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thunhpkhu
Khi nim:
Thu xut khu, thu nhp khu l
loi thu gin thu, thu vo cc loi
hng ho c php xut khu, nhp
khu qua bin gii quc gia, cc loi
hng ho mua bn, trao i gia
th trng trong nc vi khu ch xut.
Thuxutkhu,thunhpkhu
Thuxutkhu,thunhpkhu
Phm vi tnh thu:
- i tng chu thu
+ Hng ho xut nhp khu qua ca khu,
bin gii Vit Nam
+ Hng ho c a t th trng trong nc vo
khu phi thu quan v t khu phi thu quan
vo th trng trong nc Khu phi thu
quan bao gm: khu ch xut, doanh nghip
ch xut, kho bo thu, kho ngoi quan,
khu kinh t thng mi c bit, khu thng
mi cng nghip....
- i tng np thu l ch hng xut nhp
khu; c nhn c hng ho xut khu, nhp
khu khi xut cnh, nhp cnh; gi hoc
nhn hng ho qua ca khu, bin gii Vit
Nam
Thuxutkhu,thunhpkhu
Cn c tnh thu:
- Slnghngho
- Trgitnhthu
+ Hng xut khu
Tr gi tnh thu l gi bn ti ca
khu xut khng bao gm chi ph
vn ti F, ph bo him I (p dng
cho gi DAF v gi FOB)
Thuxutkhu,thunhpkhu
Thuxutkhu,thunhpkhu
Lu :
@ Trng hp trong gi hng nhp
khu cha c ph bo him v ph
vn ti th khch hng phi xut
trnh nhng chng t hp l v
cc khon ph k trn
@ Hin nay theo qui nh tm thi
tnh l I = 0,3%FOB
+ Ph vn chuyn (F):
ng bin F = 15%FOB
ng hng khng F=20%FOB
Thuxutkhu,thunhpkhu
@ Mua ti bin gii ng b (DAF bin
gii) th gi tnh thu khng phi
cng thm cc chi ph k trn (I&F)
@ Trng hp l hng c nhiu mt hng
nhng ch c mt ho n vn ti hoc
bo him th chi ph ny c phn
chia theo gi tr hng ho ca tng
mt hng chim trong tng gi tr l
hng.
Thuxutkhu,thunhpkhu
Cc trng hp c bit:
Thuxutkhu,thunhpkhu
Thuxutkhu,thunhpkhu
6t n 1 nm (365 ngy)
1 n 2 nm
2 n 3 nm
3 n 5 nm
5 n 7 nm
7 n 9 nm
9 n 10 nm
T trn 10 nm
Khng c hon
Thuxutkhu,thunhpkhu
T 6 thng tr xung
T trn 6t n 1 nm
T trn 1 nm n 2 nm
T trn 2 nm n 3 nm
T trn 3 nm n 5 nm
T trn 5 nm
Khng c hon
Thuxutkhu,thunhpkhu
- Thu sut:
L t l phn trm chu thu
tnh trn tr gi tnh thu ca
l hng. Thu sut thu xut
khu, thu nhp khu hin hnh
p dng i vi tng mt hng
c qui nh ti biu thu xut
khu, thu nhp khu hin hnh
Thuxutkhu,thunhpkhu
Thu
Thu
Thu
Thu
sut
sut
sut
sut
Thuxutkhu,thunhpkhu
Hng ho nhp khu c giy chng nhn xut x (C/O) t nc, nhm
nc hoc vng lnh th c tho thun u i c bit v thu
nhp khu i vi Vit Nam. Tr hng ho c xut x t nc, nhm n
c hoc vng lnh th c tho thun u i c bit v thu
nhp khu vi Vit Nam nhng tng gi tr l hng (FOB) khng vt
qu 200 USD th khng phi c C/O
Thuxutkhu,thunhpkhu
Thuxutkhu,thunhpkhu
-
T gi ngoi t:
Cn c vo t gi do ngn hng Nh
nc thng bo trong thi im tnh
thu
- Cng thc tnh thu:
S thu phi np = S lng hng ho
* n gi * Thu sut * T gi
