{"id":564,"date":"2025-10-06T11:01:08","date_gmt":"2025-10-06T04:01:08","guid":{"rendered":"https:\/\/kt247.vn\/wp\/?p=564"},"modified":"2025-10-27T10:51:57","modified_gmt":"2025-10-27T03:51:57","slug":"hach-toan-cong-thuc-va-cach-tinh-thue-xuat-khau","status":"publish","type":"post","link":"https:\/\/kt247.vn\/wp\/?p=564","title":{"rendered":"H\u1ea1ch to\u00e1n, c\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"\n<p><strong>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n n\u1eafm r\u00f5: Thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 g\u00ec? Quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng, c\u00e1ch h\u1ea1ch to\u00e1n, c\u00f4ng th\u1ee9c t\u00ednh, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u m\u1edbi nh\u1ea5t\u2026<\/strong><\/p>\n\n\n\n<p>N\u1ed9i dung ch\u00ednh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#I.-Thue-xuat-khau-la-gi\">I. Thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 g\u00ec?<\/a><\/li>\n\n\n\n<li><a href=\"#II.-Doi-tuong-chiu-thue-va-khong-chiu-thue-xuat-khau\">II. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u<\/a><\/li>\n\n\n\n<li><a href=\"#III.-Thoi-diem-tinh-thue-xuat-khau-va-thoi-han-nop-thue-xuat-khau\">III. Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u<\/a><\/li>\n\n\n\n<li><a href=\"#IV.-Quy-dinh-thue-suat-hang-xuat-khau\">IV. Quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ketoananpha.vn\/cach-tinh-thue-xuat-khau.html#V.-Huong-dan-cach-hach-toan,-cach-tinh-thue-va-ty-gia-tinh-thue-xuat-khau\">V. H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n, c\u00e1ch t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u<\/a>\n<ul class=\"wp-block-list\">\n<li><a href=\"#1.-Cong-thuc-tinh-thue-xuat-khau\">1. C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u<\/a><\/li>\n\n\n\n<li><a href=\"#2.-Ty-gia-tinh-thue-xuat-khau\">2. T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u<\/a><\/li>\n\n\n\n<li><a href=\"#3.-Cach-hach-toan-thue-xuat-khau\">3. C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u<\/a><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><a href=\"#VI.-Truong-hop-mien-thue-xuat-khau\">VI. Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u<\/a><\/li>\n\n\n\n<li><a href=\"#VII.-Luu-y-cac-truong-hop-xay-ra-khi-thanh-toan-hang-xuat-khau\">VII. L\u01b0u \u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra khi thanh to\u00e1n h\u00e0ng xu\u1ea5t kh\u1ea9u<\/a><\/li>\n\n\n\n<li><a href=\"#VIII.-Mot-so-cau-hoi-thuong-gap-ve-thue-xuat-khau\">VIII. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u<\/a><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"I.-Thue-xuat-khau-la-gi\"><strong>I. Thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 g\u00ec?<\/strong><\/h3>\n\n\n\n<p>Thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 thu\u1ebf thu tr\u00ean gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1eeb th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c v\u00e0o khu phi thu\u1ebf quan.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"II.-Doi-tuong-chiu-thue-va-khong-chiu-thue-xuat-khau\"><strong>II. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u<\/strong><\/h3>\n\n\n\n<p><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i;<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan;<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7;<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u.<\/li>\n<\/ul>\n\n\n\n<p><strong>2. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh, chuy\u1ec3n kh\u1ea9u, trung chuy\u1ec3n qua c\u1eeda kh\u1ea9u Vi\u1ec7t Nam;<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a d\u00f9ng cho m\u1ee5c \u0111\u00edch vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i (kh\u00f4ng mang t\u00ednh ch\u1ea5t kinh doanh);<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1eeb khu phi thu\u1ebf quan ra n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, t\u1eeb khu phi thu\u1ebf quan n\u00e0y sang khu phi thu\u1ebf quan kh\u00e1c;<\/li>\n\n\n\n<li>Ph\u1ea7n d\u1ea7u kh\u00ed d\u00f9ng \u0111\u1ec3 n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc khi xu\u1ea5t kh\u1ea9u.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"III.-Thoi-diem-tinh-thue-xuat-khau-va-thoi-han-nop-thue-xuat-khau\"><strong>III. Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u<\/strong><\/h3>\n\n\n\n<p><strong>1. Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u00e0 th\u1eddi \u0111i\u1ec3m ch\u1ee7 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ho\u1eb7c t\u1ed5 ch\u1ee9c \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan;<\/li>\n\n\n\n<li>Th\u1eddi gian \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan l\u00e0 sau khi t\u1eadp k\u1ebft h\u00e0ng h\u00f3a t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m m\u00e0 ng\u01b0\u1eddi khai h\u1ea3i quan th\u00f4ng b\u00e1o v\u00e0 ch\u1eadm nh\u1ea5t 4 gi\u1edd tr\u01b0\u1edbc khi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c v\u1eadn t\u1ea3i th\u00f4ng th\u01b0\u1eddng. Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n chuy\u1ec3n ph\u00e1t nhanh th\u00ec ch\u1eadm nh\u1ea5t tr\u01b0\u1edbc 2 gi\u1edd.<\/li>\n<\/ul>\n\n\n\n<p><strong>2. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u<\/strong><\/p>\n\n\n\n<p>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 sau khi \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan v\u00e0 tr\u01b0\u1edbc khi th\u00f4ng quan, c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u th\u00ec h\u00e0ng h\u00f3a m\u1edbi \u0111\u01b0\u1ee3c th\u00f4ng quan v\u00e0 xu\u1ea5t kh\u1ea9u.&nbsp;<\/p>\n\n\n\n<p>Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u0169ng r\u00f5 r\u00e0ng, s\u1ebd c\u00f3 1 s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00e0ng h\u00f3a c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh, gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p theo s\u1ed1 \u0111\u00e3 khai b\u00e1o. Sau khi c\u00f3 k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh:\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu s\u1ed1 ti\u1ec1n NNT \u0111\u00e3 khai b\u00e1o th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec trong v\u00f2ng 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u, NNT ph\u1ea3i n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu;<\/li>\n\n\n\n<li>N\u1ebfu s\u1ed1 ti\u1ec1n NNT \u0111\u00e3 khai b\u00e1o cao h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, t\u1ee9c l\u00e0 n\u1ed9p th\u1eeba th\u00ec s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb cho nh\u1eefng l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.\u00a0<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a ch\u01b0a c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c t\u1ea1i \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan: T\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh, gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n<\/ul>\n\n\n\n<p>L\u01b0u \u00fd:&nbsp;N\u1ebfu nh\u01b0 b\u1ea1n ch\u01b0a n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u nh\u01b0ng mu\u1ed1n h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan th\u00ec b\u1ea1n ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u00f3, th\u1eddi gian b\u1ea3o l\u00e3nh t\u1ed1i \u0111a l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan, h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh m\u00e0 b\u1ea1n ch\u01b0a n\u1ed9p thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh s\u1ebd ph\u1ea3i n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00f3. Tuy nhi\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c n\u1ed9p n\u00e0y s\u1ebd ph\u1ea3i ch\u1ecbu ti\u1ec1n ch\u1eadm n\u1ed9p b\u1eb1ng 0.03%\/ng\u00e0y theo Kho\u1ea3n 2 \u0110i\u1ec1u 59 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf s\u1ed1 38\/2019\/QH14, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y th\u00f4ng quan \u0111\u1ebfn ng\u00e0y n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 m\u1ed9t \u0111i\u1ec1u kh\u00e1 \u0111\u1eb7c bi\u1ec7t so v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c b\u1edfi v\u00ec b\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p n\u1ee3 thu\u1ebf n\u1ebfu nh\u01b0 b\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"IV.