{"id":12120,"date":"2019-03-19T12:34:04","date_gmt":"2019-03-19T05:34:04","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=12120"},"modified":"2022-03-06T12:40:02","modified_gmt":"2022-03-06T05:40:02","slug":"2-554-nhap-nhang-lo-xe-tren-10-ty-chi-ban-hon-2-ty-dong-co-so-nao-dinh-gia","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-554-nhap-nhang-lo-xe-tren-10-ty-chi-ban-hon-2-ty-dong-co-so-nao-dinh-gia\/","title":{"rendered":"2.554. Nh\u1eadp nh\u1eb1ng l\u00f4 xe tr\u00ean 10 t\u1ef7 ch\u1ec9 b\u00e1n h\u01a1n 2 t\u1ef7 \u0111\u1ed3ng"},"content":{"rendered":"
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(CF) – S\u00e1u chi\u1ebfc \u00f4 t\u00f4 sang \u0111\u00e3 qua s\u1eed d\u1ee5ng n\u1ebfu b\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng s\u1ebd thu \u0111\u01b0\u1ee3c kho\u1ea3ng h\u01a1n 10 t\u1ef7 \u0111\u1ed3ng. Th\u1ebf nh\u01b0ng, C\u1ee5c H\u1ea3i quan TP H\u1ea3i Ph\u00f2ng \u0111\u1ea5u gi\u00e1 ch\u1ec9 v\u1edbi 2,05 t\u1ef7 \u0111\u1ed3ng. Khi xe qua tay 2 ng\u01b0\u1eddi \u0111i \u0111\u0103ng k\u00fd m\u1edbi l\u1ed9 ra c\u00e2u chuy\u1ec7n su\u00fdt th\u1ea5t tho\u00e1t nhi\u1ec1u t\u1ef7 \u0111\u1ed3ng c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/strong><\/p>\n

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Gi\u00e1 r\u1ebb nh\u01b0 cho<\/strong><\/p>\n

\u0110\u00f3 l\u00e0 tr\u01b0\u1eddng h\u1ee3p 6 kh\u00e1ch h\u00e0ng (4 ng\u01b0\u1eddi \u1edf H\u1ea3i Ph\u00f2ng, 2 ng\u01b0\u1eddi \u1edf Thanh H\u00f3a) mua l\u1ea1i 6 chi\u1ebfc xe t\u1eeb m\u1ed9t c\u00e1 nh\u00e2n tr\u00fa t\u1ea1i qu\u1eadn L\u00ea Ch\u00e2n, H\u1ea3i Ph\u00f2ng). T\u00e0i s\u1ea3n c\u01b0\u1ee1ng ch\u1ebf k\u00ea bi\u00ean c\u1ee7a Chi c\u1ee5c H\u1ea3i quan C\u1eeda kh\u1ea9u C\u1ea3ng H\u1ea3i Ph\u00f2ng khu v\u1ef1c III (thu\u1ed9c C\u1ee5c H\u1ea3i quan TP. H\u1ea3i Ph\u00f2ng) tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

C\u1ee5 th\u1ec3, \u00a06 \u00f4 t\u00f4 (3 xe Lexus RX 330, 1 Toyota Sienna, 2 Toyota Rav4, 1 Toyota Hilander) n\u0103m s\u1ea3n xu\u1ea5t t\u1eeb 2005 \u0111\u1ebfn 2007, \u0111\u01b0\u1ee3c Cty TNHH Nguy\u00ean Linh (tr\u1ee5 s\u1edf t\u1ea1i qu\u1eadn \u0110\u1ed1ng \u0110a, H\u00e0 N\u1ed9i) nh\u1eadp kh\u1ea9u (NK) qua c\u1eeda kh\u1ea9u c\u1ea3ng H\u1ea3i Ph\u00f2ng t\u1eeb n\u0103m 2008. Do doanh nghi\u1ec7p (DN) n\u00e0y n\u1ee3 \u0111\u1ecdng thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p h\u01a1n 10,5 t\u1ef7 \u0111\u1ed3ng, th\u00e1ng 6\/2018, \u00f4ng Tr\u1ea7n M\u1ea1nh H\u00f9ng, Ph\u00f3 Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan C\u1eeda kh\u1ea9u c\u1ea3ng H\u1ea3i Ph\u00f2ng khu v\u1ef1c 3 (hi\u1ec7n l\u00e0 Chi c\u1ee5c tr\u01b0\u1edfng) \u0111\u00e3 k\u00fd quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf k\u00ea bi\u00ean \u0111\u1ec3 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n, thu m\u1ed9t ph\u1ea7n thu\u1ebf.<\/p>\n