(Tr gi tnh thu ca l hng *
Thu sut * T gi)
Trgitnhthuhiquan
S cn thit ca vic xc nh tr gi hi
quan
Tr gi HQ (custom value) l tr gi ca
hng NK c xc nh phc v cho
mc ch qun l ca HQ
Cn c mt cn c tnh thu XNK
sao cho m bo chnh sch KTN ca
NN v m bo cng bng cho mi
doanh nghip
Cn thng nht v phng php xc
nh tr gi tnh thu gia cc quc gia
Trgitnhthuhiquan
S ra i ca H tr gi GATT
1994
Nm 1947, GATT ra i, trong
c iu 7 v tr gi hi
quan, c cc nc vn dng khng
thng nht dn n tranh chp
trong thng mi
Trgitnhthuhiquan
Nguyn
tc:
Trgitnhthuhiquan
Trgitnhthuhiquan
Thi im xc nh tr gi giao
dch:
L thi im k kt hp ng mua
bn
Gi thc t thanh ton hay s thanh
ton l tng s tt c nhng khon
thanh ton trc tip v gin tip
Chit khu bn hng: L khon gim
gi m ngi bn ginh cho ngi mua
c th bao gm: cash discount,
quantity discount, trade discount
Trgitnhthuhiquan
Cc khon iu chnh theo iu 8
GATT 1994
- Cc khon phi cng:
+ Tin hoa hng v ph mi gii, tr hoa
hng mua hng: L khon tin cng
m ngi XNK chi tr cho i l ca
mnh mua hoc bn s hng ha
ang c a ra nh gi
+ Chi ph bao b gn lin vi hng ho
nhp khu
Trgitnhthuhiquan
- Chi ph ng gi bao gm cc
khon:
+ Chi ph v vt liu ng gi. Bao
gm:
. Cc loi bao b bn l: inner packing
. Cc loi bao b xut khu: outer
packing
. Cc vt liu ng gi, chn lt
. Ph ng gi bao b
+ Chi ph v nhn cng ng gi
Trgitnhthuhiquan
+ Cc khon tr gip (cung cp min
ph)
. Loi hnh 1: Nguyn liu, cu kin,
chi tit lp rp vo hng ha XNK
. Loi hnh 2: Khun dp, khun c,
nghc s dng sn xut
hng XNK
. Loi hnh 3: Cc nguyn vt liu s
dng sn xut hng XNK
. Loi hnh 4: d n KT, thuyt minh,
k xo, thit kc thc hin bn
ngoi nc NK sn xut hng XK
Trgitnhthuhiquan
+ Tin bn quyn v l ph giy php
Khon ny c iu chnh khi:
. Phi lin quan trc tip n hng
ha c xc nh tr gi
. Tin bn quyn hay ph giy php
phi do ngi mua tr trc tip hay
gin tip
. Tin bn quyn v ph giy php ch
a c tnh trong gi bn ca hng ho
ang c xc nh tr gi tnh thu
Trgitnhthuhiquan
+ Tin bn quyn v l ph giy php
Khon ny khng c iu chnh khi:
Khon tin ngi mua phi tr cho quyn ti sn
xut hng ho nhp khu hoc sao chp cc tc
phm ngh thut ti Vit Nam
Trgitnhthuhiquan
+ Tin li: L gi tr ca bt k phn
li nhun no thu c do bn li,
chuyn nhng hay s dng l hng
ny trc khi hng c chuyn trc
tip hoc gin tip cho ngi mua
+ Chi ph vn chuyn v mi chi ph
khc c lin quan trc tip n vn
chuyn
+ Chi ph bc xp hng ha trn
ng vn chuyn n ni NK
+ Chi ph bo him cho l hng
Trgitnhthuhiquan
Cc khon c tr
+ Chi ph cho nhng hot ng pht
sinh sau khi nhp khu hng ho
+ Chi ph vn chuyn, bo him
trong ni a Vit Nam
+ Cc khon thu, l ph phi np
Vit Nam nm trong gi mua
hng ho nhp khu.