-Quy-dinh-thue-suat-hang-xuat-khau\"><strong>IV. Quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u<\/strong><\/h3>\n\n\n\n<p>Thu\u1ebf su\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh cho t\u1eebng nh\u00f3m m\u1eb7t h\u00e0ng t\u1ea1i Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u theo danh m\u1ee5c nh\u00f3m h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 khung thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00f3m m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n<p>N\u1ebfu h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u sang c\u00e1c qu\u1ed1c gia c\u00f3 th\u1ecfa thu\u1eadn \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf v\u1edbi Vi\u1ec7t Nam th\u00ec m\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo th\u1ecfa thu\u1eadn gi\u1eefa Vi\u1ec7t Nam v\u00e0 qu\u1ed1c gia nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00f3.<\/p>\n\n\n\n<p><strong>Xem th\u00eam:\u00a0<\/strong><a href=\"https:\/\/help.ecus.net.vn\/BieuThueXNK\/index.htm\" target=\"_blank\" rel=\"noreferrer noopener\">Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"V.-Huong-dan-cach-hach-toan,-cach-tinh-thue-va-ty-gia-tinh-thue-xuat-khau\"><strong>V. H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n, c\u00e1ch t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u<\/strong><\/h3>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"1.-Cong-thuc-tinh-thue-xuat-khau\"><strong>1. C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u<\/strong><\/h5>\n\n\n\n<p>C\u00f3 3 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a kh\u00e1c nhau, c\u1ee5 th\u1ec3:<\/p>\n\n\n\n<p><strong>1.1. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m<\/strong><\/p>\n\n\n\n<p>C\u0103n c\u1ee9 v\u00e0o h\u00e0ng h\u00f3a l\u00e0 nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0o m\u00e0 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u01b0\u01a1ng \u1ee9ng nh\u00e2n v\u1edbi tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1edfi \u0111\u01a1n gi\u00e1 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, c\u1ee5 th\u1ec3 theo c\u00f4ng th\u1ee9c:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Thu\u1ebf xu\u1ea5t kh\u1ea9u<\/td><td>=<\/td><td>S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a<\/td><td>x<\/td><td>Gi\u00e1 tr\u1ecb tr\u00ean 1 \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/td><td>x<\/td><td>Thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 % c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<p>&gt;&gt; Gi\u00e1 tr\u1ecb tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u l\u00e0 gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a theo gi\u00e1 FOB \u2013 Free On Board, t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t, kh\u00f4ng bao g\u1ed3m ph\u00ed b\u1ea3o hi\u1ec3m qu\u1ed1c t\u1ebf (I) v\u00e0 ph\u00ed v\u1eadn t\u1ea3i (F);<\/p>\n\n\n\n<p>&gt;&gt; Thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u (tham kh\u1ea3o t\u1ea1i Lu\u1eadt s\u1ed1 107\/2016\/QH13)<\/p>\n\n\n\n<p><strong>1.2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tuy\u1ec7t \u0111\u1ed1i<\/strong><\/p>\n\n\n\n<p>L\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean 1 \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf, c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><br>Thu\u1ebf xu\u1ea5t kh\u1ea9u<\/td><td><br>=<\/td><td><br>S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a<\/td><td><br>x<\/td><td><br>Thu\u1ebf su\u1ea5t tuy\u1ec7t \u0111\u1ed1i ph\u1ea3i n\u1ed9p tr\u00ean 1 \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>1.3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf h\u1ed7n h\u1ee3p<\/strong><\/p>\n\n\n\n<p>L\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tuy\u1ec7t \u0111\u1ed1i. C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Thu\u1ebf xu\u1ea5t kh\u1ea9u<\/td><td>=<\/td><td>S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 %<\/td><td>+<\/td><td>S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tuy\u1ec7t \u0111\u1ed1i<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"2.