ed1i ho\u1eb7c t\u1ea5m h\u00ecnh ch\u1eef nh\u1eadt (k\u1ec3 c\u1ea3 h\u00ecnh vu\u00f4ng).<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

25.15<\/b><\/p><\/td>

\u0110\u00e1 hoa (marble), \u0111\u00e1 travertine, ecaussine v\u00e0 \u0111\u00e1 v\u00f4i kh\u00e1c \u0111\u1ec3 l\u00e0m t\u01b0\u1ee3ng \u0111\u00e0i ho\u1eb7c \u0111\u00e1 x\u00e2y d\u1ef1ng c\u00f3 tr\u1ecdng l\u01b0\u1ee3ng ri\u00eang bi\u1ec3u ki\u1ebfn t\u1eeb 2,5 tr\u1edf l\u00ean, v\u00e0 th\u1ea1ch cao tuy\u1ebft hoa, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u1ebdo th\u00f4 ho\u1eb7c m\u1edbi ch\u1ec9 c\u1eaft, b\u1eb1ng c\u01b0a hay b\u1eb1ng c\u00e1ch kh\u00e1c, th\u00e0nh c\u00e1c kh\u1ed1i ho\u1eb7c t\u1ea5m h\u00ecnh ch\u1eef nh\u1eadt (k\u1ec3 c\u1ea3 h\u00ecnh vu\u00f4ng).<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– \u0110\u00e1 hoa (marble) v\u00e0 \u0111\u00e1 travertine:<\/p><\/td><\/tr>

2515.11.00<\/p><\/td>

– – Th\u00f4 ho\u1eb7c \u0111\u00e3 \u0111\u1ebdo th\u00f4<\/p><\/td><\/tr>

2515.12<\/p><\/td>

– – M\u1edbi ch\u1ec9 c\u1eaft, b\u1eb1ng c\u01b0a ho\u1eb7c c\u00e1ch kh\u00e1c, th\u00e0nh c\u00e1c kh\u1ed1i ho\u1eb7c t\u1ea5m h\u00ecnh ch\u1eef nh\u1eadt (k\u1ec3 c\u1ea3 h\u00ecnh vu\u00f4ng):<\/p><\/td><\/tr>

2515.12.10<\/p><\/td>

– – – D\u1ea1ng kh\u1ed1i:<\/p><\/td><\/tr>

2515.12.10.10<\/p><\/td>

– – – –\u00a0\u0110\u00e1 hoa tr\u1eafng<\/p><\/td><\/tr>

2515.12.10.90<\/p><\/td>

– – – –\u00a0Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2515.12.20<\/p><\/td>

– – –\u00a0D\u1ea1ng t\u1ea5m<\/p><\/td><\/tr>

2515.20.00<\/p><\/td>

– Ecaussine v\u00e0 \u0111\u00e1 v\u00f4i kh\u00e1c \u0111\u1ec3 l\u00e0m t\u01b0\u1ee3ng \u0111\u00e0i ho\u1eb7c \u0111\u00e1 x\u00e2y d\u1ef1ng; th\u1ea1ch cao tuy\u1ebft hoa:<\/p><\/td><\/tr>

2515.20.00.10<\/p><\/td>

– – \u0110\u00e1 v\u00f4i tr\u1eafng d\u1ea1ng kh\u1ed1i<\/p><\/td><\/tr>

2515.20.00.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

25.16<\/b><\/p><\/td>

\u0110\u00e1 granit, \u0111\u00e1 pocfia, bazan, \u0111\u00e1 c\u00e1t k\u1ebft (sa th\u1ea1ch) v\u00e0 \u0111\u00e1 kh\u00e1c \u0111\u1ec3 l\u00e0m t\u01b0\u1ee3ng \u0111\u00e0i hay \u0111\u00e1 x\u00e2y d\u1ef1ng, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u1ebdo th\u00f4 hay m\u1edbi ch\u1ec9 c\u1eaft b\u1eb1ng c\u01b0a ho\u1eb7c c\u00e1ch kh\u00e1c, th\u00e0nh kh\u1ed1i ho\u1eb7c t\u1ea5m h\u00ecnh ch\u1eef nh\u1eadt (k\u1ec3 c\u1ea3 h\u00ecnh vu\u00f4ng).<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– Granit:<\/p><\/td><\/tr>

2516.11.00<\/p><\/td>

– – Th\u00f4 ho\u1eb7c \u0111\u00e3 \u0111\u1ebdo th\u00f4<\/p><\/td><\/tr>

2516.12<\/p><\/td>

– – M\u1edbi ch\u1ec9 c\u1eaft, b\u1eb1ng c\u01b0a ho\u1eb7c c\u00e1ch kh\u00e1c, th\u00e0nh c\u00e1c kh\u1ed1i ho\u1eb7c t\u1ea5m h\u00ecnh ch\u1eef nh\u1eadt (k\u1ec3 c\u1ea3 h\u00ecnh vu\u00f4ng):<\/p><\/td><\/tr>

2516.12.10<\/p><\/td>

– – –\u00a0D\u1ea1ng kh\u1ed1i<\/p><\/td><\/tr>

2516.12.20<\/p><\/td>

– – –\u00a0D\u1ea1ng t\u1ea5m<\/p><\/td><\/tr>

2516.20<\/p><\/td>

– \u0110\u00e1 c\u00e1t k\u1ebft:<\/p><\/td><\/tr>

2516.20.10<\/p><\/td>

– – Th\u00f4 ho\u1eb7c \u0111\u00e3 \u0111\u1ebdo th\u00f4<\/p><\/td><\/tr>

2516.20.20<\/p><\/td>

– – M\u1edbi ch\u1ec9 c\u1eaft, b\u1eb1ng c\u01b0a ho\u1eb7c c\u00e1ch kh\u00e1c, th\u00e0nh kh\u1ed1i ho\u1eb7c t\u1ea5m h\u00ecnh ch\u1eef nh\u1eadt (k\u1ec3 c\u1ea3 h\u00ecnh vu\u00f4ng)<\/p><\/td><\/tr>

2516.90.00<\/p><\/td>

– \u0110\u00e1 kh\u00e1c \u0111\u1ec3 l\u00e0m t\u01b0\u1ee3ng \u0111\u00e0i ho\u1eb7c l\u00e0m \u0111\u00e1 x\u00e2y d\u1ef1ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

25.17<\/b><\/p><\/td>

\u0110\u00e1 cu\u1ed9i, s\u1ecfi, \u0111\u00e1 \u0111\u00e3 v\u1ee1 ho\u1eb7c nghi\u1ec1n, ch\u1ee7 y\u1ebfu \u0111\u1ec3 l\u00e0m c\u1ed1t b\u00ea t\u00f4ng, \u0111\u1ec3 r\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 hay \u0111\u01b0\u1eddng s\u1eaft ho\u1eb7c \u0111\u00e1 ballast, \u0111\u00e1 cu\u1ed9i nh\u1ecf v\u00e0 \u0111\u00e1 l\u1eeda t\u1ef1 nhi\u00ean (flint) kh\u00e1c, \u0111\u00e3 ho\u1eb7c ch\u01b0a qua x\u1eed l\u00fd nhi\u1ec7t; \u0111\u00e1 d\u0103m t\u1eeb x\u1ec9, t\u1eeb x\u1ec9 luy\u1ec7n kim ho\u1eb7c t\u1eeb ph\u1ebf th\u1ea3i c\u00f4ng nghi\u1ec7p t\u01b0\u01a1ng t\u1ef1, c\u00f3 ho\u1eb7c kh\u00f4ng k\u1ebft h\u1ee3p v\u1edbi c\u00e1c v\u1eadt li\u1ec7u trong ph\u1ea7n \u0111\u1ea7u c\u1ee7a nh\u00f3m n\u00e0y; \u0111\u00e1 d\u0103m tr\u1ed9n nh\u1ef1a \u0111\u01b0\u1eddng, \u0111\u00e1 \u1edf<\/b>\u00a0d\u1ea1ng vi\u00ean, m\u1ea3nh v\u00e0 b\u1ed9t, l\u00e0m t\u1eeb c\u00e1c lo\u1ea1i \u0111\u00e1 thu\u1ed9c nh\u00f3m 25.15 ho\u1eb7c 25.16, \u0111\u00e3 ho\u1eb7c ch\u01b0a qua x\u1eed l\u00fd nhi\u1ec7t.<\/b><\/p><\/td><\/tr>

2517.10.00<\/p><\/td>

– \u0110\u00e1 cu\u1ed9i, s\u1ecfi, \u0111\u00e1 \u0111\u00e3 v\u1ee1 ho\u1eb7c nghi\u1ec1n, ch\u1ee7 y\u1ebfu \u0111\u1ec3 l\u00e0m c\u1ed1t b\u00ea t\u00f4ng, \u0111\u1ec3 r\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 hay \u0111\u01b0\u1eddng s\u1eaft ho\u1eb7c \u0111\u00e1 ballast kh\u00e1c, \u0111\u00e1 cu\u1ed9i nh\u1ecf v\u00e0 \u0111\u00e1 l\u1eeda t\u1ef1 nhi\u00ean (flint) kh\u00e1c, \u0111\u00e3 ho\u1eb7c ch\u01b0a qua x\u1eed l\u00fd nhi\u1ec7t:<\/p><\/td><\/tr>

2517.10.00.10<\/p><\/td>

– – Lo\u1ea1i c\u00f3 k\u00edch c\u1ee1 \u0111\u1ebfn 400 mm<\/p><\/td><\/tr>

2517.10.00.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2517.20.00<\/p><\/td>

– \u0110\u00e1 d\u0103m t\u1eeb x\u1ec9, t\u1eeb x\u1ec9 luy\u1ec7n kim ho\u1eb7c t\u1eeb ph\u1ebf th\u1ea3i c\u00f4ng nghi\u1ec7p t\u01b0\u01a1ng t\u1ef1, c\u00f3 ho\u1eb7c kh\u00f4ng k\u1ebft h\u1ee3p v\u1edbi c\u00e1c v\u1eadt li\u1ec7u c\u1ee7a ph\u00e2n nh\u00f3m 2517.10<\/p><\/td><\/tr>

2517.30.00<\/p><\/td>

– \u0110\u00e1 d\u0103m tr\u1ed9n nh\u1ef1a \u0111\u01b0\u1eddng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– \u0110\u00e1 \u1edf d\u1ea1ng vi\u00ean, m\u1ea3nh v\u00e0 b\u1ed9t, l\u00e0m t\u1eeb c\u00e1c lo\u1ea1i \u0111\u00e1 thu\u1ed9c nh\u00f3m 25.15 ho\u1eb7c 25.16, \u0111\u00e3 ho\u1eb7c ch\u01b0a qua x\u1eed l\u00fd nhi\u1ec7t:<\/p><\/td><\/tr>

2517.41.00<\/p><\/td>

– – T\u1eeb \u0111\u00e1 hoa (marble):<\/p><\/td><\/tr>

2517.41.00.20<\/p><\/td>

– – –\u00a0B\u1ed9t cacbonat canxi \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb lo\u1ea1i \u0111\u00e1 thu\u1ed9c nh\u00f3m 25.15, c\u00f3 k\u00edch th\u01b0\u1edbc h\u1ea1t tr\u00ean 0,125 mm \u0111\u1ebfn d\u01b0\u1edbi 1mm<\/p><\/td><\/tr>

2517.41.00.30<\/p><\/td>

– – –\u00a0Lo\u1ea1i c\u00f3 k\u00edch c\u1ee1 \u0111\u1ebfn 400 mm<\/p><\/td><\/tr>

2517.41.00.90<\/p><\/td>

– – –\u00a0Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2517.49.00<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2517.49.00.20<\/p><\/td>

– – –\u00a0B\u1ed9t cacbonat canxi \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb lo\u1ea1i \u0111\u00e1 thu\u1ed9c nh\u00f3m 25.15, c\u00f3 k\u00edch th\u01b0\u1edbc h\u1ea1t tr\u00ean 0,125 mm \u0111\u1ebfn d\u01b0\u1edbi 1mm<\/p><\/td><\/tr>

2517.49.00.30<\/p><\/td>

– – –\u00a0Lo\u1ea1i c\u00f3 k\u00edch c\u1ee1 \u0111\u1ebfn 400 mm<\/p><\/td><\/tr>

2517.49.00.90<\/p><\/td>

– – –\u00a0Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

25.18<\/b><\/p><\/td>

Dolomite, \u0111\u00e3 ho\u1eb7c ch\u01b0a nung ho\u1eb7c thi\u00eau k\u1ebft, k\u1ec3 c\u1ea3 dolomite \u0111\u00e3 \u0111\u1ebdo th\u00f4 hay m\u1edbi ch\u1ec9 c\u1eaft b\u1eb1ng c\u01b0a ho\u1eb7c c\u00e1c c\u00e1ch kh\u00e1c, th\u00e0nh c\u00e1c kh\u1ed1i ho\u1eb7c t\u1ea5m h\u00ecnh ch\u1eef nh\u1eadt (k\u1ec3 c\u1ea3 h\u00ecnh vu\u00f4ng).<\/b><\/p><\/td><\/tr>

2518.10.00<\/p><\/td>

– Dolomite, ch\u01b0a nung ho\u1eb7c thi\u00eau k\u1ebft<\/p><\/td><\/tr>

2518.20.00<\/p><\/td>

– Dolomite \u0111\u00e3 nung ho\u1eb7c thi\u00eau k\u1ebft<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

25.19<\/b><\/p><\/td>

Magi\u00ea carbonat t\u1ef1 nhi\u00ean (magiesite); magi\u00ea \u00f4x\u00edt n\u1ea5u ch\u1ea3y; magi\u00ea \u00f4x\u00edt nung tr\u01a1 (thi\u00eau k\u1ebft), c\u00f3 ho\u1eb7c kh\u00f4ng th\u00eam m\u1ed9t l\u01b0\u1ee3ng nh\u1ecf \u00f4x\u00edt kh\u00e1c tr\u01b0\u1edbc khi thi\u00eau k\u1ebft; magi\u00ea \u00f4x\u00edt kh\u00e1c, tinh khi\u1ebft ho\u1eb7c kh\u00f4ng tinh khi\u1ebft.<\/b><\/p><\/td><\/tr>

2519.10.00<\/p><\/td>

– Magi\u00ea carbonat t\u1ef1 nhi\u00ean (magnesite)<\/p><\/td><\/tr>

2519.90<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2519.90.10<\/p><\/td>

– – Magi\u00ea \u00f4xit n\u1ea5u ch\u1ea3y; magi\u00ea \u00f4xit nung tr\u01a1 (thi\u00eau k\u1ebft)<\/p><\/td><\/tr>

2519.90.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

25.20<\/b><\/p><\/td>

Th\u1ea1ch cao; th\u1ea1ch cao khan; th\u1ea1ch cao plaster (bao g\u1ed3m th\u1ea1ch cao nung ho\u1eb7c canxi sulphat \u0111\u00e3 nung), \u0111\u00e3 ho\u1eb7c ch\u01b0a nhu\u1ed9m m\u00e0u, c\u00f3 ho\u1eb7c kh\u00f4ng th\u00eam m\u1ed9t l\u01b0\u1ee3ng nh\u1ecf ch\u1ea5t x\u00fac t\u00e1c ho\u1eb7c ch\u1ea5t \u1ee9c ch\u1ebf.<\/b><\/p><\/td><\/tr>