Chi c\u1ee5c H\u1ea3i quan C\u1eeda kh\u1ea9u c\u1ea3ng H\u1ea3i Ph\u00f2ng khu v\u1ef1c 3 \u0111\u00e3 h\u1ee3p \u0111\u1ed3ng v\u1edbi Trung t\u00e2m d\u1ecbch v\u1ee5 b\u00e1n \u0111\u1ea5u gi\u00e1 H\u1ea3i Ph\u00f2ng t\u1ed5 ch\u1ee9c b\u00e1n 6 \u00f4 t\u00f4 v\u1edbi gi\u00e1 kh\u1edfi \u0111i\u1ec3m 2,03 t\u1ec9 \u0111\u1ed3ng. T\u1ea1i cu\u1ed9c \u0111\u1ea5u gi\u00e1 ng\u00e0y 10\/8\/2018 c\u00f3 2 kh\u00e1ch h\u00e0ng tham gia, cu\u1ed1i c\u00f9ng c\u00e1 nh\u00e2n n\u00f3i tr\u00ean (tr\u00fa qu\u1eadn L\u00ea Ch\u00e2n) \u0111\u1ea5u gi\u00e1 m\u1ee9c gi\u00e1 2,05 t\u1ec9 \u0111\u1ed3ng. \u201cGi\u00e1 b\u00e1n tr\u00ean \u0111\u00e3 bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed theo quy \u0111\u1ecbnh\u201d –\u00a0 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n n\u00eau r\u00f5.<\/p>\n

V\u1ecb n\u00e0y \u0111\u01b0\u1ee3c C\u1ee5c h\u1ea3i quan TP H\u1ea3i Ph\u00f2ng cung c\u1ea5p ho\u00e1 \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n t\u1ecbch thu, sung qu\u1ef9 nh\u00e0 n\u01b0\u1edbc cho l\u00f4 6 \u00f4 t\u00f4. Sau \u0111\u00f3, ng\u01b0\u1eddi tr\u00fang \u0111\u1ea5u gi\u00e1 b\u00e1n l\u1ea1i s\u1ed1 xe tr\u00ean cho 4 c\u00e1 nh\u00e2n \u1edf H\u1ea3i Ph\u00f2ng, 2\u00a0 \u1edf Thanh H\u00f3a.<\/p>\n

\u0110\u1ea7u n\u0103m 2019, C\u1ee5c H\u1ea3i quan TP H\u1ea3i Ph\u00f2ng c\u00f3 \u0111\u01a1n g\u1eedi C\u1ee5c Thu\u1ebf TP H\u1ea3i Ph\u00f2ng \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb v\u00e0 h\u1ed3 s\u01a1 k\u00e8m theo (\u0111\u1ed1i v\u1edbi vi\u1ec7c b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n c\u01b0\u1ee1ng ch\u1ebf k\u00ea bi\u00ean 6 chi\u1ebfc xe tr\u00ean \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua b\u00e0n giao kh\u00e1ch h\u00e0ng l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd gi\u1ea5y t\u1edd xe). Tuy nhi\u00ean, C\u1ee5c Thu\u1ebf TP H\u1ea3i Ph\u00f2ng \u0111\u00e3 ra v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb d\u1eebng \u0111\u0103ng k\u00fd v\u00ec ch\u01b0a \u0111\u1ee7 c\u0103n c\u1ee9 c\u1ea5p h\u00f3a \u0111\u01a1n.<\/p>\n

Theo C\u1ee5c Thu\u1ebf TP H\u1ea3i Ph\u00f2ng, H\u1ea3i quan th\u1ef1c hi\u1ec7n b\u00e1n t\u00e0i s\u1ea3n k\u00ea bi\u00ean c\u01b0\u1ee1ng ch\u1ebf thu h\u1ed3i n\u1ee3 c\u1ee7a DN ch\u1ee9 kh\u00f4ng ph\u1ea3i b\u00e1n t\u00e0i s\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb t\u1ecbch thu tang v\u1eadt vi ph\u1ea1m. Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, 6 \u00f4 t\u00f4 n\u00e0y kh\u00f4ng thu\u1ed9c danh m\u1ee5c h\u00e0ng ho\u00e1 c\u1ea5m NK\u00a0n\u00ean khi b\u00e1n s\u1ed1 \u00f4 t\u00f4 tr\u00ean, ph\u1ea3i k\u00ea khai, n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B), thu nh\u1eadp doanh nghi\u1ec7p (TNDN) t\u1ea1i kh\u00e2u b\u00e1n ra. C\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 NK, h\u1ed3 s\u01a1 b\u00e1n \u0111\u1ea5u gi\u00e1, h\u1ed3 s\u01a1 k\u00ea khai n\u1ebfu ho\u00e0n th\u00e0nh \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf, c\u01a1 quan thu\u1ebf m\u1edbi c\u1ea5p ho\u00e1 \u0111\u01a1n b\u00e1n l\u1ebb cho t\u1ed5 ch\u1ee9c b\u00e1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua.<\/p>\n

