{"id":9392,"date":"2017-05-16T04:51:00","date_gmt":"2017-05-16T04:51:00","guid":{"rendered":"https:\/\/Indochina247.com\/?p=9392"},"modified":"2023-08-20T16:04:47","modified_gmt":"2023-08-20T09:04:47","slug":"thong-tu-1342014tt-btc","status":"publish","type":"post","link":"https:\/\/sealines.vn\/thong-tu-1342014tt-btc\/","title":{"rendered":"Th\u00f4ng t\u01b0 134\/2014\/TT-BTC v\u1ec1 th\u1ee7 t\u1ee5c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0"},"content":{"rendered":"<table style=\"height: 122px; width: 781px;\">\n<tbody>\n<tr>\n<td style=\"width: 273px; text-align: center;\"><span style=\"font-family: 'times new roman', times, serif;\">B\u1ed8 T\u00c0I CH\u00cdNH<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8212;&#8212;-<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">S\u1ed1: 134\/2014\/TT-BTC <\/span><\/td>\n<td style=\"width: 492px;\">\n<p style=\"text-align: center;\"><span style=\"font-family: 'times new roman', times, serif;\">C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: 'times new roman', times, serif;\">H\u00e0 N\u1ed9i, ng\u00e0y 12 th\u00e1ng 09 n\u0103m 2014<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/sealines.vn\/thong-tu-1342014tt-btc\/#_THONG_TU_HUONG_DAN_THU_TUC_GIA_HAN_THOI_HAN_NOP_THUE_VA_HOAN_THUE_GIA_TRI_GIA_TANG_DOI_VOI_MAY_MOC_THIET_BI_NHAP_KHAU_DE_TAO_TAI_SAN_CO_DINH_CUA_DU_AN_DAU_TU\" title=\"\u00a0 \nTH\u00d4NG T\u01af \nH\u01af\u1edaNG D\u1eaaN TH\u1ee6 T\u1ee4C GIA H\u1ea0N TH\u1edcI H\u1ea0N N\u1ed8P THU\u1ebe V\u00c0 HO\u00c0N THU\u1ebe GI\u00c1 TR\u1eca GIA  \nT\u0102NG \u0110\u1ed0I V\u1edaI M\u00c1Y M\u00d3C, THI\u1ebeT B\u1eca NH\u1eacP KH\u1ea8U \u0110\u1ec2 T\u1ea0O T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH C\u1ee6A  \nD\u1ef0 \u00c1N \u0110\u1ea6U T\u01af\">\u00a0 \nTH\u00d4NG T\u01af \nH\u01af\u1edaNG D\u1eaaN TH\u1ee6 T\u1ee4C GIA H\u1ea0N TH\u1edcI H\u1ea0N N\u1ed8P THU\u1ebe V\u00c0 HO\u00c0N THU\u1ebe GI\u00c1 TR\u1eca GIA  \nT\u0102NG \u0110\u1ed0I V\u1edaI M\u00c1Y M\u00d3C, THI\u1ebeT B\u1eca NH\u1eacP KH\u1ea8U \u0110\u1ec2 T\u1ea0O T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH C\u1ee6A  \nD\u1ef0 \u00c1N \u0110\u1ea6U T\u01af<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/sealines.vn\/thong-tu-1342014tt-btc\/#Cac_dich_vu_van_tai_duong_bien_Indochina247_cung_cap\" title=\"Ca\u0301c di\u0323ch vu\u0323 v\u00e2\u0323n ta\u0309i \u0111\u01b0\u01a1\u0300ng bi\u00ea\u0309n Indochina247 cung c\u00e2\u0301p\">Ca\u0301c di\u0323ch vu\u0323 v\u00e2\u0323n ta\u0309i \u0111\u01b0\u01a1\u0300ng bi\u00ea\u0309n Indochina247 cung c\u00e2\u0301p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/sealines.vn\/thong-tu-1342014tt-btc\/#VI_Vi_sao_nen_chon_Indochina247_Logistics\" title=\"VI. Vi\u0300 sao n\u00ean cho\u0323n Indochina247 Logistics?\">VI. 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href=\"https:\/\/sealines.vn\/thong-tu-1342014tt-btc\/#Lien_he_voi_chung_toi\" title=\"Li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i:\">Li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"_THONG_TU_HUONG_DAN_THU_TUC_GIA_HAN_THOI_HAN_NOP_THUE_VA_HOAN_THUE_GIA_TRI_GIA_TANG_DOI_VOI_MAY_MOC_THIET_BI_NHAP_KHAU_DE_TAO_TAI_SAN_CO_DINH_CUA_DU_AN_DAU_TU\"><\/span><span style=\"font-family: 'times new roman', times, serif;\">\u00a0<\/span><br \/>\n<strong><span style=\"font-family: 'times new roman', times, serif;\">TH\u00d4NG T\u01af<\/span><\/strong><br \/>\n<strong><span style=\"font-family: 'times new roman', times, serif;\">H\u01af\u1edaNG D\u1eaaN TH\u1ee6 T\u1ee4C GIA H\u1ea0N TH\u1edcI H\u1ea0N N\u1ed8P THU\u1ebe V\u00c0 HO\u00c0N THU\u1ebe GI\u00c1 TR\u1eca GIA <\/span><\/strong><br \/>\n<strong><span style=\"font-family: 'times new roman', times, serif;\">T\u0102NG \u0110\u1ed0I V\u1edaI M\u00c1Y M\u00d3C, THI\u1ebeT B\u1eca NH\u1eacP KH\u1ea8U \u0110\u1ec2 T\u1ea0O T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH C\u1ee6A <\/span><\/strong><br \/>\n<strong><span style=\"font-family: 'times new roman', times, serif;\">D\u1ef0 \u00c1N \u0110\u1ea6U T\u01af<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p style=\"text-align: left;\"><span style=\"font-family: 'times new roman', times, serif;\">C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 31\/2013\/QH13 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">C\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">l\u00fd thu\u1ebf;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">Th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft s\u1ed1 63\/NQ-CP ng\u00e0y 25 th\u00e1ng 8 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">ph\u00e1p v\u1ec1 thu\u1ebf th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, \u0111\u1ea9y m\u1ea1nh s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch Thu\u1ebf,<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">\u0111\u1ea7u t\u01b0.<\/span><br \/>\n<strong><span style=\"font-family: 'times new roman', times, serif;\">\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/strong><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">1. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 nh\u01b0ng ch\u01b0a \u0111i v\u00e0o <\/span><span style=\"font-family: 'times new roman', times, serif;\">ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (x\u00e2y d\u1ef1ng d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t m\u1edbi, <\/span><span style=\"font-family: 'times new roman', times, serif;\">m\u1edf r\u1ed9ng quy m\u00f4, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7, c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng sinh th\u00e1i, n\u00e2ng cao n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t) <\/span><span style=\"font-family: 'times new roman', times, serif;\">tr\u1ef1c ti\u1ebfp ho\u1eb7c \u1ee7y th\u00e1c th\u1ef1c hi\u1ec7n nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u <\/span><span style=\"font-family: 'times new roman', times, serif;\">t\u01b0 m\u00e0 g\u1eb7p kh\u00f3 kh\u0103n