2520.10.00<\/p><\/td>

– Th\u1ea1ch cao; th\u1ea1ch cao khan<\/p><\/td><\/tr>

2520.20<\/p><\/td>

– Th\u1ea1ch cao plaster:<\/p><\/td><\/tr>

2520.20.10<\/p><\/td>

– – Lo\u1ea1i ph\u00f9 h\u1ee3p d\u00f9ng trong nha khoa<\/p><\/td><\/tr>

2520.20.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

2521.00.00<\/b><\/p><\/td>

Ch\u1ea5t g\u00e2y ch\u1ea3y g\u1ed1c \u0111\u00e1 v\u00f4i; \u0111\u00e1 v\u00f4i v\u00e0 \u0111\u00e1 c\u00f3 ch\u1ee9a canxi kh\u00e1c, d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00f4i ho\u1eb7c xi m\u0103ng.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

25.22<\/b><\/p><\/td>

V\u00f4i s\u1ed1ng, v\u00f4i t\u00f4i v\u00e0 v\u00f4i th\u1ee7y l\u1ef1c, tr\u1eeb oxit canxi v\u00e0 hydroxit canxi thu\u1ed9c nh\u00f3m 28.25.<\/b><\/p><\/td><\/tr>

2522.10.00<\/p><\/td>

– V\u00f4i s\u1ed1ng<\/p><\/td><\/tr>

2522.20.00<\/p><\/td>

– V\u00f4i t\u00f4i<\/p><\/td><\/tr>

2522.30.00<\/p><\/td>

– V\u00f4i th\u1ee7y l\u1ef1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

25.24<\/b><\/p><\/td>

Ami\u0103ng.<\/b><\/p><\/td><\/tr>

2524.10.00<\/p><\/td>

– Crocidolite<\/p><\/td><\/tr>

2524.90.00<\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

25.25<\/b><\/p><\/td>

Mi ca, k\u1ec3 c\u1ea3 mi ca t\u00e1ch l\u1edbp; ph\u1ebf li\u1ec7u mi ca.<\/b><\/p><\/td><\/tr>

2525.10.00<\/p><\/td>

– Mi ca th\u00f4 v\u00e0 mi ca \u0111\u00e3 t\u00e1ch th\u00e0nh t\u1ea5m ho\u1eb7c l\u1edbp<\/p><\/td><\/tr>

2525.20.00<\/p><\/td>

– B\u1ed9t mi ca<\/p><\/td><\/tr>

2525.30.00<\/p><\/td>

– Ph\u1ebf li\u1ec7u mi ca<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

25.26<\/b><\/p><\/td>

Qu\u1eb7ng steatit t\u1ef1 nhi\u00ean, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u1ebdo th\u00f4 ho\u1eb7c m\u1edbi ch\u1ec9 c\u1eaft, b\u1eb1ng c\u01b0a ho\u1eb7c c\u00e1c c\u00e1ch kh\u00e1c, th\u00e0nh c\u00e1c kh\u1ed1i ho\u1eb7c t\u1ea5m h\u00ecnh ch\u1eef nh\u1eadt (k\u1ec3 c\u1ea3 h\u00ecnh vu\u00f4ng); talc.<\/b><\/p><\/td><\/tr>

2526.10.00<\/p><\/td>

– Ch\u01b0a nghi\u1ec1n, ch\u01b0a l\u00e0m th\u00e0nh b\u1ed9t<\/p><\/td><\/tr>

2526.20<\/p><\/td>

– \u0110\u00e3 nghi\u1ec1n ho\u1eb7c l\u00e0m th\u00e0nh b\u1ed9t:<\/p><\/td><\/tr>

2526.20.10<\/p><\/td>

– – B\u1ed9t talc<\/p><\/td><\/tr>

2526.20.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

2528.00.00<\/b><\/p><\/td>

Qu\u1eb7ng borat t\u1ef1 nhi\u00ean v\u00e0 tinh qu\u1eb7ng borat (\u0111\u00e3 ho\u1eb7c ch\u01b0a nung), nh\u01b0ng kh\u00f4ng k\u1ec3 borat t\u00e1ch t\u1eeb n\u01b0\u1edbc bi\u1ec3n t\u1ef1 nhi\u00ean; axit boric t\u1ef1 nhi\u00ean ch\u1ee9a kh\u00f4ng qu\u00e1 85% H3<\/sub>BO3<\/sub>\u00a0t\u00ednh theo tr\u1ecdng l\u01b0\u1ee3ng kh\u00f4.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

25.29<\/b><\/p><\/td>

Tr\u00e0ng th\u1ea1ch (\u0111\u00e1 b\u1ed3 t\u00e1t); l\u01a1xit (leucite), nephelin v\u00e0 nephelin xienit; kho\u00e1ng fluorite.<\/b><\/p><\/td><\/tr>

2529.10<\/p><\/td>

– Tr\u00e0ng th\u1ea1ch (\u0111\u00e1 b\u1ed3 t\u00e1t):<\/p><\/td><\/tr>

2529.10.10<\/p><\/td>

– – Potash tr\u00e0ng th\u1ea1ch; soda tr\u00e0ng th\u1ea1ch<\/p><\/td><\/tr>

2529.10.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Kho\u00e1ng fluorite:<\/p><\/td><\/tr>

2529.21.00<\/p><\/td>

– – C\u00f3 ch\u1ee9a canxi florua kh\u00f4ng qu\u00e1 97% t\u00ednh theo kh\u1ed1i l\u01b0\u1ee3ng<\/p><\/td><\/tr>

2529.22.00<\/p><\/td>

– – C\u00f3 ch\u1ee9a canxi florua tr\u00ean 97%) t\u00ednh theo kh\u1ed1i l\u01b0\u1ee3ng<\/p><\/td><\/tr>

2529.30.00<\/p><\/td>

– L\u01a1xit; nephelin v\u00e0 nephelin xienit<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

25.30<\/b><\/p><\/td>

C\u00e1c ch\u1ea5t kho\u00e1ng ch\u01b0a \u0111\u01b0\u1ee3c chi ti\u1ebft ho\u1eb7c ghi \u1edf n\u01a1i kh\u00e1c.<\/b><\/p><\/td><\/tr>

2530.10.00<\/p><\/td>

– Vermiculite, \u0111\u00e1 tr\u00e2n ch\u00e2u v\u00e0 clorit, ch\u01b0a gi\u00e3n n\u1edf<\/p><\/td><\/tr>

2530.20<\/p><\/td>

– Kiezerit, epsomit (magi\u00ea sulphat t\u1ef1 nhi\u00ean):<\/p><\/td><\/tr>

2530.20.10<\/p><\/td>

– – Kiezerit<\/p><\/td><\/tr>

2530.20.20<\/p><\/td>

– – Epsomite (magi\u00ea sulphat t\u1ef1 nhi\u00ean)<\/p><\/td><\/tr>

2530.90<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2530.90.10<\/p><\/td>

– – C\u00e1t zircon c\u1ee1 h\u1ea1t micron (zircon silicat) lo\u1ea1i d\u00f9ng l\u00e0m ch\u1ea5t c\u1ea3n quang<\/p><\/td><\/tr>

2530.90.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2530.90.90.10<\/p><\/td>

– – – Qu\u1eb7ng \u0111\u1ea5t hi\u1ebfm<\/p><\/td><\/tr>

2530.90.90.90<\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

Ch\u01b0\u01a1ng 26<\/b><\/p><\/td>

Qu\u1eb7ng, x\u1ec9 v\u00e0 tro<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

26.01<\/b><\/p><\/td>

Qu\u1eb7ng s\u1eaft v\u00e0 tinh qu\u1eb7ng s\u1eaft, k\u1ec3 c\u1ea3 pirit s\u1eaft \u0111\u00e3 nung.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– Qu\u1eb7ng s\u1eaft v\u00e0 tinh qu\u1eb7ng s\u1eaft, tr\u1eeb pirit s\u1eaft \u0111\u00e3 nung:<\/p><\/td><\/tr>

2601.11<\/p><\/td>

– – Ch\u01b0a nung k\u1ebft:<\/p><\/td><\/tr>

2601.11.10<\/p><\/td>

– – – Hematite v\u00e0 tinh qu\u1eb7ng hematite<\/p><\/td><\/tr>

2601.11.90<\/p><\/td>

– – –\u00a0Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2601.11.90.10<\/p><\/td>

– – – – Tinh qu\u1eb7ng s\u1eaft h\u00e0m l\u01b0\u1ee3ng cao (Fe \u2265 68%; SiO2 \u2264 3,6%; Al2O3 \u2264 0,3%; TiO2 \u2264 0,002%; P \u2264 0,001%; CaO \u2264 0,02%; MgO \u2264 0,4%; K2O \u2264 0,01%; Na2O \u2264 0,030%; Cu \u2264 0,002%; Zn \u2264 0,004%; Mn \u2264 0,2%; MKN \u2264 0, 01%; S \u2264 0,01%)<\/p><\/td><\/tr>

2601.11.90.90<\/p><\/td>

– – – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2601.12<\/p><\/td>

– – \u0110\u00e3 nung k\u1ebft:<\/p><\/td><\/tr>

2601.12.10<\/p><\/td>

– – – Hematite v\u00e0 tinh qu\u1eb7ng hematite<\/p><\/td><\/tr>

2601.12.90<\/p><\/td>

– – –\u00a0Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2601.12.90.10<\/p><\/td>

– – – – Tinh qu\u1eb7ng s\u1eaft h\u00e0m l\u01b0\u1ee3ng cao (Fe \u2265 68%; SiO2 \u2264 3,6%; Al2O3 \u2264 0,3%; TiO2 \u2264 0,002%; P \u2264 0,001%; CaO \u2264 0,02%; MgO \u2264 0,4%; K2O \u2264 0,01%; Na2O \u2264 0,030%; Cu \u2264 0,002%; Zn \u2264 0,004%; Mn \u2264 0,2%; MKN \u2264 0, 01%; S \u2264 0,01%)<\/p><\/td><\/tr>

2601.12.90.90<\/p><\/td>

– – – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2601.20.00<\/p><\/td>

– Pirit s\u1eaft \u0111\u00e3 nung<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

2602.00.00<\/b><\/p><\/td>

Qu\u1eb7ng mangan v\u00e0 tinh qu\u1eb7ng mangan, k\u1ec3 c\u1ea3 qu\u1eb7ng mangan ch\u1ee9a s\u1eaft v\u00e0 tinh qu\u1eb7ng mangan ch\u1ee9a s\u1eaft v\u1edbi h\u00e0m l\u01b0\u1ee3ng mangan t\u1eeb 20% tr\u1edf l\u00ean, t\u00ednh theo tr\u1ecdng l\u01b0\u1ee3ng kh\u00f4.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

2603.00.00<\/b><\/p><\/td>

Qu\u1eb7ng \u0111\u1ed3ng v\u00e0 tinh qu\u1eb7ng \u0111\u1ed3ng.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

26.04<\/b><\/p><\/td>

Qu\u1eb7ng niken v\u00e0 tinh qu\u1eb7ng niken.<\/b><\/p><\/td><\/tr>

2604.00.00.10<\/p><\/td>

– Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

2604.00.00.90<\/p><\/td>

– Tinh qu\u1eb7ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

26.05<\/b><\/p><\/td>

Qu\u1eb7ng coban v\u00e0 tinh qu\u1eb7ng coban.<\/b><\/p><\/td><\/tr>

2605.00.00.10<\/p><\/td>

– Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

2605.00.00.90<\/p><\/td>

– Tinh qu\u1eb7ng<\/p><\/td><\/tr>

26.06<\/b><\/p><\/td>

Qu\u1eb7ng nh\u00f4m v\u00e0 tinh qu\u1eb7ng nh\u00f4m.<\/b><\/p><\/td><\/tr>

2606.00.00.10<\/p><\/td>

– Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

2606.00.00.90<\/p><\/td>

– Tinh qu\u1eb7ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

2607.00.00<\/b><\/p><\/td>

Qu\u1eb7ng ch\u00ec v\u00e0 tinh qu\u1eb7ng ch\u00ec.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

2608.00.00<\/b><\/p><\/td>

Qu\u1eb7ng k\u1ebdm v\u00e0 tinh qu\u1eb7ng k\u1ebdm.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

26.09<\/b><\/p><\/td>

Qu\u1eb7ng thi\u1ebfc v\u00e0 tinh qu\u1eb7ng thi\u1ebfc.<\/b><\/p><\/td><\/tr>

2609.00.00.10<\/p><\/td>

– Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

2609.00.00.90<\/p><\/td>

– Tinh qu\u1eb7ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

2610.00.00<\/b><\/p><\/td>

Qu\u1eb7ng cr\u00f4m v\u00e0 tinh qu\u1eb7ng cr\u00f4m.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

26.11<\/b><\/p><\/td>

Qu\u1eb7ng vonfram v\u00e0 tinh qu\u1eb7ng vonfram.<\/b><\/p><\/td><\/tr>

2611.00.00.10<\/p><\/td>

– Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

2611.00.00.90<\/p><\/td>

– Tinh qu\u1eb7ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

26.12<\/b><\/p><\/td>

Qu\u1eb7ng urani ho\u1eb7c qu\u1eb7ng thori v\u00e0 tinh qu\u1eb7ng urani ho\u1eb7c tinh qu\u1eb7ng thori.<\/b><\/p><\/td><\/tr>

2612.10.00<\/p><\/td>

– Qu\u1eb7ng urani v\u00e0 tinh qu\u1eb7ng urani:<\/p><\/td><\/tr>

2612.10.00.10<\/p><\/td>

– – Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

2612.10.00.90<\/p><\/td>

– – Tinh qu\u1eb7ng<\/p><\/td><\/tr>

2612.20.00<\/p><\/td>

– Qu\u1eb7ng thori v\u00e0 tinh qu\u1eb7ng thori:<\/p><\/td><\/tr>

2612.20.00.10<\/p><\/td>

– – Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

2612.20.00.90<\/p><\/td>

– – Tinh qu\u1eb7ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

26.13<\/b><\/p><\/td>

Qu\u1eb7ng molipden v\u00e0 tinh qu\u1eb7ng molipden.<\/b><\/p><\/td><\/tr>

2613.10.00<\/p><\/td>

– \u0110\u00e3 nung<\/p><\/td><\/tr>

2613.90.00<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2613.90.00.10<\/p><\/td>

– – Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

2613.90.00.90<\/p><\/td>

– – Tinh qu\u1eb7ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

26.14<\/b><\/p><\/td>

Qu\u1eb7ng titan v\u00e0 tinh qu\u1eb7ng titan.<\/b><\/p><\/td><\/tr>

2614.00.10<\/p><\/td>

– Qu\u1eb7ng inmenit v\u00e0 tinh qu\u1eb7ng inmenit:<\/p><\/td><\/tr>

2614.00.10.10<\/p><\/td>

– – Tinh qu\u1eb7ng inmenit<\/p><\/td><\/tr>

2614.00.10.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2614.00.90<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2614.00.90.10<\/p><\/td>

– – Tinh qu\u1eb7ng rutil 83%\u2264TiO2\u2264 87%<\/p><\/td><\/tr>

2614.00.90.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

26.15<\/b><\/p><\/td>

Qu\u1eb7ng niobi, tantali, vanadi ho\u1eb7c zircon v\u00e0 tinh qu\u1eb7ng c\u1ee7a c\u00e1c lo\u1ea1i qu\u1eb7ng \u0111\u00f3.<\/b><\/p><\/td><\/tr>

2615.10.00<\/p><\/td>

– Qu\u1eb7ng zircon v\u00e0 tinh qu\u1eb7ng zircon:<\/p><\/td><\/tr>

2615.10.00.10<\/p><\/td>

– – Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– – Tinh qu\u1eb7ng:<\/p><\/td><\/tr>

