{"id":87432,"date":"2022-06-27T10:54:27","date_gmt":"2022-06-27T03:54:27","guid":{"rendered":"https:\/\/advantage.vn\/vi\/?p=87432"},"modified":"2022-08-20T15:37:07","modified_gmt":"2022-08-20T08:37:07","slug":"tieng-viet-hang-hoa-nhap-sau-do-xuat-tra-lai-chu-hang-co-duoc-hoan-thue-gtgt-khong","status":"publish","type":"post","link":"https:\/\/advantage.vn\/vi\/tieng-viet-hang-hoa-nhap-sau-do-xuat-tra-lai-chu-hang-co-duoc-hoan-thue-gtgt-khong\/","title":{"rendered":"H\u00e0ng H\u00f3a Nh\u1eadp Sau \u0110\u00f3 Xu\u1ea5t Tr\u1ea3 L\u1ea1i Ch\u1ee7 H\u00e0ng C\u00f3 \u0110\u01b0\u1ee3c Ho\u00e0n Thu\u1ebf GTGT Kh\u00f4ng?"},"content":{"rendered":"<p><strong>Trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p, C\u1ee5c H\u1ea3i quan C\u00e0 Mau \u0111\u00e3 g\u1eb7p v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u tr\u1ea3 l\u1ea1i ch\u1ee7 h\u00e0ng.<\/strong><\/p>\n<p><a href=\"https:\/\/advantage.vn\/vi\/tieng-viet-hang-hoa-nhap-sau-do-xuat-tra-lai-chu-hang-co-duoc-hoan-thue-gtgt-khong\/hoan-thue-gtgt\/\" rel=\"attachment wp-att-87433\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-87433\" src=\"https:\/\/advantage.vn\/wp-content\/uploads\/2022\/06\/Ho\u00e0n-thu\u1ebf-GTGT.jpg\" alt=\"H\u00e0ng H\u00f3a Nh\u1eadp Sau \u0110\u00f3 Xu\u1ea5t Tr\u1ea3 L\u1ea1i Ch\u1ee7 H\u00e0ng C\u00f3 \u0110\u01b0\u1ee3c Ho\u00e0n Thu\u1ebf GTGT Kh\u00f4ng?\" width=\"600\" height=\"330\" srcset=\"https:\/\/advantage.vn\/wp-content\/uploads\/2022\/06\/Ho\u00e0n-thu\u1ebf-GTGT.jpg 600w, https:\/\/advantage.vn\/wp-content\/uploads\/2022\/06\/Ho\u00e0n-thu\u1ebf-GTGT-300x165.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p>\u0110\u1ed1i v\u1edbi v\u1ea5n \u0111\u1ec1 n\u00e0y, ng\u00e0y 14\/3\/2019, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u00e3 c\u00f3 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Xuat-nhap-khau\/Cong-van-1453-TCHQ-TXNK-2019-hoan-thue-gia-tri-gia-tang-hang-hoa-nhap-khau-sau-do-xuat-khau-409429.aspx\">c\u00f4ng v\u0103n s\u1ed1 1453\/TCHQ-TXNK<\/a><\/span> \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u00e1c c\u1ee5c h\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 x\u1eed l\u00fd vi\u1ec7c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u tr\u1ea3 l\u1ea1i ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<p>Theo \u0111\u00f3, t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u0103ng k\u00fd tr\u01b0\u1edbc ng\u00e0y 1\/7\/2016, t\u1ea1i kho\u1ea3n 13 \u0110i\u1ec1u 1 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vbpl.vn\/botaichinh\/Pages\/vbpq-luocdo.aspx?ItemID=28026&amp;Keyword=\">Lu\u1eadt s\u1ed1 21\/2012\/QH13<\/a><\/span> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; kho\u1ea3n 1, \u0110i\u1ec1u 29<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-83-2013-ND-CP-huong-dan-Luat-quan-ly-thue-sua-doi-2012-201712.aspx\"> Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP<\/a><\/span>; kho\u1ea3n 1 \u0110i\u1ec1u 49 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Thong-tu-38-2015-TT-BTC-thu-tuc-hai-quan-thue-xuat-khau-nhap-khau-quan-ly-thue-hang-xuat-nhap-khau-269789.aspx\">Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a><\/span> quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 t\u00e1i xu\u1ea5t tr\u1edf l\u1ea1i ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan H\u1ea3i quan th\u1ef1c hi\u1ec7n x\u1eed l\u00fd ti\u1ec1n thu\u1ebf GTGT n\u1ed9p th\u1eeba theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p><a