{"id":35197,"date":"2022-12-12T17:49:59","date_gmt":"2022-12-12T10:49:59","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=35197"},"modified":"2024-12-10T16:44:57","modified_gmt":"2024-12-10T09:44:57","slug":"3-351-gian-doi-ke-khai-thue-nhap-khau-lo-hong-can-bit","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-351-gian-doi-ke-khai-thue-nhap-khau-lo-hong-can-bit\/","title":{"rendered":"3.351. Gian d\u1ed1i k\u00ea khai thu\u1ebf nh\u1eadp kh\u1ea9u: L\u1ed7 h\u1ed5ng c\u1ea7n \u201cb\u1ecbt\u201d"},"content":{"rendered":"

Gian d\u1ed1i k\u00ea khai thu\u1ebf nh\u1eadp kh\u1ea9u: L\u1ed7 h\u1ed5ng c\u1ea7n \u201cb\u1ecbt\u201d<\/span><\/h4>\n
(D\u0110DN) – D\u1ea5u hi\u1ec7n gian d\u1ed1i, k\u00ea khai thu\u1ebf nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u00fang nh\u00f3m h\u00e0ng,\u2026 nh\u1eb1m tr\u1ed1n thu\u1ebf t\u1ea1o s\u1ef1 c\u1ea1nh tranh kh\u00f4ng b\u00ecnh \u0111\u1eb3ng \u0111ang l\u00e0 l\u1ed7 h\u1ed5ng th\u1ea5t thu thu\u1ebf Nh\u00e0 n\u01b0\u1edbc, \u1ea3nh h\u01b0\u1edfng m\u00f4i tr\u01b0\u1eddng kinh doanh.<\/h5>\n

\"Gian<\/p>\n

T\u00ednh \u0111\u1ebfn ng\u00e0y 15\/10, ng\u00e0nh H\u1ea3i quan \u0111\u00e3 ph\u00e1t hi\u1ec7n, b\u1eaft gi\u1eef t\u1ed5ng s\u1ed1 13.720 v\u1ee5 vi\u1ec7c vi ph\u1ea1m, tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a vi ph\u1ea1m \u01b0\u1edbc t\u00ednh 4.790 t\u1ef7 \u0111\u1ed3ng; thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ea1t h\u01a1n 265 t\u1ef7 \u0111\u1ed3ng; kh\u1edfi t\u1ed1 35 v\u1ee5, chuy\u1ec3n c\u01a1 quan kh\u00e1c ki\u1ebfn ngh\u1ecb kh\u1edfi t\u1ed1 113 v\u1ee5…<\/em><\/h6>\n

Theo B\u00e1o c\u00e1o c\u1ee7a Ban Ch\u1ec9 \u0111\u1ea1o 389 Qu\u1ed1c gia, 10 th\u00e1ng n\u0103m 2022, c\u00e1c l\u1ef1c l\u01b0\u1ee3ng ch\u1ee9c n\u0103ng c\u1ea3 n\u01b0\u1edbc \u0111\u00e3 ph\u00e1t hi\u1ec7n x\u1eed l\u00fd 82.678 v\u1ee5\u00a0gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i, gian l\u1eadn thu\u1ebf… Thu n\u1ed9p ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc 7.666 t\u1ef7 \u0111\u1ed3ng, kh\u1edfi t\u1ed1 380 v\u1ee5, 472 \u0111\u1ed1i t\u01b0\u1ee3ng. Ri\u00eang ng\u00e0nh H\u1ea3i quan, t\u00ednh \u0111\u1ebfn ng\u00e0y 15\/10, \u0111\u00e3 ph\u00e1t hi\u1ec7n, b\u1eaft gi\u1eef t\u1ed5ng s\u1ed1 13.720 v\u1ee5 vi\u1ec7c vi ph\u1ea1m, tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a vi ph\u1ea1m \u01b0\u1edbc t\u00ednh 4.790 t\u1ef7 \u0111\u1ed3ng; thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ea1t h\u01a1n 265 t\u1ef7 \u0111\u1ed3ng; kh\u1edfi t\u1ed1 35 v\u1ee5, chuy\u1ec3n c\u01a1 quan kh\u00e1c ki\u1ebfn ngh\u1ecb kh\u1edfi t\u1ed1 113 v\u1ee5…<\/p>\n