2615.10.00.20<\/p><\/td>

– – – B\u1ed9t zircon si\u00eau m\u1ecbn c\u1ee1 h\u1ea1t nh\u1ecf h\u01a1n 75\u00b5m (micr\u00f4 m\u00e9t)<\/p><\/td><\/tr>

2615.10.00.90<\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2615.90.00<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– – Niobi:<\/p><\/td><\/tr>

2615.90.00.10<\/p><\/td>

– – – Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

2615.90.00.20<\/p><\/td>

– – – Tinh qu\u1eb7ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2615.90.00.30<\/p><\/td>

– – – Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

2615.90.00.90<\/p><\/td>

– – – Tinh qu\u1eb7ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

26.16<\/b><\/p><\/td>

Qu\u1eb7ng kim lo\u1ea1i qu\u00fd v\u00e0 tinh qu\u1eb7ng kim lo\u1ea1i qu\u00fd.<\/b><\/p><\/td><\/tr>

2616.10.00<\/p><\/td>

– Qu\u1eb7ng b\u1ea1c v\u00e0 tinh qu\u1eb7ng b\u1ea1c:<\/p><\/td><\/tr>

2616.10.00.10<\/p><\/td>

– – Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

2616.10.00.90<\/p><\/td>

– – Tinh qu\u1eb7ng<\/p><\/td><\/tr>

2616.90.00<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2616.90.00.10<\/p><\/td>

– – Qu\u1eb7ng v\u00e0ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2616.90.00.20<\/p><\/td>

– – – Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

2616.90.00.90<\/p><\/td>

– – – Tinh qu\u1eb7ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

26.17<\/b><\/p><\/td>

C\u00e1c qu\u1eb7ng kh\u00e1c v\u00e0 tinh qu\u1eb7ng c\u1ee7a c\u00e1c qu\u1eb7ng \u0111\u00f3.<\/b><\/p><\/td><\/tr>

2617.10.00<\/p><\/td>

– Qu\u1eb7ng antimon v\u00e0 tinh qu\u1eb7ng antimon:<\/p><\/td><\/tr>

2617.10.00.10<\/p><\/td>

– – Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

2617.10.00.90<\/p><\/td>

– – Tinh qu\u1eb7ng<\/p><\/td><\/tr>

2617.90.00<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2617.90.00.10<\/p><\/td>

– – Qu\u1eb7ng th\u00f4<\/p><\/td><\/tr>

2617.90.00.90<\/p><\/td>

– – Tinh qu\u1eb7ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

2618.00.00<\/b><\/p><\/td>

X\u1ec9 h\u1ea1t (x\u1ec9 c\u00e1t) t\u1eeb c\u00f4ng nghi\u1ec7p luy\u1ec7n s\u1eaft ho\u1eb7c th\u00e9p.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

2619.00.00<\/b><\/p><\/td>

X\u1ec9, x\u1ec9 luy\u1ec7n kim (tr\u1eeb x\u1ec9 h\u1ea1t), v\u1ee5n x\u1ec9 v\u00e0 c\u00e1c ph\u1ebf th\u1ea3i kh\u00e1c t\u1eeb c\u00f4ng nghi\u1ec7p luy\u1ec7n s\u1eaft ho\u1eb7c th\u00e9p.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

26.20<\/b><\/p><\/td>

X\u1ec9, tro v\u00e0 c\u1eb7n (tr\u1eeb lo\u1ea1i thu \u0111\u01b0\u1ee3c t\u1eeb qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1eaft ho\u1eb7c th\u00e9p), c\u00f3 ch\u1ee9a kim lo\u1ea1i, arsen ho\u1eb7c c\u00e1c h\u1ee3p ch\u1ea5t c\u1ee7a ch\u00fang.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– Ch\u1ee9a ch\u1ee7 y\u1ebfu l\u00e0 k\u1ebdm:<\/p><\/td><\/tr>

2620.11.00<\/p><\/td>

– – K\u1ebdm t\u1ea1p ch\u1ea5t c\u1ee9ng (sten tr\u00e1ng k\u1ebdm)<\/p><\/td><\/tr>

2620.19.00<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Ch\u1ee9a ch\u1ee7 y\u1ebfu l\u00e0 ch\u00ec:<\/p><\/td><\/tr>

2620.21.00<\/p><\/td>

– – C\u1eb7n c\u1ee7a x\u0103ng pha ch\u00ec v\u00e0 c\u1eb7n c\u1ee7a h\u1ee3p ch\u1ea5t ch\u00ec ch\u1ed1ng k\u00edch n\u1ed5<\/p><\/td><\/tr>

2620.29.00<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2620.30.00<\/p><\/td>

– Ch\u1ee9a ch\u1ee7 y\u1ebfu l\u00e0 \u0111\u1ed3ng<\/p><\/td><\/tr>

2620.40.00<\/p><\/td>

– Ch\u1ee9a ch\u1ee7 y\u1ebfu l\u00e0 nh\u00f4m<\/p><\/td><\/tr>

2620.60.00<\/p><\/td>

– Ch\u1ee9a arsen, thu\u1ef7 ng\u00e2n, tali ho\u1eb7c h\u1ed7n h\u1ee3p c\u1ee7a ch\u00fang, l\u00e0 lo\u1ea1i d\u00f9ng \u0111\u1ec3 t\u00e1ch arsen ho\u1eb7c nh\u1eefng kim lo\u1ea1i tr\u00ean ho\u1eb7c d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t c\u00e1c h\u1ee3p ch\u1ea5t h\u00f3a h\u1ecdc c\u1ee7a ch\u00fang<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2620.91.00<\/p><\/td>

– – Ch\u1ee9a antimon, berily, ca\u0111imi, crom ho\u1eb7c c\u00e1c h\u1ed7n h\u1ee3p c\u1ee7a ch\u00fang<\/p><\/td><\/tr>

2620.99<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2620.99.10<\/p><\/td>

– – – X\u1ec9 v\u00e0 ph\u1ea7n ch\u01b0a ch\u00e1y h\u1ebft (hardhead) c\u1ee7a thi\u1ebfc<\/p><\/td><\/tr>

2620.99.90<\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

26.21<\/b><\/p><\/td>

X\u1ec9 v\u00e0 tro kh\u00e1c, k\u1ec3 c\u1ea3 tro t\u1ea3o bi\u1ec3n (t\u1ea3o b\u1eb9); tro v\u00e0 c\u1eb7n t\u1eeb qu\u00e1 tr\u00ecnh \u0111\u1ed1t r\u00e1c th\u1ea3i \u0111\u00f4 th\u1ecb.<\/b><\/p><\/td><\/tr>

2621.90.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2621.90.90.10<\/p><\/td>

– – – – X\u1ec9 than<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

Ch\u01b0\u01a1ng 27<\/b><\/p><\/td>

Nhi\u00ean li\u1ec7u kho\u00e1ng, d\u1ea7u kho\u00e1ng v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m ch\u01b0ng c\u1ea5t t\u1eeb ch\u00fang; c\u00e1c ch\u1ea5t ch\u1ee9a bi-tum; c\u00e1c lo\u1ea1i s\u00e1p kho\u00e1ng ch\u1ea5t<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

27.01<\/b><\/p><\/td>

Than \u0111\u00e1; than b\u00e1nh, than qu\u1ea3 b\u00e0ng v\u00e0 nhi\u00ean li\u1ec7u r\u1eafn t\u01b0\u01a1ng t\u1ef1 s\u1ea3n xu\u1ea5t t\u1eeb than \u0111\u00e1.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– Than \u0111\u00e1, \u0111\u00e3 ho\u1eb7c ch\u01b0a nghi\u1ec1n th\u00e0nh b\u1ed9t, nh\u01b0ng ch\u01b0a \u0111\u00f3ng b\u00e1nh:<\/p><\/td><\/tr>

2701.11.00<\/p><\/td>

– – Anthracite<\/p><\/td><\/tr>

2701.12<\/p><\/td>

– – Than bi-tum:<\/p><\/td><\/tr>

2701.12.10<\/p><\/td>

– – – Than \u0111\u1ec3 luy\u1ec7n c\u1ed1c<\/p><\/td><\/tr>

2701.12.90<\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2701.19.00<\/p><\/td>

– – Than \u0111\u00e1 lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2701.20.00<\/p><\/td>

– Than b\u00e1nh, than qu\u1ea3 b\u00e0ng v\u00e0 nhi\u00ean li\u1ec7u r\u1eafn t\u01b0\u01a1ng t\u1ef1 s\u1ea3n xu\u1ea5t t\u1eeb than \u0111\u00e1<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

27.02<\/b><\/p><\/td>

Than non, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u00f3ng b\u00e1nh, tr\u1eeb than huy\u1ec1n.<\/b><\/p><\/td><\/tr>

2702.10.00<\/p><\/td>

– Than non, \u0111\u00e3 ho\u1eb7c ch\u01b0a nghi\u1ec1n th\u00e0nh b\u1ed9t, nh\u01b0ng ch\u01b0a \u0111\u00f3ng b\u00e1nh<\/p><\/td><\/tr>

2702.20.00<\/p><\/td>

– Than non \u0111\u00e3 \u0111\u00f3ng b\u00e1nh<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

27.03<\/b><\/p><\/td>

Than b\u00f9n (k\u1ec3 c\u1ea3 b\u00f9n r\u00e1c), \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u00f3ng b\u00e1nh.<\/b><\/p><\/td><\/tr>

2703.00.10<\/p><\/td>

– Than b\u00f9n, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u00e9p th\u00e0nh ki\u1ec7n, nh\u01b0ng ch\u01b0a \u0111\u00f3ng b\u00e1nh<\/p><\/td><\/tr>

2703.00.20<\/p><\/td>

– Than b\u00f9n \u0111\u00e3 \u0111\u00f3ng b\u00e1nh<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

27.04<\/b><\/p><\/td>

Than c\u1ed1c v\u00e0 than n\u1eeda c\u1ed1c luy\u1ec7n t\u1eeb than \u0111\u00e1, than non ho\u1eb7c than b\u00f9n, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u00f3ng b\u00e1nh; mu\u1ed9i b\u00ecnh ch\u01b0ng than \u0111\u00e1.<\/b><\/p><\/td><\/tr>

2704.00.10<\/p><\/td>

– Than c\u1ed1c v\u00e0 than n\u1eeda c\u1ed1c luy\u1ec7n t\u1eeb than \u0111\u00e1<\/p><\/td><\/tr>

2704.00.20<\/p><\/td>

– Than c\u1ed1c v\u00e0 than n\u1eeda c\u1ed1c luy\u1ec7n t\u1eeb than non ho\u1eb7c than b\u00f9n<\/p><\/td><\/tr>

2704.00.30<\/p><\/td>

– Mu\u1ed9i b\u00ecnh ch\u01b0ng than \u0111\u00e1<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

27.09<\/b><\/p><\/td>

D\u1ea7u m\u1ecf v\u00e0 c\u00e1c lo\u1ea1i d\u1ea7u thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u00e1ng bi-tum, \u1edf d\u1ea1ng th\u00f4.<\/b><\/p><\/td><\/tr>

2709.00.10<\/p><\/td>

– D\u1ea7u m\u1ecf th\u00f4<\/p><\/td><\/tr>

2709.00.20<\/p><\/td>

– Condensate<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

27.11<\/b><\/p><\/td>

Kh\u00ed d\u1ea7u m\u1ecf v\u00e0 c\u00e1c lo\u1ea1i kh\u00ed hydrocarbon kh\u00e1c.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– D\u1ea1ng h\u00f3a l\u1ecfng:<\/p><\/td><\/tr>

2711.11.00<\/p><\/td>

– – Kh\u00ed t\u1ef1 nhi\u00ean<\/p><\/td><\/tr>

2711.12.00<\/p><\/td>

– – Propan<\/p><\/td><\/tr>

2711.13.00<\/p><\/td>

– – Butan<\/p><\/td><\/tr>

2711.14<\/p><\/td>

– – Etylen, propylen, butylen v\u00e0 butadien:<\/p><\/td><\/tr>

2711.14.10<\/p><\/td>

– – – Etylen<\/p><\/td><\/tr>

2711.14.90<\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2711.19.00<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– D\u1ea1ng kh\u00ed:<\/p><\/td><\/tr>

2711.21<\/p><\/td>

– – Kh\u00ed t\u1ef1 nhi\u00ean:<\/p><\/td><\/tr>

2711.21.10<\/p><\/td>

– – – Lo\u1ea1i s\u1eed d\u1ee5ng l\u00e0m nhi\u00ean li\u1ec7u \u0111\u1ed9ng c\u01a1<\/p><\/td><\/tr>

2711.21.90<\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

2711.29.00<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

27.12<\/b><\/p><\/td>

Vaz\u01a1lin (petroleum jelly); s\u00e1p parafin, s\u00e1p d\u1ea7u l\u1eeda vi tinh th\u1ec3, s\u00e1p than c\u00e1m, ozokerite, s\u00e1p than non, s\u00e1p than b\u00f9n, s\u00e1p kho\u00e1ng kh\u00e1c, v\u00e0 s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng t\u1ef1 thu \u0111\u01b0\u1ee3c t\u1eeb qui tr\u00ecnh t\u1ed5ng h\u1ee3p ho\u1eb7c qui tr\u00ecnh kh\u00e1c, \u0111\u00e3 ho\u1eb7c ch\u01b0a nhu\u1ed9m m\u00e0u.<\/b><\/p><\/td><\/tr>

2712.10.00<\/p><\/td>

– Vaz\u01a1lin (petroleum jelly)<\/p><\/td><\/tr>

2712.2000<\/p><\/td>

– S\u00e1p parafin c\u00f3 h\u00e0m l\u01b0\u1ee3ng d\u1ea7u d\u01b0\u1edbi 0,75% t\u00ednh theo tr\u1ecdng l\u01b0\u1ee3ng<\/p><\/td><\/tr>

2712.90<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

2712.90.10<\/p><\/td>

– – S\u00e1p parafin<\/p><\/td><\/tr>

2712.90.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

27.13<\/b><\/p><\/td>

C\u1ed1c d\u1ea7u m\u1ecf, bi-tum d\u1ea7u m\u1ecf v\u00e0 c\u00e1c c\u1eb7n kh\u00e1c t\u1eeb d\u1ea7u c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb d\u1ea7u m\u1ecf ho\u1eb7c t\u1eeb c\u00e1c lo\u1ea1i d\u1ea7u thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u00e1ng bi-tum.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– C\u1ed1c d\u1ea7u m\u1ecf:<\/p><\/td><\/tr>

2713.11.00<\/p><\/td>

– – Ch\u01b0a nung<\/p><\/td><\/tr>

2713.12.00<\/p><\/td>

– – \u0110\u00e3 nung<\/p><\/td><\/tr>

2713.20.00<\/p><\/td>

– Bi-tum d\u1ea7u m\u1ecf<\/p><\/td><\/tr>

2713.90.00<\/p><\/td>

– C\u1eb7n kh\u00e1c t\u1eeb d\u1ea7u c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb d\u1ea7u m\u1ecf ho\u1eb7c t\u1eeb c\u00e1c lo\u1ea1i d\u1ea7u thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u00e1ng bi-tum<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

27.14<\/b><\/p><\/td>

Bi-tum v\u00e0 nh\u1ef1a \u0111\u01b0\u1eddng (asphalt), \u1edf d\u1ea1ng t\u1ef1 nhi\u00ean; \u0111\u00e1 phi\u1ebfn s\u00e9t d\u1ea7u ho\u1eb7c \u0111\u00e1 phi\u1ebfn s\u00e9t bi-tum v\u00e0 c\u00e1t h\u1eafc \u00edn; asphaltit v\u00e0 \u0111\u00e1 ch\u1ee9a asphaltic.<\/b><\/p><\/td><\/tr>