-Ty-gia-tinh-thue-xuat-khau\"><strong>2. T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u<\/strong><\/h5>\n\n\n\n<p>Theo Kho\u1ea3n 3 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 35 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u: T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i ng\u00e0y theo h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n c\u1ee7a H\u1ed9i s\u1edf ch\u00ednh &#8211; Ng\u00e2n h\u00e0ng TMCP Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam (Vietcombank) ng\u00e0y th\u1ee9 n\u0103m trong tu\u1ea7n (t\u1ee9c l\u00e0 th\u1ee9 s\u00e1u h\u00e0ng tu\u1ea7n) c\u1ee7a tu\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1. N\u1ebfu ng\u00e0y \u0111\u00f3 l\u00e0 ng\u00e0y l\u1ec5 th\u00ec s\u1ebd l\u1ea5y ng\u00e0y tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (t\u1ee9c l\u00e0 ng\u00e0y th\u1ee9 n\u0103m trong tu\u1ea7n).<\/p>\n\n\n\n<p><strong>V\u00ed d\u1ee5:<\/strong>&nbsp;H\u00f4m nay l\u00e0 th\u1ee9 s\u00e1u ng\u00e0y 26\/11\/2021, l\u00e0 ng\u00e0y th\u1ee9 5 trong tu\u1ea7n, th\u00ec t\u1ef7 gi\u00e1 cu\u1ed1i ng\u00e0y n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c H\u1ea3i quan \u00e1p d\u1ee5ng cho c\u00e1c t\u1edd khai h\u1ea3i quan trong tu\u1ea7n k\u1ebf ti\u1ebfp (t\u1edd khai t\u1eeb ng\u00e0y 29\/11\/2021 \u0111\u1ebfn ng\u00e0y 03\/12\/2021).<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"3.-Cach-hach-toan-thue-xuat-khau\"><strong>3. C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u<\/strong><\/h5>\n\n\n\n<p>Khi c\u00f3 t\u1edd khai h\u1ea3i quan ch\u00ednh th\u1ee9c v\u1ec1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u1ec3 h\u1ea1ch to\u00e1n:<\/p>\n\n\n\n<p>N\u1ee3 TK 131 &#8211; T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a m\u00e0 b\u00ean mua ph\u1ea3i thanh to\u00e1n;<\/p>\n\n\n\n<p>C\u00f3 TK 511 &#8211; Doanh thu xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a;<\/p>\n\n\n\n<p>C\u00f3 TK 3333 &#8211; Thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n<p>Khi n\u1ed9p ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc (NSNN), doanh nghi\u1ec7p h\u1ea1ch to\u00e1n:<\/p>\n\n\n\n<p>N\u1ee3 TK 3333 &#8211; Thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p;<\/p>\n\n\n\n<p>C\u00f3 TK 1111, 1121 &#8211; Ti\u1ec1n m\u1eb7t, Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"VI.-Truong-hop-mien-thue-xuat-khau\"><strong>VI. Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u<\/strong><\/h3>\n\n\n\n<p>B\u00ean c\u1ea1nh vi\u1ec7c ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u th\u00ec v\u1eabn c\u00f3 1 s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u nh\u01b0 sau:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>H\u00e0ng xu\u1ea5t kh\u1ea9u mi\u1ec5n thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/li>\n\n\n\n<li>T\u00e0i s\u1ea3n l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng trong \u0111\u1ecbnh m\u1ee9c cho ph\u00e9p gi\u1eefa t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n Vi\u1ec7t Nam, tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c cho ph\u00e9p s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea7n v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c \u0111\u00f3;<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i qua bi\u00ean gi\u1edbi nh\u1eb1m ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, ti\u00eau d\u00f9ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00f9ng bi\u00ean gi\u1edbi;<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a c\u00f3 tr\u1ecb gi\u00e1 ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p qu\u00e1 th\u1ea5p v\u00e0 n\u1eb1m d\u01b0\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u;<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng r\u1ed3i nh\u1eadp kh\u1ea9u l\u1ea1i, t\u1ee9c l\u00e0 t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp;<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i nh\u01b0 h\u00e0ng m\u1eabu, m\u00f4 h\u00ecnh, \u1ea5n ph\u1ea9m qu\u1ea3ng c\u00e1o v\u1edbi s\u1ed1 l\u01b0\u1ee3ng kh\u00f4ng \u0111\u00e1ng k\u1ec3;<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, b\u1ea3o \u0111\u1ea3m an sinh x\u00e3 h\u1ed9i, kh\u1eafc ph\u1ee5c thi\u00ean tai, d\u1ecbch b\u1ec7nh v\u00e0 1 s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"VII.