- \n
- T\u00ean h\u00f3a \u0111\u01a1n:<\/i> l\u00e0 t\u00ean c\u1ee7a t\u1eebng lo\u1ea1i h\u00f3a \u0111\u01a1n (bao g\u1ed3m h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia v\u00e0 c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c) \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean m\u1ed7i h\u00f3a \u0111\u01a1n nh\u01b0: H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG, H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG KI\u00caM PHI\u1ebeU THU, H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG KI\u00caM T\u1edc KHAI HO\u00c0N THU\u1ebe, H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG, H\u00d3A \u0110\u01a0N B\u00c1N T\u00c0I S\u1ea2N C\u00d4NG, H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG D\u1ef0 TR\u1eee QU\u1ed0C GIA, V\u00c9, TH\u1eba, TEM.<\/li>\n
- K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n:<\/i> th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a b\u1ed9 t\u00e0i ch\u00edn<\/li>\n<\/ul>\n
2<\/strong>.\u00a0T\u00ean li\u00ean h\u00f3a \u0111\u01a1n:<\/strong><\/h2>\n
T\u00ean li\u00ean h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in th\u1ef1c h\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n
3. S\u1ed1 h\u00f3a \u0111\u01a1n:<\/strong><\/h2>\n
- \n
- S\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 bao g\u1ed3m d\u00e3y s\u1ed1 \u1ea2-r\u1eadp c\u00f3 t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n khi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n, b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 01\/01 ho\u1eb7c ng\u00e0y s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12. Sau m\u1ed7i n\u0103m s\u1ebd c\u1ea5p l\u1ea1i S\u1ed1 h\u00f3a \u0111\u01a1n t\u1eeb \u0111\u1ea7u.<\/li>\n
- H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n. C\u00f2n \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in th\u00ec s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in s\u1eb5n, ng\u01b0\u1eddi mua h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ebfn h\u1ebft k\u1ec3 t\u1eeb khi mua.<\/li>\n
- Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf b\u00e1n h\u00e0ng ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c truy xu\u1ea5t ng\u1eabu nhi\u00ean t\u1eeb h\u1ebf th\u1ed1ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn theo th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n.<\/li>\n
- Ngo\u00e0i ra, S\u1ed1 h\u00f3a \u0111\u01a1n c\u00f2n \u0111\u01b0\u1ee3c l\u1eadp theo nguy\u00ean t\u1eafc t\u0103ng theo th\u1eddi gian, m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp, s\u1eed d\u1ee5ng m\u1ed9t l\u1ea7n duy nh\u1ea5t v\u00e0 t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1.<\/li>\n<\/ul>\n
![\"Quy](\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/10\/12085331_20944159.jpg\")
<\/p>\n\u1ea2nh minh h\u1ecda (Ngu\u1ed3n: Internet)<\/p>\n
4. \u0110\u1ed1i v\u1edbi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n:<\/strong><\/h2>\n
- \n
- Tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n theo \u0111\u00fang nh\u01b0 gi\u1ea5y \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3.<\/li>\n<\/ul>\n
5. \u0110\u1ed1i v\u1edbi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua.<\/strong><\/h2>\n
- \n
- Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh th\u00ec m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi theo \u0111\u00fang t\u1ea1i gi\u1ea5y \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3. N\u1ebfu t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
- Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng c\u1ea7n ph\u1ea3i th\u1ec3 hi\u1ec7n m\u1ee5c n\u00e0y. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u00e0 c\u00e1 nh\u00e2n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i th\u1ec3 hi\u1ec7n t\u1ebfm \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i th\u00ec th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 thay th\u1ebf b\u1eb1ng th\u00f4ng tin v\u1ec1 s\u1ed1 hi\u1ec7u chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 qu\u1ed1c t\u1ecbch.<\/li>\n<\/ul>\n
\u00a06. T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/strong><\/h2>\n
a. T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/strong><\/i><\/h3>\n
–\u00a0 T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/i><\/h4>\n
+ T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th\u00eam ch\u1eef n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1eef n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7t b\u00ean ph\u1ea3i trong d\u1ea5u ngo\u1eb7c \u0111\u01a1n ho\u1eb7c \u0111\u01b0\u1ee3c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t v\u1edbi c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n.<\/p>\n
+ T\u00ean h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n chi ti\u1ebft \u0111\u1ebfn t\u1eebng ch\u1ee7ng lo\u1ea1i<\/p>\n
+ Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n c\u00e1c s\u1ed1 hi\u1ec7u, k\u00fd hi\u1ec7u \u0111\u1eb7c tr\u01b0ng c\u1ee7a h\u00e0ng h\u00f3a m\u00e0 khi \u0111\u0103ng k\u00fd ph\u00e1p lu\u1eadt c\u00f3 y\u00eau c\u1ea7u.<\/p>\n
+ Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao d\u1ecbch c\u00f3 quy \u0111\u1ecbnh v\u1ec1 m\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ghi c\u1ea3 t\u00ean v\u00e0 m\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n
– \u0110\u01a1n v\u1ecb t\u00ednh:<\/i><\/h4>\n
+ \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a h\u1eefu h\u00ecnh: \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 d\u1ef1a tr\u00ean t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a h\u00e0ng h\u00f3a. V\u00ed d\u1ee5, t\u1ea5n, t\u1ea1, y\u1ebfn, h\u1ed9p, can, th\u00f9ng\u2026<\/p>\n
+ \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5: h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u0111\u01a1n v\u1ecb t\u00ednh. \u0110\u01a1n v\u1ecb t\u00ednh x\u00e1c \u0111\u1ecbnh theo t\u1eebng l\u1ea7n cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 n\u1ed9i dung d\u1ecbch v\u1ee5 cung c\u1ea5p.<\/p>\n
– S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/i><\/h4>\n
+ \u0110\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng s\u1ed1 \u1ea2-r\u1eadp c\u0103n c\u1ee9 theo \u0111\u01a1n v\u1ecb t\u00ednh.<\/p>\n
+ \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u1eb7c th\u00f9 (nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh chuy\u1ec3n ph\u00e1t, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, ch\u1ee9ng kho\u00e1n) \u0111\u01b0\u1ee3c b\u00e1n theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi c\u1ee5 th\u1ec3 k\u1ef3 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n
+ \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 xu\u1ea5t theo k\u1ef3 ph\u00e1t sinh, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n k\u00e8m theo h\u00f3a \u0111\u01a1n; b\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. H\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo b\u1ea3ng k\u00ea s\u1ed1\u2026, ng\u00e0y\u2026 th\u00e1ng… n\u0103m\u201d. B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, ng\u00e0y l\u1eadp, t\u00ean v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi l\u1eadp B\u1ea3ng k\u00ea. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\u201d v\u00e0 \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean B\u1ea3ng k\u00ea theo th\u1ee9 t\u1ef1 b\u00e1n h\u00e0ng trong ng\u00e0y. B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo h\u00f3a\u00a0\u0111\u01a1n\u00a0s\u1ed1 ng\u00e0y\u2026 th\u00e1ng… n\u0103m\u201d.<\/p>\n
– \u0110\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/i><\/h4>\n
+ Ng\u01b0\u1eddi b\u00e1n ghi \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo \u0111\u01a1n v\u1ecb t\u00ednh. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n k\u00e8m theo h\u00f3a \u0111\u01a1n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n gi\u00e1.<\/p>\n
\u00a0b.\u00a0Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:<\/strong><\/i><\/h3>\n
– Thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n
c. Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf\u00a0gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf\u00a0gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/i>\u00a0\u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam theo ch\u1eef s\u1ed1 \u1ea2-r\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 kh\u00f4ng ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec th\u1ec3 hi\u1ec7n theo nguy\u00ean t\u1ec7.<\/h3>\n
d. T\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n\u00a0tr\u00ean h\u00f3a \u0111\u01a1n<\/strong><\/i> \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam theo ch\u1eef s\u1ed1 \u1ea2 r\u1eadp v\u00e0 b\u1eb1ng ch\u1eef ti\u1ebfng Vi\u1ec7t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 kh\u00f4ng ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n th\u1ec3 hi\u1ec7n b\u1eb1ng nguy\u00ean t\u1ec7 v\u00e0 b\u1eb1ng ch\u1eef ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i.<\/h3>\n
e. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ho\u1eb7c khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/strong><\/i> th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) trong tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ho\u1eb7c khuy\u1ebfn m\u1ea1i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/h3>\n
f. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng xu\u1ea5t v\u00e9 \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf<\/strong><\/i> th\u00ec c\u00e1c kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 thu tr\u00ean ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng (ph\u00ed qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng, ph\u00ed \u0111\u1ed5i ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c) v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9 ph\u00ed d\u1ecbch v\u1ee5 s\u00e2n bay c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng (nh\u01b0 ph\u00ed ph\u1ee5c v\u1ee5 h\u00e0nh kh\u00e1ch, ph\u00ed soi chi\u1ebfu an ninh v\u00e0 c\u00e1c lo\u1ea1i ph\u00ed kh\u00e1c) ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Doanh nghi\u1ec7p h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n s\u1ed1 \u0111\u1ebfn h\u00e0ng ngh\u00ecn \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu tr\u00ean ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p h\u1ed9i h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf (IATA).<\/h3>\n
Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/ND-CP, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i d\u1ee5ng bao g\u1ed3m:<\/p>\n
7<\/strong>. Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua:<\/strong><\/h2>\n
- \n
- \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in: tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3), ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua (n\u1ebfu c\u00f3).<\/li>\n
- \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: Tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c (n\u1ebfu ng\u01b0\u1eddi b\u00e1n l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c) ho\u1eb7c ch\u1eef k\u00fd s\u1ed1 c\u1ee7a c\u00e1 nh\u00e2n, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n (n\u1ebfu ng\u01b0\u1eddi b\u00e1n l\u00e0 c\u00e1 nh\u00e2n).<\/li>\n<\/ul>\n
8<\/strong>. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n: <\/strong>\u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/h2>\n
9. Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: \u00a0<\/strong><\/h2>\n
- \n
- Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m.<\/li>\n
- \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u1eddi \u0111i\u1ec3m khai thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n
10.\u00a0M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong>\u00a0theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/ND-CP.<\/h2>\n
<\/p>\n\u1ea2nh minh h\u1ecda (Ngu\u1ed3n: Internet)<\/p>\n
11.\u00a0Ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i (n\u1ebfu c\u00f3).<\/strong><\/h2>\n
12.\u00a0T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n\u00a0\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n <\/strong>do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in.<\/h2>\n
13. Ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/strong><\/h2>\n
- \n
- Ch\u1eef vi\u1ebft hi\u1ec3n th\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ti\u1ebfng Vi\u1ec7t.\u00a0Tr\u01b0\u1eddng h\u1ee3p c\u00e2\u0300n ghi th\u00eam ch\u01b0\u0303 n\u01b0\u1edbc ngo\u00e0i thi\u0300 ch\u01b0\u0303 n\u01b0\u01a1\u0301c ngoa\u0300i \u0111\u01b0\u01a1\u0323c \u0111\u0103\u0323t b\u00ean pha\u0309i trong ngo\u0103\u0323c \u0111\u01a1n ( ) ho\u0103\u0323c \u0111\u0103\u0323t ngay d\u01b0\u01a1\u0301i do\u0300ng ti\u00ea\u0301ng Vi\u00ea\u0323t va\u0300 co\u0301 c\u01a1\u0303 ch\u01b0\u0303 nho\u0309 h\u01a1n ch\u01b0\u0303 ti\u00ea\u0301ng Vi\u00ea\u0323t.\u00a0Tr\u01b0\u1eddng h\u1ee3p ch\u1eef tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ch\u1eef ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u th\u00ec c\u00e1c ch\u1eef vi\u1ebft kh\u00f4ng d\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng d\u1eabn t\u1edbi c\u00e1ch hi\u1ec3u sai l\u1ec7ch n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n.<\/li>\n
- Ch\u1eef s\u1ed1 hi\u1ec3n th\u1ecb tr\u00ean ho\u0301a \u0111\u01a1n l\u00e0 ch\u1eef s\u1ed1 \u1ea2-r\u1eadp: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.\u00a0Ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn: sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 ph\u1ea3i \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.), n\u1ebfu c\u00f3 ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1eb7t d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ho\u1eb7c s\u1eed d\u1ee5ng d\u1ea5u ph\u00e2n c\u00e1ch s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u ch\u1ea5m (.) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\n
- \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, ky\u0301 hi\u00ea\u0323u qu\u00f4\u0301c gia la\u0300 \u201c\u0111\u201d.<\/li>\n
- Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p nghi\u00ea\u0323p vu\u0323 kinh t\u00ea\u0301, ta\u0300i chi\u0301nh pha\u0301t sinh b\u0103\u0300ng ngoa\u0323i t\u00ea\u0323 theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t v\u00ea\u0300 ngoa\u0323i h\u00f4\u0301i thi\u0300 \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n,\u00a0t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng,\u00a0t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01a1n vi\u0323 ti\u00ea\u0300n t\u00ea\u0323 ghi t\u00ean ngo\u1ea1i t\u1ec7. Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/li>\n