2714.10.00<\/p><\/td>

– \u0110\u00e1 phi\u1ebfn s\u00e9t d\u1ea7u ho\u1eb7c \u0111\u00e1 phi\u1ebfn s\u00e9t bi-tum v\u00e0 c\u00e1t h\u1eafc \u00edn<\/p><\/td><\/tr>

2714.90.00<\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

27.15<\/b><\/p><\/td>

H\u1ed7n h\u1ee3p ch\u1ee9a bi-tum d\u1ef1a tr\u00ean asphalt t\u1ef1 nhi\u00ean, bi-tum t\u1ef1 nhi\u00ean, bi- tum d\u1ea7u m\u1ecf, h\u1eafc \u00edn kho\u00e1ng ch\u1ea5t ho\u1eb7c nh\u1ef1a h\u1eafc \u00edn kho\u00e1ng ch\u1ea5t (v\u00ed d\u1ee5, mat\u00edt c\u00f3 ch\u1ee9a bi-tum, cut-backs).<\/b><\/p><\/td><\/tr>

2715.00.10<\/p><\/td>

– Ch\u1ea5t ph\u1ee7 h\u1eafc \u00edn polyurethan<\/p><\/td><\/tr>

2715.00.90<\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr><\/tbody><\/table>

Ghi ch\u00fa:\u00a0<\/b>Danh m\u1ee5c t\u1ea1i Ph\u1ee5 l\u1ee5c n\u00e0y bao g\u1ed3m M\u00e3 h\u00e0ng v\u00e0 M\u00f4 t\u1ea3 h\u00e0ng h\u00f3a theo Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n tra c\u1ee9u Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam \u0111\u1ec3 \u00e1p d\u1ee5ng.<\/p>

\u00a0<\/p>

<\/a>PH\u1ee4 L\u1ee4C II<\/p>

<\/a>T\u00c0I NGUY\u00caN, KHO\u00c1NG S\u1ea2N KHAI TH\u00c1C \u0110\u00c3 CH\u1ebe BI\u1ebeN TH\u00c0NH S\u1ea2N PH\u1ea8M KH\u00c1C
(K\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7)<\/p>

M\u00e3 h\u00e0ng<\/b><\/p><\/td>

M\u00f4 t\u1ea3 h\u00e0ng ho\u00e1<\/b><\/p><\/td><\/tr>

Ch\u01b0\u01a1ng 28<\/b><\/p><\/td>

Ho\u00e1 ch\u1ea5t v\u00f4 c\u01a1; c\u00e1c h\u1ee3p ch\u1ea5t v\u00f4 c\u01a1 ho\u1eb7c h\u1eefu c\u01a1 c\u1ee7a kim lo\u1ea1i qu\u00fd, kim lo\u1ea1i \u0111\u1ea5t hi\u1ebfm, c\u00e1c nguy\u00ean t\u1ed1 ph\u00f3ng x\u1ea1 ho\u1eb7c c\u00e1c ch\u1ea5t \u0111\u1ed3ng v\u1ecb<\/b><\/p><\/td><\/tr>

28.04<\/b><\/p><\/td>

Hydro, kh\u00ed hi\u1ebfm v\u00e0 c\u00e1c phi kim lo\u1ea1i kh\u00e1c.<\/b><\/p><\/td><\/tr>

2804.70.00<\/p><\/td>

– Phospho:<\/p><\/td><\/tr>

2804.70.00.10<\/p><\/td>

– – Phospho v\u00e0ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

28.11<\/b><\/p><\/td>

Axit v\u00f4 c\u01a1 kh\u00e1c v\u00e0 c\u00e1c h\u1ee3p ch\u1ea5t v\u00f4 c\u01a1 ch\u1ee9a oxy kh\u00e1c c\u1ee7a c\u00e1c phi kim lo\u1ea1i.<\/b><\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– H\u1ee3p ch\u1ea5t v\u00f4 c\u01a1 ch\u1ee9a oxy kh\u00e1c c\u1ee7a phi kim lo\u1ea1i:<\/p><\/td><\/tr>

2811.22<\/p><\/td>

– – Silic dioxit:<\/p><\/td><\/tr>

2811.22.10<\/p><\/td>

– – – D\u1ea1ng b\u1ed9t<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

28.17<\/b><\/p><\/td>

K\u1ebdm oxit; k\u1ebdm peroxit.<\/b><\/p><\/td><\/tr>

2817.00.10<\/p><\/td>

– K\u1ebdm oxit:<\/p><\/td><\/tr>

2817.00.10.10<\/p><\/td>

– – K\u1ebdm oxit d\u1ea1ng b\u1ed9t<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

28.23<\/b><\/p><\/td>

Titan oxit.<\/b><\/p><\/td><\/tr>

2523.00.00.10<\/p><\/td>

– X\u1ec9 titan c\u00f3 h\u00e0m l\u01b0\u1ee3ng TiO2 \u2265 85%, FeO \u2264 10%<\/p><\/td><\/tr>

2823.00.00.20<\/p><\/td>

-X\u1ec9 titan c\u00f3 h\u00e0m l\u01b0\u1ee3ng 70% \u2264 TiO2 < 85%, FeO \u2264 10%<\/p><\/td><\/tr>

2823.00.00.30<\/p><\/td>

– Rutile c\u00f3 h\u00e0m l\u01b0\u1ee3ng TiO2 > 87%)<\/p><\/td><\/tr>

2823. 00.00.40<\/p><\/td>

– Inmenit ho\u00e0n nguy\u00ean c\u00f3 h\u00e0m l\u01b0\u1ee3ng TiO2 \u2265 56%, FeO \u2264 11%)<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

28.36<\/b><\/p><\/td>

Carbonat; peroxocarbonat (percarbonat); amoni carbonat th\u01b0\u01a1ng ph\u1ea9m c\u00f3 ch\u1ee9a amoni carbamat.<\/b><\/p><\/td><\/tr>

2836.50<\/p><\/td>

– Canxi carbonat:<\/p><\/td><\/tr>

2836.50.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

28.49<\/b><\/p><\/td>

Carbua, \u0111\u00e3 ho\u1eb7c ch\u01b0a x\u00e1c \u0111\u1ecbnh v\u1ec1 m\u1eb7t h\u00f3a h\u1ecdc.<\/b><\/p><\/td><\/tr>

2849.20.00<\/p><\/td>

– C\u1ee7a silic<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

Ch\u01b0\u01a1ng 71<\/b><\/p><\/td>

Ng\u1ecdc trai t\u1ef1 nhi\u00ean ho\u1eb7c nu\u00f4i c\u1ea5y, \u0111\u00e1 qu\u00fd ho\u1eb7c \u0111\u00e1 b\u00e1n qu\u00fd, kim lo\u1ea1i qu\u00fd, kim lo\u1ea1i \u0111\u01b0\u1ee3c d\u00e1t ph\u1ee7 kim lo\u1ea1i qu\u00fd, v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m c\u1ee7a ch\u00fang; \u0111\u1ed3 trang s\u1ee9c l\u00e0m b\u1eb1ng ch\u1ea5t li\u1ec7u kh\u00e1c; ti\u1ec1n kim lo\u1ea1i<\/b><\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

71.02<\/b><\/p><\/td>

Kim c\u01b0\u01a1ng, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c gia c\u00f4ng, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c g\u1eafn ho\u1eb7c n\u1ea1m d\u00e1t.<\/b><\/p><\/td><\/tr>

7102.10.00<\/p><\/td>

– Kim c\u01b0\u01a1ng ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i:<\/p><\/td><\/tr>

7102.10.00.10<\/p><\/td>

– – Ch\u01b0a gia c\u00f4ng ho\u1eb7c m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c c\u1eaft, t\u00e1ch m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n hay m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c chu\u1ed1t ho\u1eb7c m\u00e0i s\u01a1 qua<\/p><\/td><\/tr>

7102.10.00.90<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Kim c\u01b0\u01a1ng c\u00f4ng nghi\u1ec7p:<\/p><\/td><\/tr>

7102.21.00<\/i><\/p><\/td>

– – Ch\u01b0a gia c\u00f4ng ho\u1eb7c m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c c\u1eaft, t\u00e1ch m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n ho\u1eb7c m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c chu\u1ed1t ho\u1eb7c m\u00e0i s\u01a1 qua<\/p><\/td><\/tr>

7102.29.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Kim c\u01b0\u01a1ng phi c\u00f4ng nghi\u1ec7p:<\/p><\/td><\/tr>

7102.31.00<\/i><\/p><\/td>

– – Ch\u01b0a gia c\u00f4ng ho\u1eb7c m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c c\u1eaft, t\u00e1ch m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n ho\u1eb7c m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c chu\u1ed1t ho\u1eb7c m\u00e0i s\u01a1 qua<\/p><\/td><\/tr>

7102.39.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

71.03<\/b><\/p><\/td>

\u0110\u00e1 qu\u00fd (tr\u1eeb kim c\u01b0\u01a1ng) v\u00e0 \u0111\u00e1 b\u00e1n qu\u00fd, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c gia c\u00f4ng ho\u1eb7c ph\u00e2n lo\u1ea1i nh\u01b0ng ch\u01b0a x\u00e2u chu\u1ed7i, ch\u01b0a g\u1eafn ho\u1eb7c n\u1ea1m d\u00e1t; \u0111\u00e1 qu\u00fd (tr\u1eeb kim c\u01b0\u01a1ng) v\u00e0 \u0111\u00e1 b\u00e1n qu\u00fd ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i, \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e2u th\u00e0nh chu\u1ed7i t\u1ea1m th\u1eddi \u0111\u1ec3 ti\u1ec7n v\u1eadn chuy\u1ec3n.<\/b><\/p><\/td><\/tr>

7103.10<\/p><\/td>

– Ch\u01b0a gia c\u00f4ng ho\u1eb7c m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c c\u1eaft \u0111\u01a1n gi\u1ea3n ho\u1eb7c t\u1ea1o h\u00ecnh th\u00f4:<\/p><\/td><\/tr>

7103.10.10<\/i><\/p><\/td>

– – Rubi<\/p><\/td><\/tr>

7103.10.20<\/i><\/p><\/td>

– – Ng\u1ecdc b\u00edch (nephrite v\u00e0 jadeite)<\/p><\/td><\/tr>

7103.10.90<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– \u0110\u00e3 gia c\u00f4ng c\u00e1ch kh\u00e1c:<\/p><\/td><\/tr>

7103.91<\/p><\/td>

– – Rubi, saphia v\u00e0 ng\u1ecdc l\u1ee5c b\u1ea3o:<\/p><\/td><\/tr>

7103.91.10<\/i><\/p><\/td>

– – – Rubi<\/p><\/td><\/tr>

7103.91.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

7103.99.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

71.04<\/b><\/p><\/td>

\u0110\u00e1 qu\u00fd ho\u1eb7c \u0111\u00e1 b\u00e1n qu\u00fd t\u1ed5ng h\u1ee3p ho\u1eb7c t\u00e1i t\u1ea1o, \u0111\u00e3 ho\u1eb7c ch\u01b0a gia c\u00f4ng ho\u1eb7c ph\u00e2n lo\u1ea1i nh\u01b0ng ch\u01b0a x\u00e2u th\u00e0nh chu\u1ed7i, ch\u01b0a g\u1eafn ho\u1eb7c n\u1ea1m d\u00e1t; \u0111\u00e1 qu\u00fd ho\u1eb7c \u0111\u00e1 b\u00e1n qu\u00fd t\u1ed5ng h\u1ee3p ho\u1eb7c t\u00e1i t\u1ea1o ch\u01b0a ph\u00e2n lo\u1ea1i, \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e2u th\u00e0nh chu\u1ed7i t\u1ea1m th\u1eddi \u0111\u1ec3 ti\u1ec7n v\u1eadn chuy\u1ec3n.<\/b><\/p><\/td><\/tr>

7104.10<\/p><\/td>

– Th\u1ea1ch anh \u00e1p \u0111i\u1ec7n:<\/p><\/td><\/tr>

7104.10.10<\/i><\/p><\/td>

– – Ch\u01b0a \u0111\u01b0\u1ee3c gia c\u00f4ng<\/p><\/td><\/tr>

7104.10.20<\/i><\/p><\/td>

– – \u0110\u00e3 gia c\u00f4ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Lo\u1ea1i kh\u00e1c, ch\u01b0a gia c\u00f4ng ho\u1eb7c m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c c\u1eaft \u0111\u01a1n gi\u1ea3n ho\u1eb7c t\u1ea1o h\u00ecnh th\u00f4:<\/p><\/td><\/tr>

7104.21.00<\/p><\/td>

– – Kim c\u01b0\u01a1ng<\/p><\/td><\/tr>

7104.29.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

7104.91.00<\/i><\/p><\/td>

– – Kim c\u01b0\u01a1ng<\/p><\/td><\/tr>

7104.99.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

71.05<\/b><\/p><\/td>

B\u1ee5i v\u00e0 b\u1ed9t c\u1ee7a \u0111\u00e1 qu\u00fd ho\u1eb7c \u0111\u00e1 b\u00e1n qu\u00fd t\u1ef1 nhi\u00ean ho\u1eb7c t\u1ed5ng h\u1ee3p.<\/b><\/p><\/td><\/tr>

7105.10.00<\/i><\/p><\/td>

– C\u1ee7a kim c\u01b0\u01a1ng<\/p><\/td><\/tr>

7105.90.00<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

71.06<\/b><\/p><\/td>

B\u1ea1c (k\u1ec3 c\u1ea3 b\u1ea1c \u0111\u01b0\u1ee3c m\u1ea1 v\u00e0ng ho\u1eb7c b\u1ea1ch kim), ch\u01b0a gia c\u00f4ng ho\u1eb7c \u1edf d\u1ea1ng b\u00e1n th\u00e0nh ph\u1ea9m, ho\u1eb7c d\u1ea1ng b\u1ed9t.<\/b><\/p><\/td><\/tr>

7106.10.00<\/i><\/p><\/td>

– D\u1ea1ng b\u1ed9t<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

7106.91.00<\/i><\/p><\/td>

– – Ch\u01b0a gia c\u00f4ng<\/p><\/td><\/tr>

7106.92.00<\/i><\/p><\/td>

– – D\u1ea1ng b\u00e1n th\u00e0nh ph\u1ea9m<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

71.08<\/b><\/p><\/td>

V\u00e0ng (k\u1ec3 c\u1ea3 v\u00e0ng m\u1ea1 b\u1ea1ch kim) ch\u01b0a gia c\u00f4ng ho\u1eb7c \u1edf d\u1ea1ng b\u00e1n th\u00e0nh ph\u1ea9m, ho\u1eb7c \u1edf d\u1ea1ng b\u1ed9t.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– Kh\u00f4ng ph\u1ea3i d\u1ea1ng ti\u1ec1n t\u1ec7:<\/p><\/td><\/tr>

7108.11.00<\/p><\/td>

– – D\u1ea1ng b\u1ed9t<\/p><\/td><\/tr>

7108.12<\/p><\/td>

– – D\u1ea1ng ch\u01b0a gia c\u00f4ng kh\u00e1c:<\/p><\/td><\/tr>

7108.12.10<\/p><\/td>

– – – D\u1ea1ng c\u1ee5c, th\u1ecfi ho\u1eb7c thanh \u0111\u00fac<\/p><\/td><\/tr>

