{"id":23,"date":"2023-12-30T10:26:13","date_gmt":"2023-12-30T03:26:13","guid":{"rendered":"http:\/\/flatsome.dev\/?p=1"},"modified":"2024-01-02T14:04:02","modified_gmt":"2024-01-02T07:04:02","slug":"welcome-to-flatsome","status":"publish","type":"post","link":"https:\/\/anzaco.net\/?p=23","title":{"rendered":"BI\u00ca\u0309U THU\u00ca\u0301 XU\u1ea4T NH\u1eacP KH\u1ea8U N\u0102M 2023"},"content":{"rendered":"

Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu, thu v\u00e0o c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t, nh\u1eadp kh\u1ea9u qua bi\u00ean gi\u1edbi Vi\u1ec7t Nam, \u0111\u1ed9c l\u1eadp trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam v\u00e0 c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi. Thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u hi\u1ec7n \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 li\u00ean quan xu\u1ea5t nh\u1eadp kh\u1ea9u quan t\u00e2m. \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf c\u00f3 vai tr\u00f2 \u0111\u1eb7c bi\u1ec7t v\u00e0 nhi\u1ec1u \u0111i\u1ec3m \u0111\u1eb7c bi\u1ec7t c\u1ea7n ch\u00fa \u00fd. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u1ed9i dung ANZA s\u1ebd cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 t\u1ea3i bi\u1ec3u thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u 2023 (\u0111\u00e3 c\u1eadp nh\u1eadt th\u00e1ng 7\/2023)\u00a0<\/strong>\u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n\n\n\n
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M\u1ee5c l\u1ee5c:<\/strong><\/div>\n
\u00a0\u00a01. Bi\u1ec3u thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1eadp nh\u1eadt 7\/2023<\/a>
\n2. N\u1ed9i dung trong file bi\u1ec3u thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u 2023<\/a>
\n3. Gi\u1ea3i th\u00edch c\u00e1c k\u00fd hi\u1ec7u<\/a><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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1.\u00a0Bi\u1ec3u thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1eadp nh\u1eadt 7\/2023<\/h2>\n<\/div>\n<\/div>\n
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N\u1ed9i dung c\u1eadp nh\u1eadt ng\u00e0y 11\/07\/2023 bao g\u1ed3m:<\/strong><\/p>\n

a. Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u th\u00f4ng th\u01b0\u1eddng theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 15\/2023\/Q\u0110-TTG<\/p>\n

b. Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2023\/N\u0110-CP<\/p>\n

c. Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u theo Ngh\u1ecb \u0111\u1ecbnh 26\/2023\/N\u0110-CP<\/p>\n

d. Gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP<\/p>\n

e. Ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a m\u1edbi c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c B\u1ed9, Ng\u00e0nh<\/p>\n

N\u1ed9i dung c\u1eadp nh\u1eadt ng\u00e0y 12\/07\/2023 bao g\u1ed3m:<\/strong><\/p>\n

a. C\u1ed9t thu\u1ebf su\u1ea5t thu\u1ebf GTGT v\u00e0 c\u1ed9t \u201cGi\u1ea3m VAT\u201d \u0111\u1ec3 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a vi\u1ec7c ph\u1ea3i tra c\u1ee9u \u0111\u1ebfn c\u00e1c ph\u1ee5 l\u1ee5c.<\/p>\n

b. B\u1ed5 sung c\u1ed9t: \u201cChi ti\u1ebft gi\u1ea3m VAT\u201d<\/p>\n

c. 3 ph\u1ee5 l\u1ee5c I, II, IIIa, IIIb t\u00edch h\u1ee3p trong file Bi\u1ec3u thu\u1ebf<\/p>\n

Link online:\u00a0<\/strong><\/p>\n

Bi\u1ec3u thu\u1ebf XNK c\u1eadp nh\u1eadt ng\u00e0y 11\/07\/2023<\/a><\/strong><\/p>\n

Bi\u1ec3u thu\u1ebf XNK c\u1eadp nh\u1eadt ng\u00e0y 12\/07\/2023<\/a><\/strong><\/p>\n

Link t\u1ea3i file Excel:\u00a0Bi\u1ec3u thu\u1ebf XNK c\u1eadp nh\u1eadt th\u00e1ng 11\/07\/2023<\/a><\/strong><\/p>\n

Xem th\u00eam:<\/em><\/strong><\/p>\n<\/div>\n<\/div>\n

Bi\u1ec3u thu\u1ebf XNK 2023 (Th\u00e1ng 1\/2023)<\/a>\u00a0(File Excel)<\/em><\/p>\n

Bi\u1ec3u thu\u1ebf XNK 2023 (Th\u00e1ng 1\/2023)<\/a>\u00a0(Link Online)<\/em><\/p>\n

Bi\u1ec3u thu\u1ebf XNK 2022<\/a><\/em><\/p>\n

Bi\u1ec3u thu\u1ebf XNK 2021<\/a><\/em><\/p>\n

Bi\u1ec3u thu\u1ebf XNK 2020<\/a><\/em><\/p>\n

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2. N\u1ed9i dung trong file bi\u1ec3u thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u 2023\u00a0(\u0111\u00e3 c\u1eadp nh\u1eadt th\u00e1ng 7\/2023)<\/h2>\n<\/div>\n