kh\u00e1ch quan v\u1ec1 t\u00e0i ch\u00ednh: ch\u01b0a c\u00f3 ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u1ec3 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng <\/span><span style=\"font-family: 'times new roman', times, serif;\">(GTGT) \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u; \u0111ang ph\u1ea3i vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 nh\u1eadp m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ea7u <\/span><span style=\"font-family: 'times new roman', times, serif;\">t\u01b0 cho s\u1ea3n xu\u1ea5t kinh doanh; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c th\u00f4ng quan h\u00e0ng h\u00f3a s\u1ebd b\u1ecb thi\u1ec7t h\u1ea1i l\u1edbn do <\/span><span style=\"font-family: 'times new roman', times, serif;\">ph\u1ea3i \u0111\u00ecnh ch\u1ec9, k\u00e9o d\u00e0i th\u1eddi gian \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng gia h\u1ea1n n\u1ed9p <\/span><span style=\"font-family: 'times new roman', times, serif;\">thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 ho\u00e0n thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu \u0111\u00e1p \u1ee9ng <\/span><span style=\"font-family: 'times new roman', times, serif;\">\u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">a) Doanh nghi\u1ec7p \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn <\/span><span style=\"font-family: 'times new roman', times, serif;\">\u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 (gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1); c\u00f3 <\/span><span style=\"font-family: 'times new roman', times, serif;\">con d\u1ea5u theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, l\u01b0u gi\u1eef s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a <\/span><span style=\"font-family: 'times new roman', times, serif;\">ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n; c\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">b) C\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb 100 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">c) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">2. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u <\/span><span style=\"font-family: 'times new roman', times, serif;\">ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y, bao g\u1ed3m: m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng \u0111\u1ec3 l\u00e0m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chuy\u00ean d\u00f9ng <\/span><span style=\"font-family: 'times new roman', times, serif;\">ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u0169 kh\u00ed, kh\u00ed t\u00e0i ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh; t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb <\/span><span style=\"font-family: 'times new roman', times, serif;\">c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, kinh doanh <\/span><span style=\"font-family: 'times new roman', times, serif;\">ch\u1ee9ng kho\u00e1n, c\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; t\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng <\/span><span style=\"font-family: 'times new roman', times, serif;\">cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n.<\/span><br \/>\n<strong><span style=\"font-family: 'times new roman', times, serif;\">\u0110i\u1ec1u 2. Gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u<\/span><\/strong><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">1. Doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u <\/span><span style=\"font-family: 'times new roman', times, serif;\">\u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong th\u1eddi gian l\u00e0 <\/span><span style=\"font-family: 'times new roman', times, serif;\">60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. Vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb l\u00f4 <\/span><span style=\"font-family: 'times new roman', times, serif;\">h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ea7u ti\u00ean v\u1ec1 c\u1ea3ng m\u00e0 gi\u00e1 tr\u1ecb ch\u01b0a \u0111\u1ebfn 100 t\u1ef7 \u0111\u1ed3ng. H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng <\/span><span style=\"font-family: 'times new roman', times, serif;\">quan ngay khi c\u01a1 quan h\u1ea3i quan ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">2. H\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">a) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT (01 b\u1ea3n ch\u00ednh), trong \u0111\u00f3 n\u00eau r\u00f5: (1) l\u00fd do gia h\u1ea1n \u0111\u1ed1i <\/span><span style=\"font-family: 'times new roman', times, serif;\">v\u1edbi s\u1ed1 thu\u1ebf GTGT c\u1ee7a m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; (2) cam k\u1ebft k\u00ea <\/span><span style=\"font-family: 'times new roman', times, serif;\">khai ch\u00ednh x\u00e1c; (3) cam k\u1ebft v\u00e0 k\u1ebf ho\u1ea1ch n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: 'times new roman', times, serif;\">Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c nh\u1eadp theo nhi\u1ec1u l\u00f4 h\u00e0ng, \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng \u0111\u1ea7u ti\u00ean ph\u1ea3i g\u1eedi k\u00e8m Danh <\/span><span style=\"font-family: 'times new roman', times, serif;\">m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n theo m\u1eabu s\u1ed1 07 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 s\u1ed1 <\/span><span style=\"font-family: 'times new roman', times, serif;\">128\/2013\/TT-BTC ng\u00e0y 10 th\u00e1ng 9 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; <\/span><span style=\"font-family: 'times new roman', times, serif;\">ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif;\">xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, trong \u0111\u00f3: d\u00f2ng ti\u00eau \u0111\u1ec1 \u201cDanh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u\u201d <\/span><span style=\"font-family: 'times new roman', times, serif;\">thay b\u1eb1ng \u201cDanh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u\u201d, d\u00f2ng \u201c7. Th\u1eddi <\/span><span style=\"font-family: 'times new roman', times, serif;\">gian d\u1ef1 ki\u1ebfn k\u1ebft th\u00fac nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u201d thay b\u1eb1ng \u201c7. Th\u1eddi gian d\u1ef1 ki\u1ebfn k\u1ebft <\/span><span style=\"font-family: 'times new roman', times, serif;\">th\u00fac nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT\u201d (n\u1ed9p 02 b\u1ea3n ch\u00ednh Danh m\u1ee5c) k\u00e8m theo <\/span><span style=\"font-family: 'times new roman', times, serif;\">02 Phi\u1ebfu theo d\u00f5i, tr\u1eeb l\u00f9i theo m\u1eabu 10 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 128\/2013\/TTBTC. <\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: 'times new roman', times, serif;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n thu\u1ed9c nhi\u1ec1u t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00e1c <\/span><span style=\"font-family: 'times new roman', times, serif;\">nhau th\u00ec trong v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n c\u1ea7n li\u1ec7t k\u00ea c\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u00f3.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">b) H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a s\u1ed1 ti\u1ec1n thu\u1ebf GTGT xin gia h\u1ea1n (01 b\u1ea3n ch\u1ee5p);<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">c) H\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT, tr\u01b0\u1eddng h\u1ee3p c\u00f3 <\/span><span style=\"font-family: 'times new roman', times, serif;\">nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng th\u00ec n\u1ed9p t\u1ea5t c\u1ea3 c\u00e1c h\u1ee3p \u0111\u1ed3ng (01 b\u1ea3n ch\u1ee5p);<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">d) V\u0103n b\u1ea3n ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n ho\u1eb7c ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0: \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc <\/span><span style=\"font-family: 'times new roman', times, serif;\">c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 l\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0; \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng <\/span><span style=\"font-family: 'times new roman', times, serif;\">c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 l\u00e0 v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ho\u1eb7c c\u1ee7a \u0110\u1ea1i h\u1ed9i c\u1ed5 <\/span><span style=\"font-family: 'times new roman', times, serif;\">\u0111\u00f4ng, ho\u1eb7c c\u1ee7a Gi\u00e1m \u0111\u1ed1c ph\u00f9 h\u1ee3p v\u1edbi th\u1ea9m quy\u1ec1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u00e8m v\u0103n <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">b\u1ea3n \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 gi\u1ea5y bi\u00ean nh\u1eadn c\u1ee7a c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (01 b\u1ea3n ch\u1ee5p);<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">Tr\u01b0\u1eddng h\u1ee3p m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1eeba thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n, <\/span><span style=\"font-family: 'times new roman', times, serif;\">v\u1eeba thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt v\u1ec1 <\/span><span style=\"font-family: 'times new roman', times, serif;\">thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT th\u1ef1c hi\u1ec7n c\u00f9ng h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c <\/span><span style=\"font-family: 'times new roman', times, serif;\">mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 102 Th\u00f4ng t\u01b0 s\u1ed1 128\/2013\/TT-BTC. Nh\u1eefng lo\u1ea1i <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">gi\u1ea5y t\u1edd \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi c\u1ea3 h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf th\u00ec ch\u1ec9 n\u1ed9p \u0111\u00fang s\u1ed1 <\/span><span style=\"font-family: 'times new roman', times, serif;\">l\u01b0\u1ee3ng theo h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">3. Tr\u00ecnh t\u1ef1 gia h\u1ea1n n\u1ed9p thu\u1ebf:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">a) Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">a.1) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 gia h\u1ea1n \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan ti\u1ebfp <\/span><span style=\"font-family: 'times new roman', times, serif;\">nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ghi th\u1eddi gian nh\u1eadn h\u1ed3 s\u01a1, ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u trong h\u1ed3 <\/span><span style=\"font-family: 'times new roman', times, serif;\">s\u01a1.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">a.2) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 gia h\u1ea1n \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, c\u00f4ng ch\u1ee9c h\u1ea3i quan \u0111\u00f3ng d\u1ea5u ghi <\/span><span style=\"font-family: 'times new roman', times, serif;\">ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed1 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">a.3) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 gia h\u1ea1n \u0111\u01b0\u1ee3c n\u1ed9p th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed, vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, <\/span><span style=\"font-family: 'times new roman', times, serif;\">ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 gia h\u1ea1n do c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">b) X\u1eed l\u00fd h\u1ed3 s\u01a1:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 gia h\u1ea1n nh\u01b0ng ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh, trong th\u1eddi <\/span><span style=\"font-family: 'times new roman', times, serif;\">h\u1ea1n 01 (m\u1ed9t) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan h\u1ea3i quan ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng <\/span><span style=\"font-family: 'times new roman', times, serif;\">v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1.