7108.12.90<\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

7108.13.00<\/p><\/td>

– – D\u1ea1ng b\u00e1n th\u00e0nh ph\u1ea9m kh\u00e1c<\/p><\/td><\/tr>

7108.20.00<\/p><\/td>

– D\u1ea1ng ti\u1ec1n t\u1ec7<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

71.13<\/b><\/p><\/td>

\u0110\u1ed3 trang s\u1ee9c v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a \u0111\u1ed3 trang s\u1ee9c, b\u1eb1ng kim lo\u1ea1i qu\u00fd ho\u1eb7c kim lo\u1ea1i \u0111\u01b0\u1ee3c d\u00e1t ph\u1ee7 kim lo\u1ea1i qu\u00fd.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– B\u1eb1ng kim lo\u1ea1i qu\u00fd \u0111\u00e3 ho\u1eb7c ch\u01b0a m\u1ea1 ho\u1eb7c d\u00e1t ph\u1ee7 kim lo\u1ea1i qu\u00fd:<\/p><\/td><\/tr>

7113.19<\/p><\/td>

– – B\u1eb1ng kim lo\u1ea1i qu\u00fd kh\u00e1c, \u0111\u00e3 ho\u1eb7c ch\u01b0a m\u1ea1 ho\u1eb7c d\u00e1t ph\u1ee7 kim lo\u1ea1i qu\u00fd:<\/p><\/td><\/tr>

7113.19.10<\/i><\/p><\/td>

– – – B\u1ed9 ph\u1eadn<\/p><\/td><\/tr>

7113.19.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

71.14<\/b><\/p><\/td>

\u0110\u1ed3 k\u1ef9 ngh\u1ec7 v\u00e0ng ho\u1eb7c b\u1ea1c v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a \u0111\u1ed3 k\u1ef9 ngh\u1ec7 v\u00e0ng b\u1ea1c, b\u1eb1ng kim lo\u1ea1i qu\u00fd ho\u1eb7c kim lo\u1ea1i d\u00e1t ph\u1ee7 kim lo\u1ea1i qu\u00fd.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– B\u1eb1ng kim lo\u1ea1i qu\u00fd \u0111\u00e3 ho\u1eb7c ch\u01b0a m\u1ea1 ho\u1eb7c d\u00e1t ph\u1ee7 kim lo\u1ea1i qu\u00fd:<\/p><\/td><\/tr>

7114.19.00<\/i><\/p><\/td>

– – B\u1eb1ng kim lo\u1ea1i qu\u00fd kh\u00e1c, \u0111\u00e3 ho\u1eb7c ch\u01b0a m\u1ea1 ho\u1eb7c d\u00e1t ph\u1ee7 kim lo\u1ea1i qu\u00fd<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

71.15<\/b><\/p><\/td>

C\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c b\u1eb1ng kim lo\u1ea1i qu\u00fd ho\u1eb7c kim lo\u1ea1i d\u00e1t ph\u1ee7 kim lo\u1ea1i qu\u00fd.<\/b><\/p><\/td><\/tr>

7115.90<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

7115.90.10<\/i><\/p><\/td>

– – B\u1eb1ng v\u00e0ng ho\u1eb7c b\u1ea1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

Ch\u01b0\u01a1ng 72<\/b><\/p><\/td>

S\u1eaft v\u00e0 th\u00e9p<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

72.02<\/b><\/p><\/td>

H\u1ee3p kim fero.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

7202.99.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

72.04<\/b><\/p><\/td>

Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n s\u1eaft; th\u1ecfi \u0111\u00fac ph\u1ebf li\u1ec7u n\u1ea5u l\u1ea1i t\u1eeb s\u1eaft ho\u1eb7c th\u00e9p.<\/b><\/p><\/td><\/tr>

7204.10.00<\/i><\/p><\/td>

– Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n c\u1ee7a gang \u0111\u00fac<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n c\u1ee7a th\u00e9p h\u1ee3p kim:<\/p><\/td><\/tr>

7204.21.00<\/i><\/p><\/td>

– – B\u1eb1ng th\u00e9p kh\u00f4ng g\u1ec9<\/p><\/td><\/tr>

7204.29.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

7204.30.00<\/i><\/p><\/td>

– Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n c\u1ee7a s\u1eaft ho\u1eb7c th\u00e9p tr\u00e1ng thi\u1ebfc<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n kh\u00e1c:<\/p><\/td><\/tr>

7204.41.00<\/i><\/p><\/td>

– – Phoi ti\u1ec7n, phoi b\u00e0o, m\u1ea3nh v\u1ee1, v\u1ea3y c\u00e1n, m\u1ea1t c\u01b0a, m\u1ea1t gi\u0169a, phoi c\u1eaft v\u00e0 bavia, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c \u00e9p th\u00e0nh kh\u1ed1i ho\u1eb7c \u0111\u00f3ng th\u00e0nh ki\u1ec7n, b\u00e1nh, b\u00f3<\/p><\/td><\/tr>

7204.49.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

7204.50.00<\/i><\/p><\/td>

– Th\u1ecfi \u0111\u00fac ph\u1ebf li\u1ec7u n\u1ea5u l\u1ea1i<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

Ch\u01b0\u01a1ng 74<\/b><\/p><\/td>

\u0110\u1ed3ng v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m b\u1eb1ng \u0111\u1ed3ng<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

74.01<\/b><\/p><\/td>

Sten \u0111\u1ed3ng; \u0111\u1ed3ng xi m\u0103ng ho\u00e1 (\u0111\u1ed3ng k\u1ebft t\u1ee7a).<\/b><\/p><\/td><\/tr>

7401.00.10<\/i><\/p><\/td>

– Sten \u0111\u1ed3ng<\/p><\/td><\/tr>

7401.00.20<\/i><\/p><\/td>

– \u0110\u1ed3ng xi m\u0103ng h\u00f3a (\u0111\u1ed3ng k\u1ebft t\u1ee7a)<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

74.02<\/b><\/p><\/td>

\u0110\u1ed3ng ch\u01b0a tinh luy\u1ec7n; a-n\u1ed1t \u0111\u1ed3ng d\u00f9ng cho \u0111i\u1ec7n ph\u00e2n tinh luy\u1ec7n.<\/b><\/p><\/td><\/tr>

7402.00.10<\/i><\/p><\/td>

– \u0110\u1ed3ng x\u1ed1p (blister copper)<\/p><\/td><\/tr>

7402.00.90<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

74.03<\/b><\/p><\/td>

\u0110\u1ed3ng tinh luy\u1ec7n v\u00e0 h\u1ee3p kim \u0111\u1ed3ng, ch\u01b0a gia c\u00f4ng.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– \u0110\u1ed3ng tinh luy\u1ec7n:<\/p><\/td><\/tr>

7403.11.00<\/p><\/td>

– – Ca-t\u1ed1t v\u00e0 c\u00e1c ph\u1ea7n c\u1ee7a ca-t\u1ed1t:<\/p><\/td><\/tr>

7403.11.00.10<\/i><\/p><\/td>

– – – \u0110\u1ed3ng tinh luy\u1ec7n nguy\u00ean ch\u1ea5t<\/p><\/td><\/tr>

7403.11.00.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

7403.12.00<\/i><\/p><\/td>

– – Thanh \u0111\u1ec3 k\u00e9o d\u00e2y<\/p><\/td><\/tr>

7403.13.00<\/i><\/p><\/td>

– – Que<\/p><\/td><\/tr>

7403.19.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– H\u1ee3p kim \u0111\u1ed3ng:<\/p><\/td><\/tr>

7403.21.00<\/i><\/p><\/td>

– – H\u1ee3p kim \u0111\u1ed3ng-k\u1ebdm (\u0111\u1ed3ng thau)<\/p><\/td><\/tr>

7403.22.00<\/i><\/p><\/td>

– – H\u1ee3p kim \u0111\u1ed3ng-thi\u1ebfc (\u0111\u1ed3ng thanh)<\/p><\/td><\/tr>

7403.29.00<\/i><\/p><\/td>

– – H\u1ee3p kim \u0111\u1ed3ng kh\u00e1c (tr\u1eeb c\u00e1c lo\u1ea1i h\u1ee3p kim \u0111\u1ed3ng ch\u1ee7 thu\u1ed9c nh\u00f3m 74.05)<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

7404.00.00<\/i><\/b><\/p><\/td>

Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n c\u1ee7a \u0111\u1ed3ng.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

7405.00.00<\/i><\/b><\/p><\/td>

H\u1ee3p kim \u0111\u1ed3ng ch\u1ee7.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

74.06<\/b><\/p><\/td>

B\u1ed9t v\u00e0 v\u1ea3y \u0111\u1ed3ng.<\/b><\/p><\/td><\/tr>

7406.10.00<\/i><\/p><\/td>

– B\u1ed9t kh\u00f4ng c\u00f3 c\u1ea5u tr\u00fac l\u1edbp<\/p><\/td><\/tr>

7406.20.00<\/i><\/p><\/td>

– B\u1ed9t c\u00f3 c\u1ea5u tr\u00fac l\u1edbp; v\u1ea3y \u0111\u1ed3ng<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

74.07<\/b><\/p><\/td>

\u0110\u1ed3ng \u1edf d\u1ea1ng thanh, que v\u00e0 d\u1ea1ng h\u00ecnh.<\/b><\/p><\/td><\/tr>

7407.10<\/p><\/td>

– B\u1eb1ng \u0111\u1ed3ng tinh luy\u1ec7n:<\/p><\/td><\/tr>

7407.10.30<\/i><\/p><\/td>

– – D\u1ea1ng h\u00ecnh<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– – D\u1ea1ng thanh v\u00e0 que:<\/p><\/td><\/tr>

7407.10.41<\/i><\/p><\/td>

– – – M\u1eb7t c\u1eaft ngang h\u00ecnh vu\u00f4ng ho\u1eb7c h\u00ecnh ch\u1eef nh\u1eadt<\/p><\/td><\/tr>

7407.10.49<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– B\u1eb1ng h\u1ee3p kim \u0111\u1ed3ng:<\/p><\/td><\/tr>

7407.21.00<\/i><\/p><\/td>

– – B\u1eb1ng h\u1ee3p kim \u0111\u1ed3ng-k\u1ebdm (\u0111\u1ed3ng thau)<\/p><\/td><\/tr>

7407.29.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

74.11<\/b><\/p><\/td>

C\u00e1c lo\u1ea1i \u1ed1ng v\u00e0 \u1ed1ng d\u1eabn b\u1eb1ng \u0111\u1ed3ng.<\/b><\/p><\/td><\/tr>

7411.10.00<\/p><\/td>

– B\u1eb1ng \u0111\u1ed3ng tinh luy\u1ec7n:<\/p><\/td><\/tr>

7411.10.00.90<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– B\u1eb1ng h\u1ee3p kim \u0111\u1ed3ng:<\/p><\/td><\/tr>

7411.21.00<\/i><\/p><\/td>

– – B\u1eb1ng h\u1ee3p kim \u0111\u1ed3ng-k\u1ebdm (\u0111\u1ed3ng thau)<\/p><\/td><\/tr>

7411.22.00<\/i><\/p><\/td>

– – B\u1eb1ng h\u1ee3p kim \u0111\u1ed3ng-niken (\u0111\u1ed3ng k\u1ec1n) ho\u1eb7c h\u1ee3p kim \u0111\u1ed3ng-niken-k\u1ebdm (b\u1ea1c niken)<\/p><\/td><\/tr>

7411.29.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

Ch\u01b0\u01a1ng 75<\/b><\/p><\/td>

Niken v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m b\u1eb1ng niken<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

75.01<\/b><\/p><\/td>

Sten niken, oxit niken thi\u00eau k\u1ebft v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m trung gian kh\u00e1c c\u1ee7a qu\u00e1 tr\u00ecnh luy\u1ec7n niken.<\/b><\/p><\/td><\/tr>

7501.10.00<\/i><\/p><\/td>

– Sten niken<\/p><\/td><\/tr>

7501.20.00<\/i><\/p><\/td>

– Oxit niken thi\u00eau k\u1ebft v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m trung gian kh\u00e1c c\u1ee7a qu\u00e1 tr\u00ecnh luy\u1ec7n niken<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

75.02<\/b><\/p><\/td>

Niken ch\u01b0a gia c\u00f4ng.<\/b><\/p><\/td><\/tr>

7502.10.00<\/i><\/p><\/td>

– Niken, kh\u00f4ng h\u1ee3p kim<\/p><\/td><\/tr>

7502.20.00<\/i><\/p><\/td>

– H\u1ee3p kim niken<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

75.03<\/b><\/p><\/td>

Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n niken.<\/b><\/p><\/td><\/tr>

7503.00.00.10<\/i><\/p><\/td>

– Phoi ti\u1ec7n, phoi b\u00e0o, b\u1ee5i x\u1ebb, m\u00f9n m\u1ea1t gi\u0169a, b\u1ed9t nghi\u1ec1n, b\u1ed9t \u0111\u1ebdo c\u1ee7a niken, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c \u00e9p th\u00e0nh kh\u1ed1i hay \u0111\u00f3ng th\u00e0nh ki\u1ec7n, b\u00e1nh, b\u00f3<\/p><\/td><\/tr>

7503.00.00.90<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

7504.00.00<\/i><\/b><\/p><\/td>

B\u1ed9t v\u00e0 v\u1ea3y niken.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

75.05<\/b><\/p><\/td>

Niken \u1edf d\u1ea1ng thanh, que, h\u00ecnh v\u00e0 d\u00e2y.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– Thanh, que v\u00e0 h\u00ecnh:<\/p><\/td><\/tr>

7505.11.00<\/i><\/p><\/td>

– – B\u1eb1ng niken, kh\u00f4ng h\u1ee3p kim<\/p><\/td><\/tr>

7505.12.00<\/i><\/p><\/td>

– – B\u1eb1ng h\u1ee3p kim niken<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

Ch\u01b0\u01a1ng 76<\/b><\/p><\/td>

Nh\u00f4m v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m b\u1eb1ng nh\u00f4m<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

76.01<\/b><\/p><\/td>

Nh\u00f4m ch\u01b0a gia c\u00f4ng.<\/b><\/p><\/td><\/tr>

7601.10.00<\/i><\/p><\/td>

– Nh\u00f4m, kh\u00f4ng h\u1ee3p kim<\/p><\/td><\/tr>

7601.20.00<\/i><\/p><\/td>

– H\u1ee3p kim nh\u00f4m<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

76.02<\/b><\/p><\/td>

Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n nh\u00f4m.<\/b><\/p><\/td><\/tr>

7602.00.00.10<\/i><\/p><\/td>

– Phoi ti\u1ec7n, phoi b\u00e0o, b\u1ee5i x\u1ebb, m\u00f9n m\u1ea1t gi\u0169a, b\u1ed9t nghi\u1ec1n, b\u1ed9t \u0111\u1ebdo c\u1ee7a nh\u00f4m, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c \u00e9p th\u00e0nh kh\u1ed1i hay \u0111\u00f3ng th\u00e0nh ki\u1ec7n, b\u00e1nh, b\u00f3.<\/p><\/td><\/tr>

7602.00.00.20<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

76.03<\/b><\/p><\/td>

B\u1ed9t v\u00e0 v\u1ea3y nh\u00f4m.<\/b><\/p><\/td><\/tr>

7603.10.00<\/i><\/p><\/td>

– B\u1ed9t kh\u00f4ng c\u00f3 c\u1ea5u tr\u00fac l\u1edbp<\/p><\/td><\/tr>

7603.20<\/p><\/td>

– B\u1ed9t c\u00f3 c\u1ea5u tr\u00fac l\u1edbp; v\u1ea3y nh\u00f4m:<\/p><\/td><\/tr>