- Ma\u0303 ky\u0301 hi\u00ea\u0323u ngoa\u0323i t\u00ea\u0323 theo ti\u00eau chu\u00e2\u0309n qu\u00f4\u0301c t\u00ea\u0301 (v\u00ed d\u1ee5: 13.800,25 USD – M\u01b0\u1eddi ba ngh\u00ecn t\u00e1m tr\u0103m \u0111\u00f4 la M\u1ef9 v\u00e0 hai m\u01b0\u01a1i nh\u0103m xu, v\u00ed d\u1ee5: 5.000,50 EUR- N\u0103m ngh\u00ecn \u01a1-r\u00f4 v\u00e0 n\u0103m m\u01b0\u01a1i xu).<\/li>\n
- Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a pha\u0301t sinh b\u0103\u0300ng ngoa\u0323i t\u00ea\u0323 theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t v\u00ea\u0300 ngoa\u0323i h\u00f4\u0301i v\u00e0 \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n theo ngo\u1ea1i t\u1ec7, kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam.<\/li>\n<\/ul>\n
<\/p>\n
14. N\u00f4\u0323i dung kh\u00e1c tr\u00ean ho\u0301a \u0111\u01a1n<\/strong><\/h2>\n
- \n
- Ngoa\u0300i ra, doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c, h\u1ed9, ca\u0301 nh\u00e2n kinh doanh co\u0301 th\u00ea\u0309 ta\u0323o th\u00eam th\u00f4ng tin v\u1ec1 bi\u1ec3u tr\u01b0ng hay lo-go \u0111\u1ec3 th\u1ec3 hi\u1ec7n nh\u00e3n hi\u1ec7u, th\u01b0\u01a1ng hi\u1ec7u hay h\u00ecnh \u1ea3nh \u0111\u1ea1i di\u1ec7n c\u1ee7a ng\u01b0\u1eddi b\u00e1n. T\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m, t\u00ednh ch\u1ea5t giao d\u1ecbch v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1 H\u1ee3p \u0111\u1ed3ng mua b\u00e1n, l\u1ec7nh v\u1eadn chuy\u1ec3n, m\u00e3 kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c.<\/li>\n<\/ul>\n
15. N\u1ed9i dung h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/strong> th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng theo\u00a0M\u1eabu s\u1ed1 08\/TSC-H\u0110\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0151\/2017\/N\u0110-CP\u00a0ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng.<\/h2>\n
Ri\u00eang m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung:<\/strong><\/p>\n
- \n
- Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng \u1edf n\u01b0\u1edbc ngo\u00e0i). Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh v\u00e0 ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n k\u1ef9 thu\u1eadt \u0111\u1ec3 k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n l\u1eadp th\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1eef k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua theo th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean.<\/li>\n
- \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua.<\/li>\n
- \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng t\u1ea1i si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i m\u00e0 ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua.<\/li>\n
- \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau t\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n; t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi mua; ch\u1eef k\u00fd s\u1ed1, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n
- \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 tem, v\u00e9, th\u1ebb th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p tem, v\u00e9, th\u1ebb l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3), ti\u00eau th\u1ee9c ng\u01b0\u1eddi mua (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf), ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed c\u00f3 s\u1eb5n m\u1ec7nh gi\u00e1 th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1.<\/li>\n
- \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf cho ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n, s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1\u00a0c\u1ee7a\u00a0ng\u01b0\u1eddi b\u00e1n.<\/li>\n
- Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh mua d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng th\u00ec ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf cho c\u00e1c c\u00e1 nh\u00e2n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh, c\u00e1 nh\u00e2n c\u1ee7a t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh giao cho t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng.<\/li>\n
- \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t; ho\u1ea1t \u0111\u1ed9ng x\u00e2y nh\u00e0 \u0111\u1ec3 b\u00e1n c\u00f3 thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 theo h\u1ee3p \u0111\u1ed3ng th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n vi\u0323 ti\u0301nh, s\u00f4\u0301 l\u01b0\u01a1\u0323ng, \u0111\u01a1n gia\u0301.<\/li>\n