<\/span><span style=\"font-family: 'times new roman', times, serif;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn <\/span><span style=\"font-family: 'times new roman', times, serif;\">\u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o b\u1ed5 sung h\u1ed3 s\u01a1 c\u1ee7a c\u01a1 quan h\u1ea3i quan. <\/span><span style=\"font-family: 'times new roman', times, serif;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 gia h\u1ea1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng theo quy \u0111\u1ecbnh, c\u01a1 quan h\u1ea3i quan <\/span><span style=\"font-family: 'times new roman', times, serif;\">ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c \u0111\u1ed3ng \u00fd gia h\u1ea1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft trong th\u1eddi h\u1ea1n 03 <\/span><span style=\"font-family: 'times new roman', times, serif;\">(ba) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">c) Tr\u00e1ch nhi\u1ec7m gia h\u1ea1n:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">c.1) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m gia h\u1ea1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p <\/span><span style=\"font-family: 'times new roman', times, serif;\">thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf m\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n ch\u1ec9 ph\u00e1t sinh t\u1ea1i m\u1ed9t Chi c\u1ee5c H\u1ea3i <\/span><span style=\"font-family: 'times new roman', times, serif;\">quan.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">c.2) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m gia h\u1ea1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 <\/span><span style=\"font-family: 'times new roman', times, serif;\">h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf m\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n ph\u00e1t sinh t\u1ea1i nhi\u1ec1u Chi c\u1ee5c H\u1ea3i quan trong <\/span><span style=\"font-family: 'times new roman', times, serif;\">c\u00f9ng m\u1ed9t C\u1ee5c H\u1ea3i quan.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">c.3) T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m gia h\u1ea1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi <\/span><span style=\"font-family: 'times new roman', times, serif;\">n\u1ed9p thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf m\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n ph\u00e1t sinh t\u1ea1i nhi\u1ec1u C\u1ee5c H\u1ea3i <\/span><span style=\"font-family: 'times new roman', times, serif;\">quan.<\/span><br \/>\n<strong><span style=\"font-family: 'times new roman', times, serif;\">\u0110i\u1ec1u 3. Th\u1ee7 t\u1ee5c v\u00e0 tr\u00ecnh t\u1ef1 ho\u00e0n thu\u1ebf GTGT<\/span><\/strong><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">1. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">a) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 <\/span><span style=\"font-family: 'times new roman', times, serif;\">156\/2013\/TT-BTC ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u <\/span><span style=\"font-family: 'times new roman', times, serif;\">c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <\/span><span style=\"font-family: 'times new roman', times, serif;\">83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7, trong \u0111\u00f3 ghi l\u00fd do \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 l\u00e0 theo <\/span><span style=\"font-family: 'times new roman', times, serif;\">h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y (ghi r\u00f5 s\u1ed1 Th\u00f4ng t\u01b0), trong h\u1ed3 s\u01a1 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT <\/span><span style=\"font-family: 'times new roman', times, serif;\">\u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">b) B\u1ea3ng k\u00ea c\u00e1c t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan h\u1ea3i quan <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">theo m\u1eabu 01-1\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC, trong \u0111\u00f3 ghi r\u00f5 g\u1eedi <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">k\u00e8m v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo m\u1eabu s\u1ed1 01\/\u0110NHT v\u00e0 c\u1ed9t ghi ch\u00fa ghi r\u00f5 l\u00e0 \u201cn\u1ee3 ch\u1ee9ng t\u1eeb n\u1ed9p <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u\u201d.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">Doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1, <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf g\u1eedi c\u01a1 quan thu\u1ebf.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">2. Tr\u00ecnh t\u1ef1 ho\u00e0n thu\u1ebf:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">a) N\u1ed9p v\u00e0 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">Doanh nghi\u1ec7p l\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf, trong h\u1ed3 s\u01a1 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">\u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ghi th\u1eddi gian nh\u1eadn h\u1ed3 s\u01a1, ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, c\u00f4ng ch\u1ee9c thu\u1ebf \u0111\u00f3ng d\u1ea5u ghi ng\u00e0y <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed1 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed, vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf do c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">b) X\u1eed l\u00fd ho\u00e0n thu\u1ebf:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">b.1) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh, trong <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">th\u1eddi h\u1ea1n 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">b.2) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng theo quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t, ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p theo \u0111\u00fang quy tr\u00ecnh <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">ho\u00e0n thu\u1ebf GTGT.