href=\"https:\/\/advantage.vn\/vi\/tieng-viet-hang-hoa-nhap-sau-do-xuat-tra-lai-chu-hang-co-duoc-hoan-thue-gtgt-khong\/vat2_fnud\/\" rel=\"attachment wp-att-87434\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-87434\" src=\"https:\/\/advantage.vn\/wp-content\/uploads\/2022\/06\/vat2_FNUD-e1656300785447.jpg\" alt=\"Ho\u00e0n thu\u1ebf GTGT\" width=\"600\" height=\"401\" \/><\/a><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0ng sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u tr\u1ea3 l\u1ea1i ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u0103ng k\u00fd t\u1eeb ng\u00e0y 1\/7\/2016 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 1\/2\/2018 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf m\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-130-2016-TT-BTC-huong-dan-100-2016-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-Quan-ly-thue-321858.aspx\">Th\u00f4ng t\u01b0 130\/2016\/TT-BTC<\/a><\/span> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u00e0y 2\/4\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3<span style=\"color: #0000ff;\"> <a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Xuat-nhap-khau\/Cong-van-3761-BTC-CST-2018-khau-tru-thue-gia-tri-gia-tang-nhap-khau-tra-chu-hang-nuoc-ngoai-379059.aspx\">c\u00f4ng v\u0103n s\u1ed1 3761\/BTC-CST<\/a> <\/span>h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n. Do \u0111\u00f3, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u1ec1 ngh\u1ecb h\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.<\/p>\n<p><a href=\"https:\/\/advantage.vn\/vi\/tieng-viet-hang-hoa-nhap-sau-do-xuat-tra-lai-chu-hang-co-duoc-hoan-thue-gtgt-khong\/attachment\/103505766\/\" rel=\"attachment wp-att-87436\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-87436\" src=\"https:\/\/advantage.vn\/wp-content\/uploads\/2022\/06\/103505766-e1656301162234.png\" alt=\"H\u00e0ng h\u00f3a nh\u1eadp sau \u0111\u00f3 xu\u1ea5t tr\u1ea3 l\u1ea1i\" width=\"600\" height=\"360\" \/><\/a><\/p>\n<p>\u0110\u1ed1i v\u1edbi t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u0103ng k\u00fd t\u1eeb ng\u00e0y 1\/2\/2018, t\u1ea1i \u0110i\u1ec1u 47 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2006-78-2006-QH11-15871.aspx\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11<\/a> <\/span>\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 13 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 21\/2012\/QH13; kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 146\/2017\/N\u0110-CP; kho\u1ea3n 64 \u0110i\u1ec1u 1 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vbpl.vn\/botaichinh\/Pages\/vbpq-luocdo.aspx?ItemID=129457\">Th\u00f4ng t\u01b0 39\/2018\/TT-BTC<\/a> <\/span>s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 131 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5.<\/p>\n<p>Theo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0ng sau \u0111\u00f3 ph\u1ea3i xu\u1ea5t kh\u1ea9u tr\u1ea3 l\u1ea1i ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u0103ng k\u00fd t\u1eeb ng\u00e0y 1\/2\/2018 th\u00ec c\u01a1 quan G\u1ea3i quan th\u1ef1c hi\u1ec7n x\u1eed l\u00fd ti\u1ec1n thu\u1ebf GTGT n\u1ed9p th\u1eeba theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p><a href=\"https:\/\/advantage.vn\/vi\/tieng-viet-hang-hoa-nhap-sau-do-xuat-tra-lai-chu-hang-co-duoc-hoan-thue-gtgt-khong\/thue-gtgt-hang-nhap-khau\/\" rel=\"attachment wp-att-87435\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-87435\" src=\"https:\/\/advantage.vn\/wp-content\/uploads\/2022\/06\/Thue-GTGT-hang-nhap-khau-e1656300858281.jpg\" alt=\"H\u00e0ng h\u00f3a