- \u0110\u1ed1i v\u1edbi Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 th\u00ec tr\u00ean Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin li\u00ean quan l\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9, ng\u01b0\u1eddi nh\u1eadn h\u00e0ng, ng\u01b0\u1eddi xu\u1ea5t h\u00e0ng, \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t, \u0111\u1ecba \u0111i\u1ec3m nh\u1eadn h\u00e0ng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n. C\u1ee5 th\u1ec3: t\u00ean ng\u01b0\u1eddi mua th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi nh\u1eadn h\u00e0ng, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua th\u1ec3 hi\u1ec7n \u0111\u1ecba \u0111i\u1ec3m kho nh\u1eadn h\u00e0ng; t\u00ean ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi xu\u1ea5t h\u00e0ng, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t h\u00e0ng v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n; kh\u00f4ng th\u1ec3 hi\u1ec7n ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/li>\n
- \u0110\u1ed1i v\u1edbi Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd th\u00ec tr\u00ean Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin nh\u01b0 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t, \u0111\u1ecba \u0111i\u1ec3m kho nh\u1eadn, t\u00ean s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n. C\u1ee5 th\u1ec3: ghi s\u1ed1, ng\u00e0y th\u00e1ng n\u0103m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf k\u00fd gi\u1eefa t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n; h\u1ecd t\u00ean ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n (n\u1ebfu c\u00f3), \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t h\u00e0ng.<\/li>\n
- H\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng cho thanh to\u00e1n Interline gi\u1eefa c\u00e1c h\u00e3ng h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p h\u1ed9i v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau: k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n, t\u00ean \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1.<\/li>\n
- H\u00f3a \u0111\u01a1n doanh nghi\u1ec7p v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng xu\u1ea5t cho \u0111\u1ea1i l\u00fd l\u00e0 h\u00f3a \u0111\u01a1n xu\u1ea5t ra theo b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u1ed1i chi\u1ebfu gi\u1eefa hai b\u00ean v\u00e0 theo b\u1ea3ng k\u00ea t\u1ed5ng h\u1ee3p th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n gi\u00e1.<\/li>\n
- \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, s\u1ea3n xu\u1ea5t, cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p qu\u1ed1c ph\u00f2ng an ninh ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng qu\u1ed1c ph\u00f2ng an ninh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n v\u1ecb t\u00ednh; s\u1ed1 l\u01b0\u1ee3ng; \u0111\u01a1n gi\u00e1; ph\u1ea7n t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft gi\u1eefa c\u00e1c b\u00ean.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"
Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/ND-CP, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i d\u1ee5ng bao g\u1ed3m: 1. T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n. T\u00ean h\u00f3a \u0111\u01a1n: l\u00e0 t\u00ean c\u1ee7a t\u1eebng lo\u1ea1i h\u00f3a \u0111\u01a1n (bao g\u1ed3m h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, h\u00f3a \u0111\u01a1n […]<\/p>\n","protected":false},"author":12,"featured_media":8670,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8669","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=8669"}],"version-history":[{"count":5,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8669\/revisions"}],"predecessor-version":[{"id":9882,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8669\/revisions\/9882"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/8670"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=8669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=8669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=8669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
- Ngoa\u0300i ra, doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c, h\u1ed9, ca\u0301 nh\u00e2n kinh doanh co\u0301 th\u00ea\u0309 ta\u0323o th\u00eam th\u00f4ng tin v\u1ec1 bi\u1ec3u tr\u01b0ng hay lo-go \u0111\u1ec3 th\u1ec3 hi\u1ec7n nh\u00e3n hi\u1ec7u, th\u01b0\u01a1ng hi\u1ec7u hay h\u00ecnh \u1ea3nh \u0111\u1ea1i di\u1ec7n c\u1ee7a ng\u01b0\u1eddi b\u00e1n. T\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m, t\u00ednh ch\u1ea5t giao d\u1ecbch v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1 H\u1ee3p \u0111\u1ed3ng mua b\u00e1n, l\u1ec7nh v\u1eadn chuy\u1ec3n, m\u00e3 kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c.<\/li>\n<\/ul>\n
- Tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n theo \u0111\u00fang nh\u01b0 gi\u1ea5y \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3.<\/li>\n<\/ul>\n
- K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n:<\/i> th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a b\u1ed9 t\u00e0i ch\u00edn<\/li>\n<\/ul>\n