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">b.3) Trong th\u1eddi gian t\u1ed1i \u0111a 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf th\u00f4ng <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft k\u1ebft qu\u1ea3 ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n v\u00e0 <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u1ec3 c\u01a1 quan thu\u1ebf ra quy\u1ebft <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">\u0111\u1ecbnh ho\u00e0n thu\u1ebf tr\u01b0\u1edbc ki\u1ec3m tra sau.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">b.4) Trong v\u00f2ng 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">kh\u1ea9u, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">trong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf GTGT <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">\u0111\u00e3 n\u1ed9p ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n ban \u0111\u1ea7u th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">l\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p ghi tr\u00ean ch\u1ee9ng t\u1eeb <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">n\u1ed9p thu\u1ebf cao h\u01a1n s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n ban \u0111\u1ea7u th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u00e0 s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n ban <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">\u0111\u1ea7u.<\/span><br \/>\n<strong><span style=\"font-family: 'times new roman', times, serif;\">\u0110i\u1ec1u 4. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/strong><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 27 th\u00e1ng 10 n\u0103m 2014.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 t\u1edd khai h\u1ea3i quan <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u0103ng k\u00fd tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">l\u00fd thu\u1ebf, ch\u01b0a n\u1ed9p thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ph\u1ea3n \u00e1nh <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u, gi\u1ea3i quy\u1ebft.\/.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">N\u01a1i nh\u1eadn:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; Ban B\u00ed th\u01b0 TW \u0110\u1ea3ng;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, c\u00e1c Ph\u00f3 TTCP;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; V\u0103n ph\u00f2ng BC\u0110 TW v\u1ec1 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, \u1ee6y ban nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">C\u1ee5c h\u1ea3i quan, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">Trung \u01b0\u01a1ng;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; C\u00f4ng b\u00e1o;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; Website Ch\u00ednh ph\u1ee7;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; Website B\u1ed9 T\u00e0i ch\u00ednh;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">&#8211; L\u01b0u: VT, V\u1ee5 CST (PGTGT&amp;TT\u0110B).400<\/span><\/p>\n<p style=\"text-align: left; padding-left: 510px;\"><span style=\"font-family: 'times new roman', times, serif;\">KT. B\u1ed8 TR\u01af\u1edeNG<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">TH\u1ee8 TR\u01af\u1edeNG<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif;\">\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_dich_vu_van_tai_duong_bien_Indochina247_cung_cap\"><\/span><span style=\"font-size: 12pt;\">Ca\u0301c di\u0323ch vu\u0323 v\u00e2\u0323n ta\u0309i \u0111\u01b0\u01a1\u0300ng bi\u00ea\u0309n Indochina247 cung c\u00e2\u0301p<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 12pt;\">Hi\u00ea\u0323n nay, Indochina247 Logitics la\u0300 \u0111\u01a1n vi\u0323 \u0111i \u0111\u00e2\u0300u trong ca\u0301c di\u0323ch vu\u0323 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">V\u00e2\u0323n chuy\u00ea\u0309n ha\u0300ng le\u0309 ghe\u0301p container b\u0103\u0300ng \u0111\u01b0\u01a1\u0300ng bi\u00ea\u0309n, ha\u0300ng CLC.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Di\u0323ch vu\u0323 giao nh\u00e2\u0323n ha\u0309i quan \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c l\u00f4 ha\u0300ng xu\u00e2\u0301t nh\u00e2\u0323p kh\u00e2\u0309u b\u0103\u0300ng \u0111\u01b0\u01a1\u0300ng bi\u00ea\u0309n.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Di\u0323ch vu\u0323 v\u00e2\u0323n chuy\u00ea\u0309n ha\u0300ng nguy\u00ean container b\u0103\u0300ng \u0111\u01b0\u01a1\u0300ng bi\u00ea\u0309n n\u00f4\u0323i \u0111i\u0323a, \u0111\u01b0\u01a1\u0300ng bi\u00ea\u0309n qu\u00f4\u0301c t\u00ea\u0301.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Cung c\u00e2\u0301p \u0111\u00e2\u0300y \u0111u\u0309 ca\u0301c di\u0323ch vu\u0323 v\u00e2\u0323n chuy\u00ea\u0309n tro\u0323n go\u0301i chuy\u00ean nghi\u00ea\u0323p t\u01b0\u0300 kho \u0111i \u0111\u00ea\u0301n kho \u0111i\u0301ch, t\u01b0\u0300 ca\u0309ng \u0111i \u0111\u00ea\u0301n ca\u0309ng \u0111i\u0301ch va\u0300 t\u01b0\u0300 kho \u0111\u00ea\u0301n ca\u0309ng b\u0103\u0300ng \u0111\u01b0\u01a1\u0300ng bi\u00ea\u0309n.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Di\u0323ch vu\u0323 v\u00e2\u0323n chuy\u00ea\u0309n ha\u0300ng hoa\u0301 t\u01b0\u0300 Tp.HCM &#8211; Ha\u0300 N\u00f4\u0323i &#8211; \u0110a\u0300 N\u0103\u0303ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"VI_Vi_sao_nen_chon_Indochina247_Logistics\"><\/span><span style=\"font-size: 12pt;\">VI. Vi\u0300 sao n\u00ean cho\u0323n Indochina247 Logistics?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u0110\u01a1n vi\u0323 da\u0300y da\u0323n kinh nghi\u00ea\u0323m, s\u0103\u0303n sa\u0300ng x\u01b0\u0309 li\u0301 hi\u00ea\u0323u qua\u0309 ca\u0301c tr\u01b0\u01a1\u0300ng h\u01a1\u0323p pha\u0301t sinh ngoa\u0300i y\u0301 mu\u00f4\u0301n.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Quy tri\u0300nh chuy\u00ean nghi\u00ea\u0323p, \u0111a\u0309m ba\u0309o ti\u0301nh an toa\u0300n cho ha\u0300ng hoa\u0301.