nh\u1eadp sau \u0111\u00f3 xu\u1ea5t tr\u1ea3 l\u1ea1i\" width=\"600\" height=\"371\" \/><\/a><\/p>\n<p>T\u1ed5ng c\u1ee5c H\u1ea3i quan y\u00eau c\u1ea7u C\u1ee5c H\u1ea3i quan C\u00e0 Mau nghi\u00ean c\u1ee9u n\u1ed9i dung c\u00f4ng v\u0103n s\u1ed1 1453\/TCHQ-TXNK ng\u00e0y 14\/3\/2019, \u0111\u1ed1i chi\u1ebfu v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: right;\"><strong>Theo haiquanonline.com.vn<\/strong><\/p>\n<p><span style=\"color: #ff0000;\"><strong>&gt;&gt; C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m:\u00a0<\/strong><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/advantage.vn\/vi\/?p=87266\">Hoa K\u1ef3 Xem X\u00e9t Mi\u1ec5n Thu\u1ebf T\u1ea1m Th\u1eddi V\u1edbi Pin N\u0103ng L\u01b0\u1ee3ng M\u1eb7t Tr\u1eddi Nh\u1eadp Kh\u1ea9u T\u1eeb Vi\u1ec7t Nam<\/a><\/span><\/li>\n<li><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/advantage.vn\/vi\/?p=85398\">Bi\u1ec3u Thu\u1ebf Xu\u1ea5t Nh\u1eadp Kh\u1ea9u 2022 M\u1edbi Nh\u1ea5t<\/a><\/span><\/li>\n<li><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/advantage.vn\/vi\/?p=85500\">Thu\u1ebf VAT Gi\u1ea3m T\u1eeb 10% Xu\u1ed1ng C\u00f2n 8% Trong N\u0103m 2022<\/a><\/span><\/li>\n<li><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/advantage.vn\/vi\/?p=80425\">Trung Qu\u1ed1c Mi\u1ec5n Thu\u1ebf Nh\u1eadp Kh\u1ea9u Nhi\u1ec1u Lo\u1ea1i Th\u00e9p<\/a><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>&gt;&gt; Nh\u1eadn b\u00e1o gi\u00e1 c\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a Advantage Logistics t\u1ea1i \u0111\u00e2y:\u00a0<\/strong><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/advantage.vn\/vi\/uy-thac-xuat-nhap-khau\/\">D\u1ecbch V\u1ee5 \u1ee6y Th\u00e1c Xu\u1ea5t Nh\u1eadp Kh\u1ea9u Nhanh Ch\u00f3ng \u2013 Gi\u00e1 C\u1ea3 C\u1ea1nh Tranh<\/a><\/strong><\/span><\/li>\n<li><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/advantage.vn\/vi\/thu-tuc-hai-quan\/\">D\u1ecbch V\u1ee5 Th\u1ee7 T\u1ee5c H\u1ea3i Quan Tr\u1ecdn G\u00f3i T\u1eeb A \u2013 Z<\/a><\/strong><\/span><\/li>\n<li><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/advantage.vn\/vi\/van-tai-trong-va-ngoai-nuoc\/\">D\u1ecbch V\u1ee5 V\u1eadn T\u1ea3i N\u1ed9i \u0110\u1ecba V\u00e0 Qu\u1ed1c T\u1ebf Uy T\u00edn Chuy\u00ean Nghi\u1ec7p TP.HCM<\/a><\/strong><\/span><\/li>\n<li><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/advantage.vn\/vi\/dich-vu-kho-bai\/\">D\u1ecbch V\u1ee5 Kho B\u00e3i Uy T\u00edn \u2013 Gi\u00e1 T\u1ed1t No.1 TPHCM<\/a><\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><em><strong>&gt;&gt;\u00a0<\/strong><\/em><strong>Th\u00f4ng tin li\u00ean h\u1ec7 c\u1ee7a ch\u00fang t\u00f4i:<\/strong><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>\u0110\u1ecba ch\u1ec9:\u00a0<\/strong>L\u1ea7u 7, t\u00f2a nh\u00e0 WMC, 102ABC C\u1ed1ng Qu\u1ef3nh, ph\u01b0\u1eddng Ph\u1ea1m Ng\u0169 L\u00e3o, Qu\u1eadn 1, TP.H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam<\/li>\n<li><strong>Email:<\/strong><span style=\"color: #0000ff;\">\u00a0<\/span><a href=\"mailto:nicky@advantage.vn\"><span style=\"color: #0000ff;\">nicky@advantage.vn<\/span><\/a>\u00a0\/<span style=\"color: #0000ff;\">\u00a0<a style=\"color: #0000ff;\" href=\"mailto:truc@advantage.vn\">truc@advantage.vn<\/a><\/span><\/li>\n<li><strong>Hotline (cell\/ zalo\/ viber):<\/strong>\u00a00909.054.866 (Mr.Quy\u1ec1n) \/ 0938.444.043 (Mr.Tr\u1ef1c)<\/li>\n<li><strong>Web:<\/strong><span style=\"color: #0000ff;\">\u00a0<a style=\"color: #0000ff;\" 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