-Luu-y-cac-truong-hop-xay-ra-khi-thanh-toan-hang-xuat-khau\"><strong>VII. L\u01b0u \u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra khi thanh to\u00e1n h\u00e0ng xu\u1ea5t kh\u1ea9u<\/strong><\/h3>\n\n\n\n<p>T\u01b0\u01a1ng t\u1ef1 nh\u01b0 th\u01b0\u01a1ng m\u1ea1i n\u1ed9i \u0111\u1ecba, ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u c\u0169ng c\u00f3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n kh\u00e1c nhau bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u01b0\u1eddng h\u1ee3p 1: Thu ti\u1ec1n tr\u01b0\u1edbc, xu\u1ea5t kh\u1ea9u sau;<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p 2: Xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc, thu ti\u1ec1n sau;<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p 3: Thu ti\u1ec1n tr\u01b0\u1edbc 1 ph\u1ea7n;<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p 4: Thu ti\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t kh\u1ea9u.<\/li>\n<\/ul>\n\n\n\n<p><strong>V\u00ed d\u1ee5:<\/strong><\/p>\n\n\n\n<p>Ng\u00e0y 10\/12\/2021, c\u00f4ng ty A xu\u1ea5t kh\u1ea9u l\u00f4 h\u00e0ng g\u1ed3m 2 container \u0111\u1ed3ng nguy\u00ean ch\u1ea5t sang c\u00f4ng ty B t\u1ea1i Trung Qu\u1ed1c v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u. T\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u l\u00e0 30.000 USD (t\u1ef7 gi\u00e1 mua chuy\u1ec3n kho\u1ea3n l\u00e0 22.860). X\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n cho l\u00f4 h\u00e0ng tr\u00ean.<\/p>\n\n\n\n<p>\u279c Tr\u01b0\u1eddng h\u1ee3p 1: Thu ti\u1ec1n tr\u01b0\u1edbc, xu\u1ea5t kh\u1ea9u sau:<\/p>\n\n\n\n<p>Ng\u00e0y 08\/12\/2021, c\u00f4ng ty B chuy\u1ec3n kho\u1ea3n thanh to\u00e1n cho c\u00f4ng ty A s\u1ed1 ti\u1ec1n l\u00e0 30.000 USD, t\u1ef7 gi\u00e1 mua chuy\u1ec3n kho\u1ea3n t\u1ea1i ng\u00e0y 08\/12\/2021 l\u00e0 22.840<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u00e0y 08\/12\/2021, c\u00f4ng ty B thanh to\u00e1n<\/li>\n<\/ul>\n\n\n\n<p>N\u1ee3 112: 685.200.000 (30.000 x 22.840) &#8211; T\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc<\/p>\n\n\n\n<p>C\u00f3 131: 685.200.000<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u00e0y 10\/12\/2021, c\u00f4ng ty A xu\u1ea5t kh\u1ea9u<\/li>\n<\/ul>\n\n\n\n<p>N\u1ee3 131: 685.200.000 (30.000 x 22.840) &#8211; T\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc<\/p>\n\n\n\n<p>C\u00f3 511: 685.200.000<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi nh\u1eadn ti\u1ec1n v\u00e0 khi xu\u1ea5t kh\u1ea9u \u0111\u1ec1u s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc<\/p>\n\n\n\n<p>\u279c Tr\u01b0\u1eddng h\u1ee3p 2: Xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc, thu ti\u1ec1n sau:<\/p>\n\n\n\n<p>Ng\u00e0y 15\/12\/2021, c\u00f4ng ty B chuy\u1ec3n kho\u1ea3n thanh to\u00e1n cho c\u00f4ng ty A s\u1ed1 ti\u1ec1n l\u00e0 30.000 USD (t\u1ef7 gi\u00e1 mua chuy\u1ec3n kho\u1ea3n t\u1ea1i ng\u00e0y 15\/12\/2021 l\u00e0 22.900<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u00e0y 10\/12\/2021, c\u00f4ng ty A xu\u1ea5t kh\u1ea9u<\/li>\n<\/ul>\n\n\n\n<p>N\u1ee3 131: 685.800.000 (30.000 x 22.860) &#8211; T\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t kh\u1ea9u<\/p>\n\n\n\n<p>C\u00f3 511: 685.800.000<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u00e0y 15\/12\/2021, c\u00f4ng ty B chuy\u1ec3n kho\u1ea3n<\/li>\n<\/ul>\n\n\n\n<p>N\u1ee3 112: 687.000.000 &#8211; T\u1ef7 gi\u00e1 ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c thanh to\u00e1n<\/p>\n\n\n\n<p>C\u00f3 131: 685.800.000 &#8211; T\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y xu\u1ea5t kh\u1ea9u<\/p>\n\n\n\n<p>C\u00f3 515: 1.200.000 &#8211; L\u00e3i t\u1ef7 gi\u00e1<\/p>\n\n\n\n<p>\u279c Tr\u01b0\u1eddng h\u1ee3p 3: Thu ti\u1ec1n tr\u01b0\u1edbc 1 ph\u1ea7n<\/p>\n\n\n\n<p>Ng\u00e0y 08\/12\/2021, c\u00f4ng ty B thanh to\u00e1n cho c\u00f4ng ty A s\u1ed1 ti\u1ec1n l\u00e0 15.000 USD (t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n t\u1ea1i ng\u00e0y giao d\u1ecbch l\u00e0 22.840)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u00e0y 08\/12\/2021, c\u00f4ng ty B thanh to\u00e1n<\/li>\n<\/ul>\n\n\n\n<p>N\u1ee3 112: 342.600.000 (30.000 x 22.840) &#8211; T\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc<\/p>\n\n\n\n<p>C\u00f3 131: 342.600.000&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u00e0y 10\/12\/2021, c\u00f4ng ty A xu\u1ea5t kh\u1ea9u<\/li>\n<\/ul>\n\n\n\n<p>N\u1ee3 131: 342.600.000 (15.000 x 22.840) &#8211; T\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc, ch\u1ec9 t\u00ednh cho ph\u1ea7n doanh thu \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc<\/p>\n\n\n\n<p>C\u00f3 511: 