Tr\u1ed1n thu\u1ebf ng\u00e0y c\u00e0ng tinh vi<\/strong><\/h5>\n

Theo Ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan – Nguy\u1ec5n V\u0103n Th\u1ecd, \u0111\u1ec3 ch\u1ed1ng gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i\u2026 T\u1ed5ng c\u1ee5c \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t nhi\u1ec1u gi\u1ea3i ph\u00e1p v\u00e0 ch\u1ec9 \u0111\u1ea1o to\u00e0n ng\u00e0nh t\u1eadp trung tri\u1ec3n khai quy\u1ebft li\u1ec7t, \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5, t\u0103ng c\u01b0\u1eddng ki\u1ec3m tra, ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd c\u00e1c m\u1eb7t h\u00e0ng tr\u1ecdng \u0111i\u1ec3m, h\u00e0ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn\u2026thu\u1ebf su\u1ea5t cao. \u0110\u1eb7c bi\u1ec7t l\u00e0 cao \u0111i\u1ec3m ch\u1ed1ng bu\u00f4n l\u1eadu gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i v\u00e0 h\u00e0ng gi\u1ea3 d\u1ecbp tr\u01b0\u1edbc, trong v\u00e0 sau T\u1ebft Nguy\u00ean \u0111\u00e1n Qu\u00fd M\u00e3o n\u0103m 2023.<\/p>\n

Tuy nhi\u00ean, theo c\u00e1c\u00a0doanh nghi\u1ec7p\u00a0nh\u1eadp kh\u1ea9u ph\u1ea3n \u00e1nh, t\u00ecnh tr\u1ea1ng gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i di\u1ec5n ra ng\u00e0y c\u00e0ng ph\u1ee9c t\u1ea1p v\u00e0 tinh vi. \u0110\u01a1n c\u1eed, b\u00e0 Nguy\u1ec5n Th\u1ecb Th\u00e0nh, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH Th\u01b0\u01a1ng M\u1ea1i v\u00e0 D\u1ecbch v\u1ee5 TMC Vi\u1ec7t Nam (TMC) l\u00e0 \u0111\u1ea1i l\u00fd ph\u00e2n ph\u1ed1i cho c\u00e1c h\u00e3ng ELECTROLUX, LAPAUW, IMESA, DOMUS, SIDI\u2026 d\u1eabn ch\u1ee9ng: \u0110\u1ed1i v\u1edbi ng\u00e0nh h\u00e0ng m\u00e1y gi\u1eb7t, s\u1ea5y, TMC tu\u1ef3 v\u00e0o t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf nh\u1eadp kh\u1ea9u theo nh\u00f3m 84.50 m\u00e1y gi\u1eb7t gia \u0111\u00ecnh ho\u1eb7c m\u00e1y gi\u1eb7t d\u00f9ng trong c\u00e1c hi\u1ec7u gi\u1eb7t v\u1edbi c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t NK 5%, 12%, 25% tu\u1ef3 n\u01b0\u1edbc s\u1ea3n xu\u1ea5t v\u00e0 ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 CO theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

Nh\u01b0ng m\u1ed9t s\u1ed1 c\u00f4ng ty \u0111ang k\u00ea khai h\u00e0ng m\u00e1y gi\u1eb7t s\u1ea5y sang nh\u00f3m kh\u00e1c \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u 0% b\u1eb1ng c\u00e1ch k\u00ea khai m\u00e1y gi\u1eb7t v\u1eaft th\u00e0nh m\u00e1y gi\u1eb7t kh\u00f4; K\u00ea khai m\u00e1y gi\u1eb7t v\u1eaft theo nh\u00f3m 84.51 m\u00e1y gi\u1eb7t, t\u1ea9y tr\u1eafng ho\u1eb7c nhu\u1ed9m trong d\u00e2y chuy\u1ec1n d\u1ec7t may nh\u01b0ng th\u1ef1c ch\u1ea5t kh\u00f4ng b\u00e1n cho c\u00e1c c\u00f4ng ty d\u1ec7t may.<\/p>\n