7603.20.10<\/i><\/p><\/td>

– – V\u1ea3y nh\u00f4m<\/p><\/td><\/tr>

7603.20.20<\/i><\/p><\/td>

– – B\u1ed9t c\u00f3 c\u1ea5u tr\u00fac l\u1edbp<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

76.04<\/b><\/p><\/td>

Nh\u00f4m \u1edf d\u1ea1ng thanh, que v\u00e0 h\u00ecnh.<\/b><\/p><\/td><\/tr>

7604.10<\/p><\/td>

– B\u1eb1ng nh\u00f4m, kh\u00f4ng h\u1ee3p kim:<\/p><\/td><\/tr>

7604.10.10<\/i><\/p><\/td>

– – D\u1ea1ng thanh v\u00e0 que<\/p><\/td><\/tr>

7604.10.90<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– B\u1eb1ng h\u1ee3p kim nh\u00f4m:<\/p><\/td><\/tr>

7604.21<\/p><\/td>

– – D\u1ea1ng h\u00ecnh r\u1ed7ng:<\/p><\/td><\/tr>

7604.21.10<\/i><\/p><\/td>

– – – Lo\u1ea1i ph\u00f9 h\u1ee3p \u0111\u1ec3 l\u00e0m d\u00e0n l\u1ea1nh c\u1ee7a m\u00e1y \u0111i\u1ec1u ho\u00e0 kh\u00f4ng kh\u00ed cho xe c\u00f3 \u0111\u1ed9ng c\u01a1<\/p><\/td><\/tr>

7604.21.20<\/i><\/p><\/td>

– – – Thanh \u0111\u1ec7m b\u1eb1ng nh\u00f4m cho c\u1eeda ra v\u00e0o v\u00e0 c\u1eeda s\u1ed5<\/p><\/td><\/tr>

7604.21.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

7604.29<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

7604.29.10<\/i><\/p><\/td>

– – – D\u1ea1ng thanh v\u00e0 que \u0111\u01b0\u1ee3c \u00e9p \u0111\u00f9n<\/p><\/td><\/tr>

7604.29.30<\/i><\/p><\/td>

– – – D\u1ea1ng h\u00ecnh ch\u1eef Y d\u00f9ng cho d\u00e2y kh\u00f3a k\u00e9o, \u1edf d\u1ea1ng cu\u1ed9n<\/p><\/td><\/tr>

7604.29.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

76.05<\/b><\/p><\/td>

D\u00e2y nh\u00f4m.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– B\u1eb1ng nh\u00f4m, kh\u00f4ng h\u1ee3p kim:<\/p><\/td><\/tr>

7605.11.00<\/p><\/td>

– – K\u00edch th\u01b0\u1edbc m\u1eb7t c\u1eaft ngang l\u1edbn nh\u1ea5t tr\u00ean 7 mm<\/p><\/td><\/tr>

7605.19<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

7605.19.10<\/i><\/p><\/td>

– – – \u0110\u01b0\u1eddng k\u00ednh kh\u00f4ng qu\u00e1 0,0508 mm<\/p><\/td><\/tr>

7605.19.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– B\u1eb1ng h\u1ee3p kim nh\u00f4m:<\/p><\/td><\/tr>

7605.21.00<\/i><\/p><\/td>

– – K\u00edch th\u01b0\u1edbc m\u1eb7t c\u1eaft ngang l\u1edbn nh\u1ea5t tr\u00ean 7 mm<\/p><\/td><\/tr>

7605.29<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

7605.29.10<\/i><\/p><\/td>

– – – C\u00f3 \u0111\u01b0\u1eddng k\u00ednh kh\u00f4ng qu\u00e1 0,254mm<\/p><\/td><\/tr>

7605.29.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

76.06<\/b><\/p><\/td>

Nh\u00f4m \u1edf d\u1ea1ng t\u1ea5m, l\u00e1 v\u00e0 d\u1ea3i, chi\u1ec1u d\u00e0y tr\u00ean 0,2 mm.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– H\u00ecnh ch\u1eef nh\u1eadt (k\u1ec3 c\u1ea3 h\u00ecnh vu\u00f4ng):<\/p><\/td><\/tr>

7606.11<\/p><\/td>

– – B\u1eb1ng nh\u00f4m, kh\u00f4ng h\u1ee3p kim:<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– – –\u00a0D\u1ea1ng l\u00e1:<\/p><\/td><\/tr>

7606.12.32<\/p><\/td>

– – – –\u00a0\u0110\u1ec3 l\u00e0m lon (k\u1ec3 c\u1ea3 \u0111\u00e1y lon v\u00e0 n\u1eafp lon), d\u1ea1ng cu\u1ed9n:<\/p><\/td><\/tr>

7606.12 32.10<\/i><\/p><\/td>

– – – – – D\u1ea3i nh\u00f4m cu\u1ed9n<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

Ch\u01b0\u01a1ng 78<\/b><\/p><\/td>

Ch\u00ec v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m b\u1eb1ng ch\u00ec<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

78.01<\/b><\/p><\/td>

Ch\u00ec ch\u01b0a gia c\u00f4ng.<\/b><\/p><\/td><\/tr>

7801.10.00<\/p><\/td>

– Ch\u00ec tinh luy\u1ec7n<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

7801.91.00<\/i><\/p><\/td>

– – C\u00f3 h\u00e0m l\u01b0\u1ee3ng antimon t\u00ednh theo kh\u1ed1i l\u01b0\u1ee3ng l\u00e0 l\u1edbn nh\u1ea5t so v\u1edbi h\u00e0m l\u01b0\u1ee3ng c\u1ee7a c\u00e1c nguy\u00ean t\u1ed1 kh\u00e1c ngo\u00e0i ch\u00ec<\/p><\/td><\/tr>

7801.99.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

78.02<\/b><\/p><\/td>

Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n ch\u00ec.<\/b><\/p><\/td><\/tr>

7802.00.00.10<\/i><\/p><\/td>

– Phoi ti\u1ec7n, phoi b\u00e0o, b\u1ee5i x\u1ebb, m\u00f9n m\u1ea1t gi\u0169a, b\u1ed9t nghi\u1ec1n, b\u1ed9t \u0111\u1ebdo c\u1ee7a ch\u00ec, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c \u00e9p th\u00e0nh kh\u1ed1i hay \u0111\u00f3ng th\u00e0nh ki\u1ec7n, b\u00e1nh, b\u00f3.<\/p><\/td><\/tr>

7802.00.00.90<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

78.04<\/b><\/p><\/td>

Ch\u00ec \u1edf d\u1ea1ng t\u1ea5m, l\u00e1, d\u1ea3i v\u00e0 l\u00e1 m\u1ecfng; b\u1ed9t v\u00e0 v\u1ea3y ch\u00ec.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– Ch\u00ec \u1edf d\u1ea1ng t\u1ea5m, l\u00e1, d\u1ea3i v\u00e0 l\u00e1 m\u1ecfng:<\/p><\/td><\/tr>

7804.11<\/p><\/td>

– – L\u00e1, d\u1ea3i v\u00e0 l\u00e1 m\u1ecfng c\u00f3 chi\u1ec1u d\u00e0y (tr\u1eeb ph\u1ea7n b\u1ed3i) kh\u00f4ng qu\u00e1 0,2 mm:<\/p><\/td><\/tr>

7804.11.10<\/i><\/p><\/td>

– – – Chi\u1ec1u d\u00e0y kh\u00f4ng qu\u00e1 0,15 mm<\/p><\/td><\/tr>

7804.11.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

7804.19.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

7804.20.00<\/i><\/p><\/td>

– B\u1ed9t v\u00e0 v\u1ea3y ch\u00ec<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

78.06<\/b><\/p><\/td>

C\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c b\u1eb1ng ch\u00ec.<\/b><\/p><\/td><\/tr>

7806.00.20<\/p><\/td>

– Thanh, que, d\u1ea1ng h\u00ecnh v\u00e0 d\u00e2y:<\/p><\/td><\/tr>

7806.00.20.10<\/i><\/p><\/td>

– – Thanh, que, d\u1ea1ng h\u00ecnh<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

Ch\u01b0\u01a1ng 79<\/b><\/p><\/td>

K\u1ebdm v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m b\u1eb1ng k\u1ebdm<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

79.01<\/b><\/p><\/td>

K\u1ebdm ch\u01b0a gia c\u00f4ng.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– K\u1ebdm, kh\u00f4ng h\u1ee3p kim:<\/p><\/td><\/tr>

7901.11.00<\/p><\/td>

– – C\u00f3 h\u00e0m l\u01b0\u1ee3ng k\u1ebdm t\u1eeb 99,99% tr\u1edf l\u00ean t\u00ednh theo kh\u1ed1i l\u01b0\u1ee3ng:<\/p><\/td><\/tr>

7901.11.00.10<\/i><\/p><\/td>

– – – D\u1ea1ng th\u1ecfi<\/p><\/td><\/tr>

7901.11.00.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

7901.12.00<\/p><\/td>

– – C\u00f3 h\u00e0m l\u01b0\u1ee3ng k\u1ebdm d\u01b0\u1edbi 99,99% t\u00ednh theo kh\u1ed1i l\u01b0\u1ee3ng :<\/p><\/td><\/tr>

7901.12.00.10<\/i><\/p><\/td>

– – – D\u1ea1ng th\u1ecfi<\/p><\/td><\/tr>

7901.12.00.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

7901.20.00<\/p><\/td>

– H\u1ee3p kim k\u1ebdm:<\/p><\/td><\/tr>

7901.20.00.10<\/i><\/p><\/td>

– – D\u1ea1ng th\u1ecfi<\/p><\/td><\/tr>

7901.20.00.90<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

79.02<\/b><\/p><\/td>

Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n k\u1ebdm.<\/b><\/p><\/td><\/tr>

7902.00.00.10<\/i><\/p><\/td>

– Phoi ti\u1ec7n, phoi b\u00e0o, b\u1ee5i x\u1ebb, m\u00f9n m\u1ea1t gi\u0169a, b\u1ed9t nghi\u1ec1n, b\u1ed9t \u0111\u1ebdo c\u1ee7a k\u1ebdm, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u00f3ng, \u00e9p th\u00e0nh kh\u1ed1i hay th\u00e0nh ki\u1ec7n, b\u00e1nh, b\u00f3.<\/p><\/td><\/tr>

7902.00.00.90<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

79.03<\/b><\/p><\/td>

B\u1ed9t, b\u1ee5i v\u00e0 v\u1ea3y k\u1ebdm.<\/b><\/p><\/td><\/tr>

7903.10.00<\/i><\/p><\/td>

– B\u1ee5i k\u1ebdm<\/p><\/td><\/tr>

7903.90.00<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

7904.00.00<\/i><\/b><\/p><\/td>

K\u1ebdm \u1edf d\u1ea1ng thanh, que, h\u00ecnh v\u00e0 d\u00e2y.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

79.05<\/b><\/p><\/td>

K\u1ebdm\u00a0<\/b>\u1edf<\/b>\u00a0d\u1ea1ng t\u1ea5m, l\u00e1, d\u1ea3i v\u00e0 l\u00e1 m\u1ecfng.<\/b><\/p><\/td><\/tr>

7905.00.40<\/i><\/p><\/td>

– Chi\u1ec1u d\u00e0y kh\u00f4ng qu\u00e1 0,15 mm<\/p><\/td><\/tr>

7905.00.90<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

Ch\u01b0\u01a1ng 80<\/b><\/p><\/td>

Thi\u1ebfc v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m b\u1eb1ng thi\u1ebfc<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

80.01<\/b><\/p><\/td>

Thi\u1ebfc ch\u01b0a gia c\u00f4ng.<\/b><\/p><\/td><\/tr>

8001.10.00<\/p><\/td>

– Thi\u1ebfc, kh\u00f4ng h\u1ee3p kim:<\/p><\/td><\/tr>

8001.10.00.10<\/i><\/p><\/td>

– – D\u1ea1ng th\u1ecfi<\/p><\/td><\/tr>

8001.10.00.90<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

8001.20.00<\/p><\/td>

– H\u1ee3p kim thi\u1ebfc:<\/p><\/td><\/tr>

8001.20.00.10<\/i><\/p><\/td>

– – D\u1ea1ng th\u1ecfi<\/p><\/td><\/tr>

8001.20.00.90<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

80.02<\/b><\/p><\/td>

Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n thi\u1ebfc.<\/b><\/p><\/td><\/tr>

8002.00.00.10<\/p><\/td>

– Phoi ti\u1ec7n, phoi b\u00e0o, b\u1ee5i x\u1ebb, m\u00f9n m\u1ea1t gi\u0169a, b\u1ed9t nghi\u1ec1n, b\u1ed9t \u0111\u1ebdo c\u1ee7a thi\u1ebfc, \u0111\u00e3 ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c \u00e9p th\u00e0nh kh\u1ed1i hay \u0111\u00f3ng th\u00e0nh ki\u1ec7n, b\u00e1nh, b\u00f3<\/p><\/td><\/tr>

8002.00.00.90<\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

80.03<\/b><\/p><\/td>

Thi\u1ebfc\u00a0<\/b>\u1edf<\/b>\u00a0d\u1ea1ng thanh, que, d\u1ea1ng h\u00ecnh v\u00e0 d\u00e2y.<\/b><\/p><\/td><\/tr>

8003.00.10<\/i><\/p><\/td>

– Thanh v\u00e0 que h\u00e0n<\/p><\/td><\/tr>

8003.00.90<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

80.07<\/b><\/p><\/td>

C\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c b\u1eb1ng thi\u1ebfc.<\/b><\/p><\/td><\/tr>

8007.00.30<\/p><\/td>

– L\u00e1 m\u1ecfng (\u0111\u00e3 ho\u1eb7c ch\u01b0a in ho\u1eb7c b\u1ed3i tr\u00ean gi\u1ea5y, b\u00eca, plastic ho\u1eb7c v\u1eadt li\u1ec7u b\u1ed3i t\u01b0\u01a1ng t\u1ef1), c\u00f3 chi\u1ec1u d\u00e0y (tr\u1eeb ph\u1ea7n b\u1ed3i) kh\u00f4ng qu\u00e1 0,2 mm; d\u1ea1ng b\u1ed9t v\u00e0 v\u1ea3y:<\/p><\/td><\/tr>

8007.00.30.10<\/i><\/p><\/td>

– – D\u1ea1ng b\u1ed9t v\u00e0 v\u1ea3y<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

Ch\u01b0\u01a1ng 81<\/b><\/p><\/td>

Kim lo\u1ea1i c\u01a1 b\u1ea3n kh\u00e1c; g\u1ed1m kim lo\u1ea1i; c\u00e1c s\u1ea3n ph\u1ea9m c\u1ee7a ch\u00fang<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

\u00a0<\/b><\/p><\/td><\/tr>

81.01<\/b><\/p><\/td>

Vonfram v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m l\u00e0m t\u1eeb vonfram, k\u1ec3 c\u1ea3 ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n.<\/b><\/p><\/td><\/tr>

8101.10.00<\/i><\/p><\/td>

– B\u1ed9t<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

8101.94.00<\/i><\/p><\/td>

– – Vonfram ch\u01b0a gia c\u00f4ng, k\u1ec3 c\u1ea3 thanh v\u00e0 que thu \u0111\u01b0\u1ee3c t\u1eeb qu\u00e1 tr\u00ecnh thi\u00eau k\u1ebft<\/p><\/td><\/tr>