342.600.000<\/p>\n\n\n\n<p>N\u1ee3 131: 342.900.000 (15.000 x 22.860) &#8211; T\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t kh\u1ea9u, ghi nh\u1eadn doanh thu c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c nh\u1eadn<\/p>\n\n\n\n<p>C\u00f3 511: 342.900.000<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u00e0y 15\/12\/2021, c\u00f4ng ty B thanh to\u00e1n 15.000 USD c\u00f2n l\u1ea1i<\/li>\n<\/ul>\n\n\n\n<p>N\u1ee3 112: 343.500.000 (15000 x 22.900) &#8211; T\u1ef7 gi\u00e1 ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c thanh to\u00e1n<\/p>\n\n\n\n<p>C\u00f3 131: 342.900.000<\/p>\n\n\n\n<p>C\u00f3 515: 600.000<\/p>\n\n\n\n<p>\u279c Tr\u01b0\u1eddng h\u1ee3p 4: Thu ti\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t kh\u1ea9u<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u00e0y 10\/12\/2021, c\u00f4ng ty A xu\u1ea5t kh\u1ea9u, \u0111\u1ed3ng th\u1eddi c\u00f4ng ty B thanh to\u00e1n cho c\u00f4ng ty A s\u1ed1 ti\u1ec1n 30.000 USD<\/li>\n<\/ul>\n\n\n\n<p>N\u1ee3 131: 685.800.000<\/p>\n\n\n\n<p>C\u00f3 511: 685.800.000<\/p>\n\n\n\n<p>N\u1ee3 112: 685.800.000<\/p>\n\n\n\n<p>C\u00f3 131: 685.800.000<\/p>\n\n\n\n<p><strong>&nbsp;<em><\/em>&nbsp;Tham kh\u1ea3o:<\/strong>&nbsp;<a href=\"https:\/\/ketoananpha.vn\/cach-tinh-thue-nhap-khau.html\">C\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"VIII.-Mot-so-cau-hoi-thuong-gap-ve-thue-xuat-khau\"><strong>VIII. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u<\/strong><\/h3>\n\n\n\n<p><em><\/em><strong>1. Khi t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, \u0111i\u1ec1u g\u00ec l\u00e0 quan tr\u1ecdng nh\u1ea5t?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Khi t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a l\u00e0 quan tr\u1ecdng nh\u1ea5t, ch\u1ec9 khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a th\u00ec ch\u00fang ta m\u1edbi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><em><\/em><strong>2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 ai?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>L\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><em><\/em><strong>3. Khu v\u1ef1c phi thu\u1ebf quan l\u00e0 g\u00ec?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>L\u00e0 khu v\u1ef1c kinh t\u1ebf \u0111\u1eb7c bi\u1ec7t n\u1eb1m trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ranh gi\u1edbi r\u00f5 r\u00e0ng v\u00e0 ng\u0103n c\u00e1ch v\u1edbi khu v\u1ef1c b\u00ean ngo\u00e0i b\u1eb1ng r\u00e0o ch\u1eafn, b\u1ea3o \u0111\u1ea3m cho ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u1ee7a h\u1ea3i quan.<\/p>\n<\/blockquote>\n\n\n\n<p>T\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed<br>H\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi<br>Cam k\u1ebft gi\u00e1 t\u1ed1t<br>\u0110a d\u1ea1ng s\u1ea3n ph\u1ea9m<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n n\u1eafm r\u00f5: Thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 g\u00ec? Quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng, c\u00e1ch h\u1ea1ch to\u00e1n, c\u00f4ng th\u1ee9c t\u00ednh, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u m\u1edbi nh\u1ea5t\u2026 N\u1ed9i dung ch\u00ednh: I. Thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 g\u00ec? Thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 thu\u1ebf thu tr\u00ean gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a xu\u1ea5t&hellip;&nbsp;<a href=\"https:\/\/kt247.vn\/wp\/?p=564\" rel=\"bookmark\"><span class=\"screen-reader-text\">H\u1ea1ch to\u00e1n, c\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-564","post","type-post","status-publish","format-standard","hentry","category-thue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u1ea1ch to\u00e1n, c\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u - KT247 CO., LTD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kt247.vn\/wp\/?p=564\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"H\u1ea1ch to\u00e1n, c\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u - KT247 CO., LTD\" \/>\n<meta property=\"og:description\" content=\"B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n n\u1eafm r\u00f5: Thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 g\u00ec? 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