– Danh m\u1ee5c h\u00e0ng h\u00f3a Xu\u1ea5t nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh
\n– Th\u00f4ng tin tra c\u1ee9u tr\u00ean bi\u1ec3u thu\u1ebf g\u1ed3m c\u00e1c nghi\u1ec7p v\u1ee5: Bi\u1ec3u thu\u1ebf Xu\u1ea5t kh\u1ea9u, Bi\u1ec3u thu\u1ebf Nh\u1eadp kh\u1ea9u th\u00f4ng th\u01b0\u1eddng, Bi\u1ec3u thu\u1ebf Nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i, Bi\u1ec3u thu\u1ebf GTGT, Bi\u1ec3u thu\u1ebf TT\u0110B, Bi\u1ec3u thu\u1ebf BVMT & 12 Bi\u1ec3u thu\u1ebf NK \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, XK \u01b0u \u0111\u00e3i c\u1ee7a Vi\u1ec7t Nam tham gia c\u00e1c Hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i song ph\u01b0\u01a1ng v\u00e0 \u0111a ph\u01b0\u01a1ng.
\n– C\u00e1c quy t\u1eafc m\u1eb7t h\u00e0ng c\u1ee5 th\u1ec3 k\u00e8m theo c\u00e1c bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t.
\n– T\u1ed5ng h\u1ee3p 55 lo\u1ea1i ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd \u00e1p d\u1ee5ng v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0o th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam \u00e1p d\u1ee5ng theo t\u1eebng m\u1eb7t h\u00e0ng.<\/p>\n<\/div>\n

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3. Gi\u1ea3i th\u00edch c\u00e1c k\u00fd hi\u1ec7u<\/h2>\n<\/div>\n

Khi nh\u00ecn v\u00e0o bi\u1ec3u thu\u1ebf n\u1ebfu tra m\u1eb7t h\u00e0ng gi\u00f3ng qua c\u1ed9t thu\u1ebf VAT s\u1ebd th\u1ea5y thu\u1ebf xu\u1ea5t c\u00f3 k\u00fd hi\u1ec7n (*) t\u1ea1i c\u1ed9t Bi\u1ec3u thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ee9c l\u00e0 c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<\/div>\n

\u21d2 K\u00fd hi\u1ec7u (5) t\u1ea1i c\u1ed9t bi\u1ec3u thu\u1ebf quy \u0111\u1ecbnh cho c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf VAT l\u00e0 5% \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t hay kinh doanh th\u01b0\u01a1ng m\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf VAT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n m\u1ee7 cao su thi\u00ean nhi\u00ean s\u01a1 ch\u1ebf cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 5%.<\/p>\n

=> K\u00fd hi\u1ec7u (*,5) t\u1ea1i c\u1ed9t thu\u1ebf su\u1ea5t trong Bi\u1ec3u thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh cho c\u00e1c m\u1eb7t h\u00e0ng l\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra, \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 5% \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 83\/2014\/TT-BTC.<\/p>\n

\u21d2 K\u00fd hi\u1ec7u (*,10) t\u1ea1i c\u1ed9t thu\u1ebf su\u1ea5t trong Bi\u1ec3u thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh cho c\u00e1c m\u1eb7t h\u00e0ng l\u00e0 v\u00e0ng nh\u1eadp kh\u1ea9u d\u1ea1ng th\u1ecfi, mi\u1ebfng ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ebf t\u00e1c th\u00e0nh s\u1ea3n ph\u1ea9m m\u1ef9 ngh\u1ec7, \u0111\u1ed3 trang s\u1ee9c hay s\u1ea3n ph\u1ea9m kh\u00e1c (nh\u00f3m 71.08) thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u nh\u01b0ng ph\u1ea3i ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u s\u1ea3n xu\u1ea5t, gia c\u00f4ng hay kinh doanh th\u01b0\u01a1ng m\u1ea1i v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 10%.<\/p>\n

\u21d2 K\u00fd hi\u1ec7u (*) t\u1ea1i c\u00e1c c\u1ed9t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t quy \u0111\u1ecbnh h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t.<\/p>\n

Li\u00ean h\u1ec7 ngay ANZA D\u1ecbch v\u1ee5 xu\u1ea5t nh\u1eadp kh\u1ea9u:
\nHotline: 090.454.3588
\nEmail: sales@anzaco.net\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu, thu v\u00e0o c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t, nh\u1eadp kh\u1ea9u qua bi\u00ean gi\u1edbi Vi\u1ec7t Nam, \u0111\u1ed9c l\u1eadp trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam v\u00e0 c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi. Thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u hi\u1ec7n \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 […]\n","protected":false},"author":1,"featured_media":366,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/anzaco.net\/index.php?rest_route=\/wp\/v2\/posts\/23"}],"collection":[{"href":"https:\/\/anzaco.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/anzaco.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/anzaco.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/anzaco.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=23"}],"version-history":[{"count":2,"href":"https:\/\/anzaco.net\/index.php?rest_route=\/wp\/v2\/posts\/23\/revisions"}],"predecessor-version":[{"id":367,"href":"https:\/\/anzaco.net\/index.php?rest_route=\/wp\/v2\/posts\/23\/revisions\/367"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/anzaco.net\/index.php?rest_route=\/wp\/v2\/media\/366"}],"wp:attachment":[{"href":"https:\/\/anzaco.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anzaco.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anzaco.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}