8101.96.00<\/i><\/p><\/td>

– – D\u00e2y<\/p><\/td><\/tr>

8101.97.00<\/i><\/p><\/td>

– – Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8101.99<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

8101.99.10<\/i><\/p><\/td>

– – – Thanh v\u00e0 que, tr\u1eeb c\u00e1c lo\u1ea1i thu \u0111\u01b0\u1ee3c t\u1eeb qu\u00e1 tr\u00ecnh thi\u00eau k\u1ebft; d\u1ea1ng h\u00ecnh, l\u00e1, d\u1ea3i v\u00e0 l\u00e1 m\u1ecfng<\/p><\/td><\/tr>

8101.99.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

81.02<\/b><\/p><\/td>

Molyp\u0111en v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m l\u00e0m t\u1eeb molyp\u0111en, k\u1ec3 c\u1ea3 ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n.<\/b><\/p><\/td><\/tr>

8102.10.00<\/p><\/td>

– B\u1ed9t<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

8102.94.00<\/i><\/p><\/td>

– – Molyp\u0111en ch\u01b0a gia c\u00f4ng, k\u1ec3 c\u1ea3 thanh v\u00e0 que thu \u0111\u01b0\u1ee3c t\u1eeb qu\u00e1 tr\u00ecnh thi\u00eau k\u1ebft<\/p><\/td><\/tr>

8102.95.00<\/i><\/p><\/td>

– – Thanh v\u00e0 que, tr\u1eeb c\u00e1c lo\u1ea1i thu \u0111\u01b0\u1ee3c t\u1eeb qu\u00e1 tr\u00ecnh thi\u00eau k\u1ebft, d\u1ea1ng h\u00ecnh, t\u1ea5m, l\u00e1, d\u1ea3i v\u00e0 l\u00e1 m\u1ecfng<\/p><\/td><\/tr>

8102.96.00<\/i><\/p><\/td>

– – D\u00e2y<\/p><\/td><\/tr>

8102.97.00<\/i><\/p><\/td>

– – Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8102.99.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

81.03<\/b><\/p><\/td>

Tantan v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m l\u00e0m t\u1eeb tantan, k\u1ec3 c\u1ea3 ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n.<\/b><\/p><\/td><\/tr>

8103.20.00<\/i><\/p><\/td>

– Tantan ch\u01b0a gia c\u00f4ng, k\u1ec3 c\u1ea3 thanh v\u00e0 que thu \u0111\u01b0\u1ee3c t\u1eeb qu\u00e1 tr\u00ecnh thi\u00eau k\u1ebft; b\u1ed9t<\/p><\/td><\/tr>

8103.30.00<\/i><\/p><\/td>

– Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

8103.91.00<\/i><\/p><\/td>

– – Ch\u00e9n nung (crucible)<\/p><\/td><\/tr>

8103.99.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

81.04<\/b><\/p><\/td>

Magi\u00ea v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m c\u1ee7a magi\u00ea, k\u1ec3 c\u1ea3 ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– Magi\u00ea ch\u01b0a gia c\u00f4ng:<\/p><\/td><\/tr>

8104.11.00<\/i><\/p><\/td>

– – C\u00f3 ch\u1ee9a h\u00e0m l\u01b0\u1ee3ng magi\u00ea \u00edt nh\u1ea5t 99,8% t\u00ednh theo kh\u1ed1i l\u01b0\u1ee3ng<\/p><\/td><\/tr>

8104.19.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

8104.20.00<\/i><\/p><\/td>

– Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8104.30.00<\/i><\/p><\/td>

– M\u1ea1t gi\u0169a, phoi ti\u1ec7n v\u00e0 h\u1ea1t, \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo k\u00edch c\u1ee1; b\u1ed9t<\/p><\/td><\/tr>

8104.90.00<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

81.05<\/b><\/p><\/td>

Coban sten v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m trung gian kh\u00e1c t\u1eeb luy\u1ec7n coban; coban v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m b\u1eb1ng coban, k\u1ec3 c\u1ea3 ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n.<\/b><\/p><\/td><\/tr>

8105.20<\/p><\/td>

– Coban sten v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m trung gian kh\u00e1c t\u1eeb luy\u1ec7n coban; coban ch\u01b0a gia c\u00f4ng; b\u1ed9t:<\/p><\/td><\/tr>

8105.20.10<\/i><\/p><\/td>

– – Coban ch\u01b0a gia c\u00f4ng<\/p><\/td><\/tr>

8105.20.90<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

8105.30.00<\/i><\/p><\/td>

– Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8105.90.00<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

81.06<\/b><\/p><\/td>

Bismut v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m l\u00e0m t\u1eeb bismut, k\u1ec3 c\u1ea3 ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n.<\/b><\/p><\/td><\/tr>

8106.10<\/p><\/td>

– Ch\u1ee9a h\u00e0m l\u01b0\u1ee3ng bismut tr\u00ean 99,99%, t\u00ednh theo kh\u1ed1i l\u01b0\u1ee3ng:<\/p><\/td><\/tr>

8106.10.10<\/p><\/td>

– – Bismut ch\u01b0a gia c\u00f4ng; ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n; b\u1ed9t:<\/p><\/td><\/tr>

8106.10.10.10<\/i><\/p><\/td>

– – – Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8106.10.10.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

8106.10.90<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

8106.90<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

8106.90.10<\/p><\/td>

– – Bismut ch\u01b0a gia c\u00f4ng; ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n; b\u1ed9t:<\/p><\/td><\/tr>

8106.90.10.10<\/i><\/p><\/td>

– – – Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8106.90.10.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

8106.90.90<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

81.08<\/b><\/p><\/td>

Titan v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m l\u00e0m t\u1eeb titan, k\u1ec3 c\u1ea3 ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n.<\/b><\/p><\/td><\/tr>

8108.20.00<\/i><\/p><\/td>

– Titan ch\u01b0a gia c\u00f4ng; b\u1ed9t<\/p><\/td><\/tr>

8108.30.00<\/i><\/p><\/td>

– Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8108.90.00<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

81.09<\/b><\/p><\/td>

Zircon v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m l\u00e0m t\u1eeb zircon, k\u1ec3 c\u1ea3 ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– Zircon ch\u01b0a gia c\u00f4ng; b\u1ed9t:<\/p><\/td><\/tr>

8109.21.00<\/i><\/p><\/td>

– – Ch\u1ee9a h\u00e0m l\u01b0\u1ee3ng hafini trong zircon d\u01b0\u1edbi 1\/500 t\u00ednh theo kh\u1ed1i l\u01b0\u1ee3ng<\/p><\/td><\/tr>

8109.29.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n:<\/p><\/td><\/tr>

8109.31.00<\/i><\/p><\/td>

– – Ch\u1ee9a h\u00e0m l\u01b0\u1ee3ng hafini trong zircon d\u01b0\u1edbi 1\/500 t\u00ednh theo kh\u1ed1i l\u01b0\u1ee3ng<\/p><\/td><\/tr>

8109.39.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

8109.91.00<\/i><\/p><\/td>

– – Ch\u1ee9a h\u00e0m l\u01b0\u1ee3ng hafini trong zircon d\u01b0\u1edbi 1\/500 t\u00ednh theo kh\u1ed1i l\u01b0\u1ee3ng<\/p><\/td><\/tr>

8109.99.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

81.10<\/b><\/p><\/td>

Antimon v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m l\u00e0m t\u1eeb antimon, k\u1ec3 c\u1ea3 ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n.<\/b><\/p><\/td><\/tr>

8110.10.00<\/i><\/p><\/td>

– Antimon ch\u01b0a gia c\u00f4ng; b\u1ed9t<\/p><\/td><\/tr>

8110.20.00<\/i><\/p><\/td>

– Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8110.90.00<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

81.11<\/b><\/p><\/td>

Mangan v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m l\u00e0m t\u1eeb mangan, k\u1ec3 c\u1ea3 ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n.<\/b><\/p><\/td><\/tr>

8111.00.10<\/i><\/p><\/td>

– Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8111.00.90<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

81.12<\/b><\/p><\/td>

Beryli, cr\u00f4m, hafini, reni, tali, ca\u0111imi, germani, vanadi, gali, indi v\u00e0 niobi (columbi), v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m t\u1eeb c\u00e1c kim lo\u1ea1i n\u00e0y, k\u1ec3 c\u1ea3 ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n.<\/b><\/p><\/td><\/tr>

\u00a0<\/b><\/p><\/td>

– Beryli:<\/p><\/td><\/tr>

8112.12.00<\/i><\/p><\/td>

– – Ch\u01b0a gia c\u00f4ng; b\u1ed9t<\/p><\/td><\/tr>

8112.13.00<\/i><\/p><\/td>

– – Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8112.19.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Cr\u00f4m:<\/p><\/td><\/tr>

8112.21.00<\/i><\/p><\/td>

– – Ch\u01b0a gia c\u00f4ng; b\u1ed9t<\/p><\/td><\/tr>

8112.22.00<\/i><\/p><\/td>

– – Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8112.29.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Hafini:<\/p><\/td><\/tr>

8112.31.00<\/p><\/td>

– – Ch\u01b0a gia c\u00f4ng; ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n; b\u1ed9t:<\/p><\/td><\/tr>

8112.31.00.10<\/i><\/p><\/td>

– – – Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8112.31.00.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

8112.39.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Reni:<\/p><\/td><\/tr>

8112.41.00<\/p><\/td>

– – Ch\u01b0a gia c\u00f4ng; ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n; b\u1ed9t<\/p><\/td><\/tr>

8112.41.00.10<\/i><\/p><\/td>

– – – Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8112.41.00.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

8112.49.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Tali:<\/p><\/td><\/tr>

8112.51.00<\/i><\/p><\/td>

– – Ch\u01b0a gia c\u00f4ng; b\u1ed9t<\/p><\/td><\/tr>

8112.52.00<\/i><\/p><\/td>

– – Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8112.59.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Ca\u0111imi:<\/p><\/td><\/tr>

8112.61.00<\/i><\/p><\/td>

– – Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8112.69<\/p><\/td>

– – Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

8112.69.10<\/i><\/p><\/td>

– – – Ch\u01b0a gia c\u00f4ng; b\u1ed9t<\/p><\/td><\/tr>

8112.69.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

– Lo\u1ea1i kh\u00e1c:<\/p><\/td><\/tr>

8112.92.00<\/p><\/td>

– – Ch\u01b0a gia c\u00f4ng; ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n; b\u1ed9t:<\/p><\/td><\/tr>

8112.92.00.10<\/i><\/p><\/td>

– – – Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8112.92.00.90<\/i><\/p><\/td>

– – – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

8112.99.00<\/i><\/p><\/td>

– – Lo\u1ea1i kh\u00e1c<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

81.13<\/b><\/p><\/td>

G\u1ed1m kim lo\u1ea1i v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m l\u00e0m t\u1eeb g\u1ed1m kim lo\u1ea1i, k\u1ec3 c\u1ea3 ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n.<\/b><\/p><\/td><\/tr>

8113.00.00.10<\/i><\/p><\/td>

– Ph\u1ebf li\u1ec7u v\u00e0 m\u1ea3nh v\u1ee5n<\/p><\/td><\/tr>

8113.00.00.90<\/i><\/p><\/td>

– Lo\u1ea1i kh\u00e1c;<\/p><\/td><\/tr><\/tbody><\/table>

Ghi ch\u00fa:\u00a0Danh m\u1ee5c t\u1ea1i Ph\u1ee5 l\u1ee5c n\u00e0y bao g\u1ed3m M\u00e3 h\u00e0ng v\u00e0 M\u00f4 t\u1ea3 h\u00e0ng h\u00f3a theo Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n tra c\u1ee9u Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam \u0111\u1ec3 \u00e1p d\u1ee5ng.<\/p>

\u00a0<\/p>

<\/a>PH\u1ee4 L\u1ee4C III<\/p>

<\/a>B\u1ea2NG K\u00ca H\u00c0NG H\u00d3A B\u00c1N CHO KH\u00c1CH XU\u1ea4T C\u1ea2NH T\u1ea0I KHU V\u1ef0C C\u00c1CH LY, C\u1eecA H\u00c0NG MI\u1ec4N THU\u1ebe
(K\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7)<\/i><\/p>

(01) T\u00ean doanh nghi\u1ec7p:<\/p>

(02) M\u00e3 s\u1ed1 thu\u1ebf:<\/p>

(03) C\u1eeda h\u00e0ng\/kho ch\u1ee9a h\u00e0ng:<\/p>

(04) Qu\u1ed1c gia\/v\u00f9ng l\u00e3nh th\u1ed5 giao h\u00e0ng:<\/p>

STT<\/b><\/p><\/td>

\u00a0<\/p><\/td>

Th\u00f4ng tin ng\u01b0\u1eddi mua h\u00e0ng<\/b><\/p><\/td>

Th\u00f4ng tin h\u00e0ng h\u00f3a<\/b><\/p><\/td><\/tr>

S\u1ed1 h\u00f3a \u0111\u01a1n<\/b><\/p><\/td>

Ng\u00e0y h\u00f3a \u0111\u01a1n<\/b><\/p><\/td>

H\u1ecd t\u00ean<\/b><\/p><\/td>

Qu\u1ed1c t\u1ecbch<\/b><\/p><\/td>

S\u1ed1 h\u1ed9 chi\u1ebfu\/s\u1ed1 gi\u1ea5y th\u00f4ng h\u00e0nh\/s\u1ed1 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb \u0111i l\u1ea1i qu\u1ed1c t\u1ebf<\/b><\/p><\/td>

Ng\u00e0y c\u1ea5p<\/b><\/p><\/td>

T\u00ean h\u00e0ng<\/b><\/p><\/td>

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p><\/td>

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p><\/td>

Tr\u1ecb gi\u00e1<\/b><\/p><\/td><\/tr>

(05)<\/p><\/td>

(06)<\/p><\/td>

(07)<\/p><\/td>

(08)<\/p><\/td>

(09)<\/p><\/td>

(10)<\/p><\/td>

(11)<\/p><\/td>

(12)<\/p><\/td>

(13)<\/p><\/td>

(14)<\/p><\/td>

(15)<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td>

\u00a0<\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

\u00a0<\/p><\/td>

\u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT
C\u1ee6A DOANH NGHI\u1ec6P
<\/b>(K\u00fd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u)<\/i><\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

<\/a>PH\u1ee4 L\u1ee4C IV<\/b><\/p>

<\/a>HO\u00c0N THU\u1ebe \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A MUA T\u1ea0I VI\u1ec6T NAM MANG THEO KHI XU\u1ea4T C\u1ea2NH C\u1ee6A NG\u01af\u1edcI N\u01af\u1edaC NGO\u00c0I, NG\u01af\u1edcI VI\u1ec6T NAM \u0110\u1ecaNH C\u01af \u1ede N\u01af\u1edaC NGO\u00c0I MANG H\u1ed8 CHI\u1ebeU HO\u1eb6C GI\u1ea4Y T\u1edc C\u00d3 GI\u00c1 TR\u1eca \u0110I L\u1ea0I QU\u1ed0C T\u1ebe
(K\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7)<\/i><\/p>

Vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mang h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb \u0111i l\u1ea1i qu\u1ed1c t\u1ebf mua h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam v\u00e0 mang theo khi xu\u1ea5t c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 33 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>