Minh ch\u1ee9ng nh\u01b0, m\u00e1y gi\u1eb7t Electrolux: Model: WE170V Code: 1LSP9B 914535416; Model: WN6-28, 380-415\/50\/3N, Code:006510456104; Model:W555H17, 220-230\/50\/1N, code:1LA21F 9863430152; Model: WN6-28, S\/N: 006510456095. \u2026\u0111\u00e3 khai b\u00e1o\u00a0 h\u00e0ng thu\u1ed9c nh\u00f3m 84.51 v\u00e0 m\u00e3 HS 84514000 (M\u00e1y gi\u1eb7t, t\u1ea9y tr\u1eafng ho\u1eb7c nhu\u1ed9m – Washing, bleaching or dyeing machines) \u0111\u1ec3 h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0%.<\/p>\n

\u201cTrong khi m\u1eb7t h\u00e0ng n\u00e0y TMC \u0111ang khai b\u00e1o thu\u1ed9c nh\u00f3m 84.50, m\u1ee9c thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i 25%, thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t 12.5% ( C\u0103n c\u1ee9 Hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do gi\u1eefa Vi\u1ec7t Nam v\u00e0 Li\u00ean minh Ch\u00e2u \u00c2u EVFTA)\u201d, b\u00e0 Th\u00e0nh n\u00f3i.<\/p>\n

M\u1ed9t s\u1ed1 c\u00f4ng ty \u0111ang k\u00ea khai h\u00e0ng m\u00e1y gi\u1eb7t s\u1ea5y sang nh\u00f3m kh\u00e1c \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u 0% b\u1eb1ng c\u00e1ch k\u00ea khai m\u00e1y gi\u1eb7t v\u1eaft th\u00e0nh m\u00e1y gi\u1eb7t kh\u00f4<\/em><\/h6>\n

\u1ede g\u00f3c \u0111\u1ed9 kh\u00e1c, \u00f4ng Ho\u00e0ng H\u1eefu L\u1ed9c, Ph\u00f3 ph\u00f2ng b\u00e1n h\u00e0ng C\u00f4ng ty CP Pin v\u00e0 \u1eaec quy mi\u1ec1n Nam (PINACO) cho hay: Theo quy \u0111\u1ecbnh t\u1ea5t c\u1ea3 h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i \u0111\u00f3ng VAT 8%, nh\u01b0ng c\u00f3 t\u00ecnh tr\u1ea1ng khai h\u1ea3i quan gi\u00e1 nh\u1eadp th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb nhi\u1ec1u l\u1ea7n d\u1eabn \u0111\u1ebfn th\u1ea5t thu thu\u1ebf r\u1ea5t l\u1edbn, tr\u01b0\u1edbc h\u1ebft l\u00e0 VAT sau \u0111\u00f3 l\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u.<\/p>\n

C\u1ee5 th\u1ec3, theo b\u1ea3ng gi\u00e1 v\u00e0 ho\u00e1 \u0111\u01a1n VAT C\u00f4ng ty thu th\u1eadp \u0111\u01b0\u1ee3c c\u1ee7a m\u1ed9t nh\u1eb5n \u1eafc quy nh\u1eadp kh\u1ea9u th\u00ec h\u1ecd xu\u1ea5t ho\u00e1 \u0111\u01a1n VAT ch\u1ec9 b\u1eb1ng 66% so v\u1edbi b\u1ea3ng gi\u00e1 c\u00f4ng b\u1ed1 \u0111\u1ebfn kh\u00e1ch h\u00e0ng. Theo t\u00ednh to\u00e1n 1 b\u00ecnh \u1eafc quy 120Ah c\u00f3 gi\u00e1 c\u00f4ng b\u1ed1 l\u00e0 2.840.000 \u0111\u1ed3ng, gi\u00e1 xu\u1ea5t ho\u00e1 \u0111\u01a1n VAT 1.868.400 \u0111\u1ed3ng, ch\u00eanh l\u1ec7ch gi\u00e1 l\u00e0 971.600 \u0111\u1ed3ng, n\u1ebfu nh\u00e2n 8% thu\u1ebf VAT th\u00ec nh\u00e0 n\u01b0\u1edbc th\u1ea5t tho\u00e1t 77.728 \u0111\u1ed3ng\/\u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m.<\/p>\n

Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea, m\u1ed7i n\u0103m c\u00e1c c\u00f4ng ty \u1eafc quy nh\u1eadp t\u1eeb H\u00e0n Qu\u1ed1c kho\u1ea3ng 6 tri\u1ec7u USD, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 144 t\u1ef7 VND = 140.000 b\u00ecnh \u1eafc quy (quy chu\u1ea9n), nh\u00e0 n\u01b0\u1edbc s\u1ebd m\u1ea5t kho\u1ea3ng 77.728 \u0111\u1ed3ng x 140.000 b\u00ecnh = 10,8 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf VAT (ch\u01b0a t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u)\u2026<\/p>\n

>>>\u00a0M\u1ed9t s\u1ea3n ph\u1ea9m, hai m\u00e3 \u00e1p, doanh nghi\u1ec7p thi\u1ec7t h\u1ea1i k\u00e9p: Ph\u00fac \u0111\u00e1p t\u1eeb T\u1ed5ng c\u1ee5c H\u1ea3i quan\u2026<\/a><\/p>\n

Tr\u00e1nh th\u1ea5t thu thu\u1ebf Nh\u00e0 n\u01b0\u1edbc<\/strong><\/h5>\n

Kh\u1eb3ng \u0111\u1ecbnh s\u1ebd ph\u1ed1i h\u1ee3p c\u01a1 quan thu\u1ebf, qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng… c\u00f3 bi\u1ec7n ph\u00e1p ch\u1ea5n ch\u1ec9nh k\u1ecbp th\u1eddi t\u00ecnh tr\u1ea1ng khai h\u1ea3i quan gi\u00e1 nh\u1eadp th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb nhi\u1ec1u l\u1ea7n, Ph\u00f3 C\u1ee5c \u00a0tr\u01b0\u1edfng C\u1ee5c thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u \u0110\u00e0o Thu H\u01b0\u01a1ng cho bi\u1ebft: Vi\u1ec7c k\u00ea khai h\u00e0ng m\u00e1y gi\u1eb7t s\u1ea5y theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u00e0ng h\u00f3a \u0111\u00e1p \u1ee9ng m\u00f4 t\u1ea3 \u201cM\u00e1y gi\u1eb7t gia \u0111\u00ecnh ho\u1eb7c trong hi\u1ec7u gi\u1eb7t (Household or laundry-type washing machine) k\u1ec3 c\u1ea3 m\u00e1y gi\u1eb7t c\u00f3 ch\u1ee9c n\u0103ng s\u1ea5y kh\u00f4\u201d th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0o nh\u00f3m 84.50, c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i MFN theo quy \u0111\u1ecbnh l\u00e0 25%.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Hi\u1ec7p \u0111\u1ecbnh Th\u01b0\u01a1ng m\u1ea1i th\u00ec h\u00e0ng h\u00f3a thu\u1ed9c nh\u00f3m 84.50 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t thu\u1ebf \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, c\u1ee5 th\u1ec3: m\u1ee9c thu\u1ebf 0% theo Hi\u1ec7p \u0111\u1ecbnh ATIGA, 5% theo Hi\u1ec7p \u0111\u1ecbnh AKFTA ho\u1eb7c VKFTA v\u00e0 12,5% theo Hi\u1ec7p \u0111\u1ecbnh EVFTA. N\u1ebfu h\u00e0ng h\u00f3a \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Hi\u1ec7p \u0111\u1ecbnh ACFTA th\u00ec \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t 0% ho\u1eb7c 5% t\u00f9y t\u1eebng lo\u1ea1i m\u1eb7t h\u00e0ng chi ti\u1ebft \u1edf c\u1ea5p \u0111\u1ed9 8 s\u1ed1 (v\u00ed d\u1ee5, m\u1ee9c thu\u1ebf su\u1ea5t ACFTA \u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 8450.11.10, 8450.11.90 l\u00e0 5%, \u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 8450.19.11, 8450.19.19 l\u00e0 0%).<\/p>\n