C\u1ee5c thu\u1ebf TP H\u1ea3i Ph\u00f2ng cho r\u1eb1ng, 6 \u00f4 t\u00f4 n\u00e0y ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i kh\u00e2u NK n\u00ean ch\u01b0a \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb cho t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 b\u00e1n ra theo quy \u0111\u1ecbnh.<\/p>\n

Tr\u00ean c\u01a1 s\u1edf c\u00f4ng v\u0103n c\u1ee7a C\u1ee5c Thu\u1ebf TP H\u1ea3i Ph\u00f2ng, Ph\u00f2ng C\u1ea3nh s\u00e1t giao th\u00f4ng (CSGT) C\u00f4ng an TP H\u1ea3i Ph\u00f2ng v\u00e0 t\u1ec9nh Thanh H\u00f3a \u0111ang t\u1ea1m d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd cho 6 chi\u1ebfc \u00f4 t\u00f4.<\/p>\n

Qu\u00e1 v\u00f4 l\u00fd<\/strong><\/p>\n

Theo \u00f4ng Nguy\u1ec5n Tu\u1ea5n, ng\u01b0\u1eddi c\u00f3 th\u00e2m ni\u00ean h\u00e0ng ch\u1ee5c n\u0103m bu\u00f4n \u00f4 t\u00f4 \u0111\u00e3 qua s\u1eed d\u1ee5ng \u1edf H\u00e0 N\u1ed9i, tuy 6 xe tr\u00ean \u0111\u00e3 qua s\u1eed d\u1ee5ng nh\u01b0ng s\u1ea3n xu\u1ea5t n\u0103m 2005-2007, NK v\u1ec1 Vi\u1ec7t Nam n\u0103m 2008 n\u00ean xe h\u1ea7u nh\u01b0 m\u1edbi. Ch\u01b0a k\u1ec3, tr\u01b0\u1edbc \u0111\u00e2y nhi\u1ec1u DN c\u00f2n l\u00e1ch b\u1eb1ng c\u00e1ch\u00a0tua ki-l\u00f4-m\u00e9t tr\u00ean \u0111\u1ed3ng h\u1ed3 xe (nh\u1eadp v\u1ec1) nh\u1eb1m h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf. T\u00ednh s\u01a1 qua, th\u1eddi \u0111i\u1ec3m b\u00e1n \u0111\u1ea5u gi\u00e1 v\u00e0o th\u00e1ng 6\/2018 (t\u1ee9c 10 n\u0103m sau khi nh\u1eadp v\u1ec1), m\u1ed7i xe Lexus RX330 \u0111\u1ecbnh gi\u00e1 t\u1eeb 800 tri\u1ec7u 1 t\u1ef7 \u0111\u1ed3ng; ri\u00eang 3 chi\u1ebfc SIENNA, RAV4 BASE v\u00e0 HIGHLANDER (s\u1ea3n xu\u1ea5t n\u0103m 2007, nh\u1eadp v\u1ec1 n\u0103m 2008 h\u1ea7u nh\u01b0 m\u1edbi 99%) r\u1ebb nh\u1ea5t c\u0169ng tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng. Do \u0111\u00f3, n\u1ebfu H\u1ea3i quan b\u00e1n \u0111\u1ea5u gi\u00e1 ph\u1ea3i \u0111\u1ecbnh gi\u00e1 xe c\u1ed9ng c\u1ea3 c\u00e1c kho\u1ea3n thu\u1ebf VAT + TT\u0110B + TNDN, s\u01a1 b\u1ed9\u00a0m\u1ed7i xe ph\u1ea3i th\u00eam 1 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf, gi\u00e1 l\u00f4 xe khi \u0111\u00f3 l\u00ean \u0111\u1ebfn tr\u00ean d\u01b0\u1edbi 10 t\u1ef7 \u0111\u1ed3ng. V\u1edbi vi\u1ec7c b\u00e1n \u0111\u1ea5u gi\u00e1 ch\u1ec9 2,05 t\u1ef7 \u0111\u1ed3ng, nh\u01b0ng ghi \u201cGi\u00e1 b\u00e1n tr\u00ean \u0111\u00e3 bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed theo quy \u0111\u1ecbnh\u201d trong h\u1ed3 s\u01a1 mua b\u00e1n, \u00f4ng Tu\u1ea5n cho r\u1eb1ng: \u201cQu\u00e1 v\u00f4 l\u00fd. C\u00f3 th\u1ec3 \u0111\u1eb1ng sau \u0111\u00f3 l\u00e0 d\u1ea5u hi\u1ec7u tr\u1ee5c l\u1ee3i, \u0111\u00fat t\u00fai m\u1ed9t s\u1ed1 c\u00e1 nh\u00e2n n\u00e0o \u0111\u00f3?\u201d.<\/p>\n