1. H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c n\u00e0y l\u00e0 h\u00e0ng h\u00f3a \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh sau:<\/p>

a) H\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m xu\u1ea5t kh\u1ea9u; Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo gi\u1ea5y ph\u00e9p c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ho\u1eb7c Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a069\/2018\/N\u0110-CP<\/a>\u00a0ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd ngo\u1ea1i th\u01b0\u01a1ng<\/a>\u00a0v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

b) H\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea5m \u0111\u01b0a l\u00ean t\u00e0u bay quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 12 Lu\u1eadt H\u00e0ng kh\u00f4ng d\u00e2n d\u1ee5ng Vi\u1ec7t Nam\u00a0ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2006 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.<\/p>

c) H\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a008\/2003\/TT-BTC<\/a>\u00a0ng\u00e0y 15 th\u00e1ng 01 n\u0103m 2003 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/p>

d) H\u00e0ng h\u00f3a mua t\u1ea1i doanh nghi\u1ec7p b\u00e1n h\u00e0ng ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ch\u01b0a qua s\u1eed d\u1ee5ng, c\u00f2n nguy\u00ean \u0111ai, nguy\u00ean ki\u1ec7n khi mua h\u00e0ng, c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp trong th\u1eddi gian t\u1ed1i \u0111a 60 ng\u00e0y t\u00ednh \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i xu\u1ea5t c\u1ea3nh.<\/p>

\u0111) Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf mua t\u1ea1i 01 c\u1eeda h\u00e0ng trong 01 ng\u00e0y (k\u1ec3 c\u1ea3 c\u1ed9ng g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n mua h\u00e0ng trong c\u00f9ng 01 ng\u00e0y t\u1ea1i 01 c\u1eeda h\u00e0ng) t\u1ed1i thi\u1ec3u t\u1eeb 02 (hai) tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>

2. S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, \u0111\u1ed3ng ti\u1ec1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/p>

a) S\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ho\u00e0n b\u1eb1ng 85% (t\u00e1m m\u01b0\u01a1i l\u0103m ph\u1ea7n tr\u0103m) tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ed1 h\u00e0ng h\u00f3a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mang theo khi xu\u1ea5t c\u1ea3nh qua c\u1eeda kh\u1ea9u ho\u00e0n thu\u1ebf.<\/p>

Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng b\u1eb1ng 15% (m\u01b0\u1eddi l\u0103m ph\u1ea7n tr\u0103m) tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ed1 h\u00e0ng h\u00f3a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mang theo khi xu\u1ea5t c\u1ea3nh qua c\u1eeda kh\u1ea9u ho\u00e0n thu\u1ebf.<\/p>

b) \u0110\u1ed3ng ti\u1ec1n ho\u00e0n thu\u1ebf l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf t\u1eeb \u0111\u1ed3ng Vi\u1ec7t Nam sang ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i th\u00ec ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u1ef1c hi\u1ec7n b\u00e1n ngo\u1ea1i t\u1ec7 cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

T\u1ef7 gi\u00e1 chuy\u1ec3n \u0111\u1ed5i l\u00e0 t\u1ef7 gi\u00e1 do ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ni\u00eam y\u1ebft t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/p>

3. Th\u1eddi \u0111i\u1ec3m ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/p>

a) Th\u1eddi \u0111i\u1ec3m ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i xu\u1ea5t c\u1ea3nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ngay sau khi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ki\u1ec3m tra h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf t\u1ea1i qu\u1ea7y ho\u00e0n thu\u1ebf c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i l\u00e0m \u0111\u1ea1i l\u00fd ho\u00e0n thu\u1ebf v\u00e0 tr\u01b0\u1edbc gi\u1edd l\u00ean t\u00e0u bay c\u1ee7a chuy\u1ebfn bay ho\u1eb7c t\u00e0u bi\u1ec3n c\u1ee7a chuy\u1ebfn t\u00e0u ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i xu\u1ea5t c\u1ea3nh.<\/p>

b) C\u01a1 quan h\u1ea3i quan, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed1 tr\u00ed c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c l\u00e0m vi\u1ec7c trong t\u1ea5t c\u1ea3 c\u00e1c ng\u00e0y k\u1ec3 c\u1ea3 ng\u00e0y l\u1ec5, ch\u1ee7 nh\u1eadt v\u00e0 ngo\u00e0i gi\u1edd l\u00e0m vi\u1ec7c h\u00e0nh ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

4. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i khi xu\u1ea5t c\u1ea3nh<\/p>

a) Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i xu\u1ea5t tr\u00ecnh cho c\u01a1 quan h\u1ea3i quan t\u1ea1i qu\u1ea7y ki\u1ec3m tra h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf, h\u00e0ng h\u00f3a, c\u00e1c gi\u1ea5y t\u1edd sau \u0111\u00e2y:<\/p>

a1) H\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd nh\u1eadp xu\u1ea5t c\u1ea3nh.<\/p>

a2) H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

a3) H\u00e0ng h\u00f3a.<\/p>

b) C\u01a1 quan h\u1ea3i quan ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a t\u1ea1i qu\u1ea7y ki\u1ec3m tra h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf, h\u00e0ng h\u00f3a. Vi\u1ec7c ki\u1ec3m tra th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>

b1) \u0110\u1ed1i chi\u1ebfu x\u00e1c \u0111\u1ecbnh t\u1eebng n\u1ed9i dung kh\u1edbp \u0111\u00fang gi\u1eefa th\u00f4ng tin ghi tr\u00ean h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd nh\u1eadp xu\u1ea5t c\u1ea3nh v\u1edbi th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf do ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i xu\u1ea5t tr\u00ecnh; th\u00f4ng tin h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i (H\u1ec7 th\u1ed1ng) do doanh nghi\u1ec7p b\u00e1n h\u00e0ng g\u1eedi, H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m 1 Ph\u1ee5 l\u1ee5c n\u00e0y.<\/p>

b2) Ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro.<\/p>

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t tr\u00ecnh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a t\u1ea1i h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf ghi kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin theo quy \u0111\u1ecbnh ho\u1eb7c h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf kh\u00f4ng c\u00f3 tr\u00ean H\u1ec7 th\u1ed1ng, H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng x\u1ea3y ra s\u1ef1 c\u1ed1) th\u00ec c\u01a1 quan h\u1ea3i quan trao \u0111\u1ed5i, x\u00e1c minh v\u1edbi doanh nghi\u1ec7p b\u00e1n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin trao \u0111\u1ed5i v\u1edbi doanh nghi\u1ec7p b\u00e1n h\u00e0ng kh\u00f4ng kh\u1edbp \u0111\u00fang v\u1edbi th\u00f4ng tin h\u00e0ng h\u00f3a, h\u00f3a \u0111\u01a1n v\u00e0 h\u1ed9 chi\u1ebfu th\u00ec c\u01a1 quan h\u1ea3i quan t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf.<\/p>

b3) Ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra, \u0111\u00f3ng d\u1ea5u \u0111\u1ed3ng \u00fd ho\u00e0n thu\u1ebf hay t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan \u0111\u1ed3ng \u00fd ho\u00e0n thu\u1ebf th\u00ec x\u00e1c \u0111\u1ecbnh m\u1eb7t h\u00e0ng, t\u00ednh s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m 2 Ph\u1ee5 l\u1ee5c n\u00e0y.<\/p>

b4) C\u1eadp nh\u1eadt th\u00f4ng tin ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0o H\u1ec7 th\u1ed1ng theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, k\u00fd s\u1ed1.<\/p>

Tr\u01b0\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng x\u1ea3y ra s\u1ef1 c\u1ed1, c\u01a1 quan h\u1ea3i quan k\u00fd, \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn \u0111\u1ed3ng \u00fd ho\u00e0n thu\u1ebf hay t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf v\u00e0o h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf.<\/p>

5. Ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i<\/p>

a) Sau khi h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf v\u00e0 h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t tr\u00ecnh cho ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i qu\u1ea7y ho\u00e0n thu\u1ebf:<\/p>

a1) Th\u1ebb l\u00ean t\u00e0u bay, t\u00e0u bi\u1ec3n.<\/p>

a2) H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh m\u1eb7t h\u00e0ng, t\u00ednh s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn (b\u1ea3n ch\u00ednh).<\/p>

b) Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u1ef1c hi\u1ec7n:<\/p>

b1) Ki\u1ec3m tra th\u1ebb l\u00ean t\u00e0u bay, t\u00e0u bi\u1ec3n; h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf; ki\u1ec3m tra tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, h\u00e0ng h\u00f3a, x\u00e1c nh\u1eadn \u0111\u1ed3ng \u00fd ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>

Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin v\u1ec1 t\u00ean h\u00e0nh kh\u00e1ch tr\u00ean th\u1ebb l\u00ean t\u00e0u bay, t\u00e0u bi\u1ec3n kh\u00f4ng \u0111\u00fang v\u1edbi th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra, x\u00e1c nh\u1eadn th\u00ec ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i trao \u0111\u1ed5i, x\u00e1c minh v\u1edbi c\u01a1 quan h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin trao \u0111\u1ed5i v\u1edbi c\u01a1 quan h\u1ea3i quan kh\u00f4ng kh\u1edbp \u0111\u00fang v\u1edbi th\u00f4ng tin tr\u00ean th\u1ebb l\u00ean t\u00e0u bay, t\u00e0u bi\u1ec3n th\u00ec ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o tr\u00ean H\u1ec7 th\u1ed1ng \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan bi\u1ebft.<\/p>

b2) C\u1eadp nh\u1eadt th\u00f4ng tin s\u1ed1 hi\u1ec7u, ng\u00e0y th\u00e1ng chuy\u1ebfn bay, chuy\u1ebfn t\u00e0u c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0o H\u1ec7 th\u1ed1ng ho\u1eb7c tr\u00ean ph\u1ea7n m\u1ec1m c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng, k\u00fd s\u1ed1 v\u00e0 truy\u1ec1n cho c\u01a1 quan h\u1ea3i quan.<\/p>

b3) Tr\u1ea3 ti\u1ec1n ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c qua th\u1ebb qu\u1ed1c t\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i theo s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n do c\u01a1 quan h\u1ea3i quan t\u00ednh ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf.<\/p>

Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 ti\u1ec1n ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i qua th\u1ebb qu\u1ed1c t\u1ebf, ng\u00e2n h\u00e0ng \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin (t\u00ean, s\u1ed1 th\u1ebb) ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u0103ng k\u00fd nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf v\u00e0 th\u1ebb th\u1ef1c t\u1ebf xu\u1ea5t tr\u00ecnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c ho\u00e0n thu\u1ebf.<\/p>

Tr\u01b0\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng x\u1ea3y ra s\u1ef1 c\u1ed1, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf gi\u1ea5y v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>ti\u1ebft b4 \u0111i\u1ec3m 4 Ph\u1ee5 l\u1ee5c n\u00e0y, th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m 2 Ph\u1ee5 l\u1ee5c n\u00e0y, \u0111\u1ed3ng th\u1eddi k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn \u0111\u00e3 thanh to\u00e1n ti\u1ec1n ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf.<\/p>

Ngay sau khi H\u1ec7 th\u1ed1ng ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf \u0111\u00e3 ho\u00e0n thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng ho\u1eb7c ph\u1ea7n m\u1ec1m c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng, k\u00fd s\u1ed1 v\u00e0 truy\u1ec1n cho c\u01a1 quan h\u1ea3i quan.<\/p>

b4) Tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ebb l\u00ean t\u00e0u bay, t\u00e0u bi\u1ec3n.<\/p>

b5) L\u01b0u tr\u1eef h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb gi\u1ea5y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

6. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i l\u00e0 \u0111\u1ea1i l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho kh\u00e1ch xu\u1ea5t c\u1ea3nh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

\u00a0<\/p>

<\/a>PH\u1ee4 L\u1ee4C V<\/b><\/p>

<\/a>X\u00c1C \u0110\u1ecaNH T\u1ef6 TR\u1eccNG TR\u1eca GI\u00c1 T\u00c0I NGUY\u00caN, KHO\u00c1NG S\u1ea2N V\u00c0 CHI PH\u00cd N\u0102NG L\u01af\u1ee2NG TR\u00caN GI\u00c1 TH\u00c0NH S\u1ea2N PH\u1ea8M
(K\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7)<\/p>

S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn tr\u1ef1c ti\u1ebfp t\u1eeb nguy\u00ean li\u1ec7u ch\u00ednh l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean.<\/p>

1. T\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 ngu\u1ed3n g\u1ed1c trong n\u01b0\u1edbc g\u1ed3m: Kho\u00e1ng s\u1ea3n kim lo\u1ea1i; kho\u00e1ng s\u1ea3n kh\u00f4ng kim lo\u1ea1i; d\u1ea7u th\u00f4; kh\u00ed thi\u00ean nhi\u00ean; kh\u00ed than.<\/p>

2. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 tr\u1ecdng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng tr\u00ean gi\u00e1 th\u00e0nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c:<\/p>

T\u1ef7 tr\u1ecdng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng tr\u00ean gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m<\/p><\/td>

=<\/p><\/td>

Tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n + chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng<\/p><\/td>

x 100%<\/p><\/td><\/tr>

T\u1ed5ng gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m<\/p><\/td><\/tr><\/tbody><\/table>

Trong \u0111\u00f3:<\/p>

Tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u01b0a v\u00e0o ch\u1ebf bi\u1ebfn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: \u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n tr\u1ef1c ti\u1ebfp khai th\u00e1c l\u00e0 chi ph\u00ed tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp khai th\u00e1c ra t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n kh\u00f4ng bao g\u1ed3m chi ph\u00ed v\u1eadn chuy\u1ec3n t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n t\u1eeb n\u01a1i khai th\u00e1c \u0111\u1ebfn n\u01a1i ch\u1ebf bi\u1ebfn; \u0111\u1ed1i v\u1edbi t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n mua \u0111\u1ec3 ch\u1ebf bi\u1ebfn ti\u1ebfp l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf mua kh\u00f4ng bao g\u1ed3m chi ph\u00ed v\u1eadn chuy\u1ec3n t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n t\u1eeb n\u01a1i mua \u0111\u1ebfn n\u01a1i ch\u1ebf bi\u1ebfn.<\/p>

Chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng g\u1ed3m: nhi\u00ean li\u1ec7u, \u0111i\u1ec7n n\u0103ng, nhi\u1ec7t n\u0103ng.<\/p>

Tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb ghi s\u1ed5 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi B\u1ea3ng t\u1ed5ng h\u1ee3p t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/p>

Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m bao g\u1ed3m: Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung. C\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp nh\u01b0 chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m.<\/p>

T\u1ef7 l\u1ec7 tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng tr\u00ean gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o quy\u1ebft to\u00e1n n\u0103m tr\u01b0\u1edbc v\u00e0 t\u1ef7 l\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh trong n\u0103m xu\u1ea5t kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p n\u0103m \u0111\u1ea7u ti\u00ean xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m th\u00ec t\u1ef7 l\u1ec7 tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng tr\u00ean gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 t\u1ef7 l\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh trong n\u0103m xu\u1ea5t kh\u1ea9u; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec t\u1ef7 l\u1ec7 tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng tr\u00ean gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/p>

3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t kh\u1ea9u m\u00e0 b\u00e1n cho doanh nghi\u1ec7p kh\u00e1c \u0111\u1ec3 xu\u1ea5t kh\u1ea9u th\u00ec doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a n\u00e0y \u0111\u1ec3 xu\u1ea5t kh\u1ea9u ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

CH\u00cdNH PH\u1ee6——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac————— S\u1ed1: 181\/2025\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 \u00a0 NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG C\u0103n c\u1ee9\u00a0Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7\u00a0ng\u00e0y 18 th\u00e1ng 02 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1029","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/1029","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1029"}],"version-history":[{"count":4,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/1029\/revisions"}],"predecessor-version":[{"id":1033,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/1029\/revisions\/1033"}],"wp:attachment":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}