H\u00e0ng h\u00f3a \u0111\u00e1p \u1ee9ng m\u00f4 t\u1ea3 \u201cC\u00e1c lo\u1ea1i m\u00e1y (tr\u1eeb m\u00e1y thu\u1ed9c nh\u00f3m 84.50) d\u00f9ng \u0111\u1ec3 gi\u1eb7t, l\u00e0m s\u1ea1ch, v\u1eaft, s\u1ea5y, l\u00e0 h\u01a1i, \u00e9p (k\u1ec3 c\u1ea3 \u00e9p m\u1ebfch), t\u1ea9y tr\u1eafng, nhu\u1ed9m, h\u1ed3 b\u00f3ng, ho\u00e0n t\u1ea5t, tr\u00e1ng ph\u1ee7 ho\u1eb7c ng\u00e2m t\u1ea9m s\u1ee3i, v\u1ea3i d\u1ec7t ho\u1eb7c h\u00e0ng d\u1ec7t \u0111\u00e3 ho\u00e0n thi\u1ec7n v\u00e0 c\u00e1c m\u00e1y d\u00f9ng \u0111\u1ec3 ph\u1ebft h\u1ed3 l\u00ean l\u1edbp v\u1ea3i \u0111\u1ebf ho\u1eb7c l\u1edbp v\u1ea3i n\u1ec1n kh\u00e1c, d\u00f9ng trong s\u1ea3n xu\u1ea5t h\u00e0ng tr\u1ea3i s\u00e0n nh\u01b0 v\u1ea3i s\u01a1n l\u00f3t s\u00e0n; m\u00e1y \u0111\u1ec3 qu\u1ea5n, t\u1edf (x\u1ea3), g\u1ea5p, c\u1eaft ho\u1eb7c c\u1eaft h\u00ecnh r\u0103ng c\u01b0a v\u1ea3i d\u1ec7t\u201d th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0o nh\u00f3m 84.51. Theo \u0111\u00f3, c\u00e1c lo\u1ea1i m\u00e1y gi\u1eb7t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng su\u1ed1t trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ee3i d\u1ec7t v\u00e0 v\u1ea3i d\u1ec7t ho\u1eb7c m\u00e1y gi\u1eb7t kh\u00f4 (dry cleaning machinery) \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0o nh\u00f3m 84.51c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i MFN l\u00e0 0 %, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t trong c\u00e1c hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i l\u00e0 0%.<\/p>\n

Tr\u01b0\u1edbc ph\u1ea3n \u00e1nh c\u1ee7a doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u, ng\u00e0y 11\/11, T\u1ed5ng c\u1ee5c \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 7203\/TCHQ-TXNK y\u00eau c\u1ea7u c\u00e1c C\u1ee5c h\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p khai b\u00e1o… \u0111\u1ed3ng th\u1eddi x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai ph\u1ea1m trong c\u00f4ng t\u00e1c ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a, \u0111\u1ea3m b\u1ea3o \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a.<\/em><\/h6>\n

Tr\u01b0\u1edbc ph\u1ea3n \u00e1nh c\u1ee7a doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u, ng\u00e0y 11\/11, T\u1ed5ng c\u1ee5c \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 7203\/TCHQ-TXNK y\u00eau c\u1ea7u c\u00e1c C\u1ee5c h\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a \u0111\u1ec3 tr\u00e1nh d\u1eabn t\u1edbi ph\u00e2n lo\u1ea1i sai, kh\u00f4ng ch\u00ednh x\u00e1c, \u0111\u1ed3ng th\u1eddi x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai ph\u1ea1m trong c\u00f4ng t\u00e1c ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a, \u0111\u1ea3m b\u1ea3o \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a.<\/p>\n