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Th\u01a1\u0300i gian nhanh cho\u0301ng, \u0111a\u0301p \u01b0\u0301ng ti\u00ea\u0301n \u0111\u00f4\u0323 cu\u0309a quy\u0301 kha\u0301ch.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Chi phi\u0301 h\u01a1\u0323p li\u0301, re\u0309 nh\u00e2\u0301t thi\u0323 tr\u01b0\u01a1\u0300ng ti\u0301nh \u0111\u00ea\u0301n th\u01a1\u0300i \u0111i\u00ea\u0309m hi\u00ea\u0323n ta\u0323i.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0110\u00f4\u0323i ngu\u0303 nh\u00e2n vi\u00ean chuy\u00ean nghi\u00ea\u0323p, t\u01b0 v\u00e2\u0301n t\u00e2\u0323n t\u00e2m.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Linh hoa\u0323t, nha\u0323y be\u0301n, \u0111a\u0309m ba\u0309o l\u01a1\u0323i i\u0301ch kha\u0301ch ha\u0300ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">N\u00ea\u0301u co\u0301 b\u00e2\u0301t c\u01b0\u0301 th\u0103\u0301c m\u0103\u0301c na\u0300o, quy\u0301 kha\u0301ch vui lo\u0300ng li\u00ean h\u00ea\u0323 tr\u01b0\u0323c ti\u00ea\u0301p \u0111\u00ea\u0301n s\u00f4\u0301 \u0111i\u00ea\u0323n thoa\u0323i \u0111\u01b0\u01a1\u0300ng d\u00e2y no\u0301ng ho\u0103\u0323c truy c\u00e2\u0323p website chi\u0301nh th\u01b0\u0301c cu\u0309a Indochina247 Logistics! S\u01b0\u0323 ha\u0300i lo\u0300ng cu\u0309a quy\u0301 kha\u0301ch la\u0300 tha\u0300nh c\u00f4ng cu\u0309a chu\u0301ng t\u00f4i!<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_dich_vu_cong_ty_Indochina247_ho_tro_khach_hang\"><\/span><span style=\"font-size: 12pt;\">C\u00e1c d\u1ecbch v\u1ee5 c\u00f4ng ty Indochina247 h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><span style=\"font-size: 12pt;\">T\u01b0 v\u1ea5n khai b\u00e1o t\u00ean m\u1eb7t h\u00e0ng, m\u00e3 HS<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">T\u01b0 v\u1ea5n \u0111\u00f3ng g\u00f3i h\u00e0ng h\u00f3a<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u<\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Invoice<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Packing list<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">T\u1edd khai xu\u1ea5t kh\u1ea9u<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Bill of lading<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\">H\u1ed7 tr\u1ee3 trucking n\u1ed9i \u0111\u1ecba t\u1eeb x\u01b0\u1edfng s\u1ea3n xu\u1ea5t \u0111\u1ebfn c\u1ea3ng<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_tuyen_van_chuyen_duong_bien_cua_chung_toi\"><\/span><span style=\"font-size: 12pt;\">C\u00e1c tuy\u1ebfn v\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n c\u1ee7a ch\u00fang t\u00f4i:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 12pt;\">H\u1ea3i ph\u00f2ng \u0111i Singapore.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">H\u1ea3i ph\u00f2ng \u0111i Incheon &#8211; H\u00e0n Qu\u1ed1c.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">H\u1ea3i ph\u00f2ng \u0111i Busan &#8211; H\u00e0n Qu\u1ed1c.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">H\u1ea3i ph\u00f2ng \u0111i Th\u01b0\u1ee3ng H\u1ea3i.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">H\u1ea3i ph\u00f2ng \u0111i Shekou &#8211; Trung Qu\u1ed1c.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">H\u1ea3i ph\u00f2ng \u0111i H\u1ed3ng K\u00f4ng (Hong Kong) &#8211; Trung Qu\u1ed1c.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">H\u1ea3i ph\u00f2ng \u0111i Keelung &#8211; \u0110\u00e0i loan.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">H\u1ea3i ph\u00f2ng \u0111i NAGOYA &#8211; TOKYO &#8211; YOKOHAMA &#8211; KOBE &#8211; OSAKA (Nh\u1eadt B\u1ea3n).<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">H\u1ea3i ph\u00f2ng \u0111i Hakata &#8211; Moji (Nh\u1eadt B\u1ea3n).<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">H\u1ea3i ph\u00f2ng \u0111i Port K&#8217;Lang Malaysia<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">H\u1ea3i ph\u00f2ng \u0111i B\u0103ng C\u1ed1c Th\u00e1i Lan.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">H\u1ea3i ph\u00f2ng \u0111i LAEM CHABANG Th\u00e1i lan.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">H\u1ea3i ph\u00f2ng \u0111i North Manila Philippines.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">H\u1ea3i ph\u00f2ng \u0111i Jakarta Indonesia.<\/span><\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Lien_he_voi_chung_toi\"><\/span><span style=\"font-size: 12pt;\"><strong>Li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: center;\"><span style=\"font-size: 12pt;\"><strong>C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i \u0110\u1ea7u t\u01b0 Qu\u1ed1c t\u1ebf \u0110\u00f4ng D\u01b0\u01a1ng<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 12pt;\"><strong>Address: 157 ph\u1ed1 Ch\u00f9a L\u00e1ng, qu\u1eadn \u0110\u1ed1ng \u0110a, H\u00e0 N\u00f4i<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 12pt;\">Website: <a href=\"https:\/\/indochina247.com\/\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/indochina247.com\/<\/a><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 12pt;\">Tel: <strong>086.835.6797<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 12pt;\">Email: <a href=\"mailto:lienhe@indochina247.com\">lienhe@indochina247.com<\/a> or\u00a0 <a href=\"mailto:contact@indochina247.com\">contact@indochina247.com<\/a><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 12pt;\">Youtube: <a href=\"https:\/\/www.youtube.com\/channel\/UCI2bnRquzlYdvV6hJbNIeNg\" rel=\"nofollow noopener\" target=\"_blank\">Xu\u1ea5t nh\u1eadp kh\u1ea9u Indochina247<\/a><\/span><\/p>\n<figure id=\"attachment_33240\" aria-describedby=\"caption-attachment-33240\" style=\"width: 599px\" class=\"wp-caption alignnone\"><a href=\"http:\/\/indochina247.com\" rel=\"nofollow noopener\" target=\"_blank\"><img fetchpriority=\"high\" decoding=\"async\" class=\"V\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n gi\u00e1 r\u1ebb \u0111i c\u1ea3ng Incheon - H\u00e0n Qu\u1ed1c wp-image-33240\" title=\"V\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n gi\u00e1 r\u1ebb \u0111i c\u1ea3ng Incheon - H\u00e0n Qu\u1ed1c \" src=\"https:\/\/indochina247.com\/wp-content\/uploads\/Cordale-High-School-presents-2.jpg\" alt=\"V\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n gi\u00e1 r\u1ebb \u0111i c\u1ea3ng Incheon - H\u00e0n Qu\u1ed1c \" width=\"599\" height=\"424\" \/><\/a><figcaption id=\"caption-attachment-33240\" class=\"wp-caption-text\"><span style=\"font-size: 12pt;\">V\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n gi\u00e1 r\u1ebb \u0111i c\u1ea3ng Incheon &#8211; H\u00e0n Qu\u1ed1c<\/span><\/figcaption><\/figure>\n<figure id=\"attachment_34421\" aria-describedby=\"caption-attachment-34421\" style=\"width: 600px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/indochina247.