Trong v\u0103n b\u1ea3n \u0111\u1ec1 ng\u00e0y 7\/1\/2019 g\u1eedi C\u1ee5c thu\u1ebf H\u1ea3i Ph\u00f2ng, \u00f4ng Nguy\u1ec5n Ki\u00ean Giang, Ph\u00f3 c\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan H\u1ea3i Ph\u00f2ng cho r\u1eb1ng: H\u1ea3i quan l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, vi\u1ec7c k\u00ea bi\u00ean h\u00e0ng ho\u00e1 c\u1ee7a DN n\u1ee3 thu\u1ebf b\u00e1n \u0111\u1ea5u gi\u00e1 b\u00f9 \u0111\u1eafp kho\u1ea3n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch. H\u1ea3i quan kh\u00f4ng c\u1ea7n n\u1ed9p thu\u1ebf thu nh\u1eadp DN v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf ph\u00e1t sinh nh\u01b0 C\u1ee5c thu\u1ebf H\u1ea3i Ph\u00f2ng x\u00e1c \u0111\u1ecbnh. C\u1ee5c H\u1ea3i quan H\u1ea3i Ph\u00f2ng \u0111\u1ec1 ngh\u1ecb C\u1ee5c thu\u1ebf H\u1ea3i Ph\u00f2ng \u201cxem x\u00e9t, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n\u201d.<\/p>\n

\u00d4ng Nguy\u1ec5n S\u1ef9 Tr\u00e1ng, C\u1ee5c ph\u00f3 C\u1ee5c H\u1ea3i quan H\u1ea3i Ph\u00f2ng cho bi\u1ebft, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, t\u00e0i s\u1ea3n k\u00ea bi\u00ean thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc,\u00a0 \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u00f3ng c\u00e1c kho\u1ea3n thu\u1ebf nh\u01b0 ph\u00eda C\u1ee5c Thu\u1ebf TP H\u1ea3i Ph\u00f2ng y\u00eau c\u1ea7u. \u201cPh\u00eda C\u1ee5c Thu\u1ebf TP H\u1ea3i Ph\u00f2ng hi\u1ec3u v\u1ea5n \u0111\u1ec1 ph\u00e1t h\u00f3a \u0111\u01a1n ch\u01b0a \u0111\u00fang. Ch\u00fang t\u00f4i \u0111ang ti\u1ebfp t\u1ee5c trao \u0111\u1ed5i \u0111\u1ec3 x\u1eed l\u00fd s\u1edbm cho kh\u00e1ch h\u00e0ng \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c l\u00e0m \u0111\u0103ng k\u00fd xe\u201d, \u00f4ng Tr\u00e1ng cho bi\u1ebft th\u00eam.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho bi\u1ebft: \u201cTheo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf k\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n, vi\u1ec7c b\u00e1n \u0111\u1ea5u gi\u00e1 nh\u1eb1m \u0111\u1ec3 l\u1ea5y ti\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ee9c t\u00e0i s\u1ea3n v\u1eabn thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a DN ch\u1ee9 kh\u00f4ng ph\u1ea3i c\u1ee7a nh\u00e0 n\u01b0\u1edbc n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, ph\u1ea3i \u0111\u00f3ng c\u00e1c kho\u1ea3n thu\u1ebf tr\u00ean nh\u01b0 y\u00eau c\u1ea7u c\u1ee7a C\u1ee5c Thu\u1ebf TP H\u1ea3i Ph\u00f2ng\u201d.<\/p>\n

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C\u1ee5c thu\u1ebf TP H\u1ea3i Ph\u00f2ng cho r\u1eb1ng, 6 xe \u00f4 t\u00f4 n\u00e0y ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i kh\u00e2u NK n\u00ean ch\u01b0a \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p ho\u00e1 \u0111\u01a1n b\u00e1n l\u1ebb cho t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 b\u00e1n ra theo quy \u0111\u1ecbnh.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

Tu\u1ea5n Nguy\u1ec5n<\/strong><\/p>\n

Theo\u00a0TPO<\/p>\n

——————<\/p>\n

CafeF (Th\u1ecb tr\u01b0\u1eddng) 19-03-2019:<\/b><\/em><\/p>\n

Nh\u1eadp nh\u1eb1ng l\u00f4 xe tr\u00ean 10 t\u1ef7 ch\u1ec9 b\u00e1n h\u01a1n 2 t\u1ef7 \u0111\u1ed3ng (cafef.vn)<\/a><\/p>\n

(76\/1.247)<\/em>","protected":false},"excerpt":{"rendered":"

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