\u201cT\u1ed5ng c\u1ee5c H\u1ea3i quan s\u1ebd ti\u1ebfn h\u00e0nh thu th\u1eadp th\u00f4ng tin, ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 th\u1ef1c tr\u1ea1ng c\u00e1c Doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u m\u1eb7t h\u00e0ng m\u00e1y gi\u1eb7t \u0111\u1ec3 c\u00f3 ch\u1ea5n ch\u1ec9nh c\u00e1c c\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 trong vi\u1ec7c khai b\u00e1o \u0111\u00fang t\u00ean h\u00e0ng, ph\u00e2n lo\u1ea1i \u0111\u00fang m\u00e3 s\u1ed1 \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng m\u00e1y gi\u1eb7t v\u00e0 c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ea5u hi\u1ec7u vi ph\u1ea1m\u201d, b\u00e0 H\u01b0\u01a1ng n\u00f3i.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m tr\u00ean, Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong>\u00a0cho r\u1eb1ng: H\u00e0nh vi c\u1ed1 \u00fd kh\u00f4ng k\u00ea khai ho\u1eb7c khai sai v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, n\u1ebfu kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 188 v\u00e0 \u0110i\u1ec1u 189 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 2015, s\u1eeda \u0111\u1ed5i b\u1ecf sung n\u0103m 2017 l\u00e0 H\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/em><\/p>\n

\u201cH\u00e0nh vi tr\u1ed1n thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u00f9 n\u1ebfu c\u00f3 h\u00e0nh vi \u0111\u00e1p \u1ee9ng c\u00e1c d\u1ea5u hi\u1ec7u c\u1ea5u th\u00e0nh t\u1ed9i ph\u1ea1m theo qua \u0111\u1ecbnh c\u1ee7a b\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 2015, s\u1eeda \u0111\u1ed5i b\u1ed5 sung n\u0103m 2017\u201d, lu\u1eadt s\u01b0 \u0110\u1ee9c cho hay.<\/em><\/p>\n

Nguy\u1ec5n<\/strong> Minh<\/strong><\/h5>\n

—————<\/p>\n

Di\u1ec5n<\/em><\/strong> \u0111\u00e0n Doanh nghi\u1ec7p (Di\u1ec5n \u0111\u00e0n ph\u00e1p lu\u1eadt) 07-12-2022:<\/em><\/strong><\/p>\n

https:\/\/diendandoanhnghiep.vn\/gian-doi-ke-khai-thue-nhap-khau-lo-hong-can-bit-235762.html<\/a><\/em><\/p>\n

(110\/1.573) #thue #xnk #anvi<\/em>","protected":false},"excerpt":{"rendered":"

Gian d\u1ed1i k\u00ea khai thu\u1ebf nh\u1eadp kh\u1ea9u: L\u1ed7 h\u1ed5ng c\u1ea7n \u201cb\u1ecbt\u201d (D\u0110DN) – D\u1ea5u hi\u1ec7n gian d\u1ed1i, k\u00ea khai thu\u1ebf nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u00fang nh\u00f3m h\u00e0ng,\u2026 nh\u1eb1m tr\u1ed1n thu\u1ebf t\u1ea1o s\u1ef1 c\u1ea1nh tranh kh\u00f4ng b\u00ecnh \u0111\u1eb3ng \u0111ang l\u00e0 l\u1ed7 h\u1ed5ng th\u1ea5t thu thu\u1ebf Nh\u00e0 n\u01b0\u1edbc, \u1ea3nh h\u01b0\u1edfng m\u00f4i tr\u01b0\u1eddng kinh doanh. T\u00ednh \u0111\u1ebfn ng\u00e0y 15\/10, […]<\/p>\n","protected":false},"author":2,"featured_media":35198,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[36,38,45],"class_list":["post-35197","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-ngan-hang","tag-luat-su-thue","tag-luat-su-thuong-mai-quoc-te"],"acf":[],"yoast_head":"\n3.351. Gian d\u1ed1i k\u00ea khai thu\u1ebf nh\u1eadp kh\u1ea9u: L\u1ed7 h\u1ed5ng c\u1ea7n \u201cb\u1ecbt\u201d - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"D\u1ea5u hi\u1ec7n gian d\u1ed1i, k\u00ea khai thu\u1ebf nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u00fang nh\u00f3m h\u00e0ng,\u2026 nh\u1eb1m tr\u1ed1n thu\u1ebf t\u1ea1o s\u1ef1 c\u1ea1nh tranh kh\u00f4ng b\u00ecnh \u0111\u1eb3ng \u0111ang l\u00e0 l\u1ed7 h\u1ed5ng...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/3-351-gian-doi-ke-khai-thue-nhap-khau-lo-hong-can-bit\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.351. 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