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><img decoding=\"async\" class=\"V\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n gi\u00e1 r\u1ebb \u0111i c\u1ea3ng Incheon - H\u00e0n Qu\u1ed1c wp-image-34421\" title=\"V\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n gi\u00e1 r\u1ebb \u0111i c\u1ea3ng Incheon - H\u00e0n Qu\u1ed1c \" src=\"https:\/\/indochina247.com\/wp-content\/uploads\/Anh-Xilanh-giay-300x225.jpg\" alt=\"V\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n gi\u00e1 r\u1ebb \u0111i c\u1ea3ng Incheon - H\u00e0n Qu\u1ed1c \" width=\"600\" height=\"450\" \/><\/a><figcaption id=\"caption-attachment-34421\" class=\"wp-caption-text\"><span style=\"font-size: 12pt;\">V\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n gi\u00e1 r\u1ebb \u0111i c\u1ea3ng Incheon &#8211; H\u00e0n Qu\u1ed1c<\/span><\/figcaption><\/figure>\n<figure id=\"attachment_34196\" aria-describedby=\"caption-attachment-34196\" style=\"width: 600px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/indochina247.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><img decoding=\"async\" class=\"V\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n gi\u00e1 r\u1ebb \u0111i c\u1ea3ng Incheon - H\u00e0n Qu\u1ed1c wp-image-34196\" title=\"V\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n gi\u00e1 r\u1ebb \u0111i c\u1ea3ng Incheon - H\u00e0n Qu\u1ed1c \" src=\"https:\/\/indochina247.com\/wp-content\/uploads\/z3620157766577_a2435c933912bcdb26149e52cc35eaf0-300x195.jpg\" alt=\"V\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n gi\u00e1 r\u1ebb \u0111i c\u1ea3ng Incheon - H\u00e0n Qu\u1ed1c \" width=\"600\" height=\"390\" \/><\/a><figcaption id=\"caption-attachment-34196\" class=\"wp-caption-text\"><span style=\"font-size: 12pt;\">V\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n gi\u00e1 r\u1ebb \u0111i c\u1ea3ng Incheon &#8211; H\u00e0n Qu\u1ed1c<\/span><\/figcaption><\/figure>\n<p><span style=\"font-size: 12pt;\"><strong>Ngo\u00e0i ra ch\u00fang t\u00f4i c\u00f2n cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 nh\u01b0<\/strong>:<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">&#8211; D\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n Th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng t\u1eeb Nh\u1eadt v\u1ec1 Vi\u1ec7t Nam;<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><a href=\"https:\/\/indochina247.com\/dich-vu-chuyen-hang-xach-tay-tu-nhat-va-han-quoc-gia-re-va-nhanh-nhat\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/indochina247.com\/dich-vu-chuyen-hang-xach-tay-tu-nhat-va-han-quoc-gia-re-va-nhanh-nhat<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">&#8211; D\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n Th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng t\u1eeb H\u00e0n Qu\u1ed1c v\u1ec1 Vi\u1ec7t Nam;<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><a href=\"https:\/\/indochina247.com\/dich-vu-hang-xach-tay-han-quoc-gia-tot-nhat-viet-nam\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/indochina247.com\/dich-vu-hang-xach-tay-han-quoc-gia-tot-nhat-viet-nam<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">&#8211; D\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n Th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng t\u1eeb \u00dac v\u1ec1 Vi\u1ec7t Nam;<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><a href=\"https:\/\/indochina247.com\/?s=uc\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/indochina247.com\/?s=uc<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">&#8211; D\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n Th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng t\u1eeb M\u1ef9 v\u1ec1 Vi\u1ec7t Nam;<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><a href=\"https:\/\/indochina247.com\/?s=My\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/indochina247.com\/?s=My<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">&#8211; D\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n Th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng t\u1eeb Anh v\u1ec1 Vi\u1ec7t Nam;<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><a href=\"https:\/\/indochina247.com\/?s=Anh\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/indochina247.com\/?s=Anh<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">&#8211; D\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a t\u1eeb L\u00e0o v\u1ec1 Vi\u1ec7t Nam;<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><a href=\"https:\/\/indochina247.com\/?s=L%C3%A0o\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/indochina247.com\/?s=L%C3%A0o<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">&#8211; D\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng b\u1ed9 t\u1eeb Campuchia v\u1ec1 Vi\u1ec7t Nam;<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><a href=\"https:\/\/indochina247.com\/?s=Campuchia\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/indochina247.com\/?s=Campuchia<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">&#8211; D\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng b\u1ed9 t\u1eeb Th\u00e1i lan v\u1ec1 Vi\u1ec7t Nam<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><a href=\"https:\/\/indochina247.com\/?s=Th%C3%A1i+Lan\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/indochina247.com\/?s=Th%C3%A1i+Lan<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>Xu h\u01b0\u1edbng t\u00ecm ki\u1ebfm: <\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">B\u1ea3ng gi\u00e1 v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng bi\u1ec3n, V\u1eadn t\u1ea3i \u0111\u01b0\u1eddng bi\u1ec3n, Chuy\u1ec3n ph\u00e1t nhanh, T\u01b0 v\u1ea5n xu\u1ea5t nh\u1eadp kh\u1ea9u, xu\u1ea5t nh\u1eadp kh\u1ea9u, V\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n, V\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, chuy\u1ec3n ph\u00e1t nhanh, b\u1ea3ng gi\u00e1 chuy\u1ec3n ph\u00e1t nhanh, b\u00e1o gi\u00e1 chuy\u1ec3n ph\u00e1t nhanh, th\u1ee7 t\u1ee5c h\u1ea3i quan, kho b\u00e3i v\u00e0 container, chuy\u1ec3n ph\u00e1t nhanh trong n\u01b0\u1edbc, chuy\u1ec3n ph\u00e1t nhanh qu\u1ed1c t\u1ebf, chuy\u1ec3n ph\u00e1t nhanh 247, d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh, D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng bi\u1ec3n, B\u1ea3ng gi\u00e1 v\u00e0 ph\u00ed \u0111\u01b0\u1eddng bi\u1ec3n, b\u1ea3ng gi\u00e1 b\u00e1o gi\u00e1 chuy\u1ec3n ph\u00e1t nhanh, V\u1eadn t\u1ea3i xu\u1ea5t kh\u1ea9u \u0111\u1ed3 n\u1ed9i th\u1ea5t, V\u1eadn t\u1ea3i xu\u1ea5t kh\u1ea9u vi\u00ean n\u00e9n m\u00f9n c\u01b0a, V\u1eadn t\u1ea3i xu\u1ea5t kh\u1ea9u tinh b\u1ed9t s\u1eafn, Quy tr\u00ecnh xu\u1ea5t nh\u1eadp kh\u1ea9u, V\u1eadn t\u1ea3i xu\u1ea5t kh\u1ea9u v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, V\u1eadn t\u1ea3i xu\u1ea5t kh\u1ea9u th\u1ee7y s\u1ea3n, V\u1eadn t\u1ea3i xu\u1ea5t kh\u1ea9u n\u00f4ng s\u1ea3n, V\u1eadn t\u1ea3i xu\u1ea5t kh\u1ea9u d\u1ec7t may, V\u1eadn t\u1ea3i xu\u1ea5t kh\u1ea9u \u0111\u1ed3 m\u00e2y tre \u0111an, V\u1eadn t\u1ea3i xu\u1ea5t kh\u1ea9u \u0111\u1ed3 g\u1ed7,<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><a href=\"https:\/\/indochina247.com\/dat-hang-order-va-van-chuyen-tu-my-va-canada\/\" rel=\"nofollow noopener\" target=\"_blank\">Nh\u1eadn \u0111\u1eb7t h\u00e0ng order v\u00e0 v\u1eadn chuy\u1ec3n tr\u1ecdn g\u00f3i t\u1eeb M\u1ef9 v\u00e0 Canada<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><a href=\"https:\/\/indochina247.com\/van-chuyen-hang-le-bang-duong-bien-sang-philippines-re-nhu-cho\/\" rel=\"nofollow noopener\" target=\"_blank\">V\u1eadn chuy\u1ec3n h\u00e0ng l\u1ebb b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n sang Philippines r\u1ebb nh\u01b0 cho<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><a href=\"https:\/\/indochina247.com\/dich-vu-gui-hang-sang-sydney-uc-bang-duong-bien-chuyen-nghiep-gia-re\/\" rel=\"nofollow noopener\" target=\"_blank\">D\u1ecbch v\u1ee5 g\u1eedi h\u00e0ng sang Sydney \u00dac b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n chuy\u00ean nghi\u1ec7p gi\u00e1 r\u1ebb<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ed8 T\u00c0I CH\u00cdNH &#8212;&#8212;- S\u1ed1: 134\/2014\/TT-BTC C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac H\u00e0 N\u1ed9i, ng\u00e0y 12 th\u00e1ng 09 n\u0103m 2014 \u00a0 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN TH\u1ee6 T\u1ee4C GIA H\u1ea0N TH\u1edcI H\u1ea0N N\u1ed8P THU\u1ebe V\u00c0 HO\u00c0N THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG \u0110\u1ed0I V\u1edaI M\u00c1Y M\u00d3C, THI\u1ebeT&#8230;<\/p>\n","protected":false},"author":4,"featured_media":38059,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"rank_math_lock_modified_date":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[10,1,27],"tags":[290,29,291,292,293,33,34,295,296,67,299,306,307,1278,1279,1280,155,308,17,226,545,309,310,311,312,313,314,315,316,317,318],"class_list":["post-9392","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu-van-chuyen","category-tin-tuc","category-van-chuyen-duong-bien","tag-bang-gia-bao-gia-chuyen-phat-nhanh","tag-bang-gia-chuyen-phat-nhanh","tag-bang-gia-va-phi-duong-bien","tag-bang-gia-van-tai-duong-bien","tag-bao-gia-chuyen-phat-nhanh","tag-chuyen-phat-nhanh","tag-chuyen-phat-nhanh-247","tag-chuyen-phat-nhanh-quoc-te","tag-chuyen-phat-nhanh-trong-nuoc","tag-dich-vu-chuyen-phat-nhanh","tag-dich-vu-van-tai-duong-bien","tag-kho-bai-va-container","tag-quy-trinh-xuat-nhap-khau","tag-thiet-bi-nhap-khau-de-tao-tai-san-co-dinh-cua-du-an-dau-tu","tag-thong-tu-1342014tt-btc","tag-thong-tu-1342014tt-btc-ve-thu-tuc-gia-han-thoi-han-nop-thue-va-hoan-thue-gia-tri-gia-tang-doi-voi-may-moc","tag-thu-tuc-hai-quan","tag-tu-van-xuat-nhap-khau","tag-van-chuyen-duong-bien","tag-van-tai-duong-bien","tag-van-tai-duong-bo","tag-van-tai-xuat-khau-det-may","tag-van-tai-xuat-khau-do-go","tag-van-tai-xuat-khau-do-may-tre-dan","tag-van-tai-xuat-khau-do-noi-that","tag-van-tai-xuat-khau-nong-san","tag-van-tai-xuat-khau-thuy-san","tag-van-tai-xuat-khau-tinh-bot-san","tag-van-tai-xuat-khau-vat-lieu-xay-dung","tag-van-tai-xuat-khau-vien-nen-mun-cua","tag-xuat-nhap-khau"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/sealines.vn\/wp-json\/wp\/v2\/posts\/9392"}],"collection":[{"href":"https:\/\/sealines.vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sealines.vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sealines.vn\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/sealines.vn\/wp-json\/wp\/v2\/comments?post=9392"}],"version-history":[{"count":1,"href":"https:\/\/sealines.vn\/wp-json\/wp\/v2\/posts\/9392\/revisions"}],"predecessor-version":[{"id":38659,"href":"https:\/\/sealines.vn\/wp-json\/wp\/v2\/posts\/9392\/revisions\/38659"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sealines.vn\/wp-json\/wp\/v2\/media\/38059"}],"wp:attachment":[{"href":"https:\/\/sealines.vn\/wp-json\/wp\/v2\/media?parent=9392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sealines.vn\/wp-json\/wp\/v2\/categories?post=9392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sealines.vn\/wp-json\/wp\/v2\/tags?post=9392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}