+ Tin li phi tr lin quan n
vic tr tin mua hng nhp khu
-
Trgitnhthuhiquan
iu kin p dng phng php tr gi giao dch
- Khng c hn ch no i vi quyn s dng
hay nh ot ca ngi mua, tr mt s hn
ch c qui nh bao gm:
. Nhng hn ch do nc NK p t
. Khng nh hng nghim trng n tr gi hng
ha
- Khi vic bn hng hay gi c khng ph thuc
vo cc iu kin hay l do no m v chng
ngi ta khng xc nh c tr gi hng nhp
khu:
Trgitnhthuhiquan
. Ngi bn p ngi mua mua km
hng khc
. Gi ca hng NK ph thuc vo
mt hay nhiu gi m ngi mua
bn li cho ngi bn
. Gi c c n nh trn c s
mt hnh thc thanh ton khng
lin quan n hng NK
Trgitnhthuhiquan
-
Trgitnhthuhiquan
Trgitnhthuhiquan
H cng l thnh vin mt gia nh
trong cc mi quan h sau:
. V chng
. B m v con ci
. Anh ch em rut
. ng b v chu c quan h huyt
thng
. B m vi con du, con r
. Anh ch em du r
- Mt ngi th 3 s hu, kim sot hoc
nm gi t 5% tr ln c phiu c
quyn biu quyt ca mi bn
-
Trgitnhthuhiquan
Trgitnhthuhiquan
Trgitnhthuhiquan
Cc khon iu chnh
C cng cp bn nhng khc
nhau v s lng
Khc nhau v cp thng mi
nhng cng s lng
Khc nhau c v cp thng
mi v s lng
Cc khon iu chnh khc phi
tnh n s khc bit v qung
ng v phng thc vn ti
Trgitnhthuhiquan
Trgitnhthuhiquan
iu kin la chn l hng nhp khu
tng t
- L hng nhp khu tng t phi c cng
iu kin v cp thng mi v s l
ng vi l hng nhp khu ang c xc
nh tr gi tnh thu
- iu kin v qung ng v phng thc
vn ti, bo him
- Hng phi c sn xut t cng mt nc
vi hng NK
- Nu c t 2 mt hng tng t tr ln
th chn mt hng no c gi thp nht
Trgitnhthuhiquan
Cc khon iu chnh:
C cng cp bn nhng khc
nhau v s lng
Khc nhau v cp thng mi
nhng cng s lng
Khc nhau c v cp thng
mi v s lng
Cc khon iu chnh khc phi
tnh n s khc bit v qung
ng v phng thc vn ti
Trgitnhthuhiquan
Trgitnhthuhiquan
iu kin p dng
Trgitnhthuhiquan
Trgitnhthuhiquan
Trgitnhthuhiquan
- Trng hp khng tm c n gi bn ca
hng ho c bn nguyn trng nh khi nhp
khu th ly n gi bn hng ho nhp
khu qua qu trnh gia cng, ch bin
thm trong nc v tr i cc chi ph gia
cng, ch bin lm tng thm gi tr ca
hng ho vi iu kin c th nh lng
c cc chi ph gia tng do qu trnh gia
cng, ch bin thm trong nc. Trng hp
khng tch c cc chi ph gia tng ny khi
gi bn th khng p dng c phng php
xc nh tr gi tnh thu theo tr gi
khu tr
Trgitnhthuhiquan
- Trung hp sau khi gia cng, ch bin m
hng ho nhp khu vn gi nguyn c
c im, tnh cht, cng dng nh khi
nhp khu, nhng ch cn l mt b phn
ca hng ho c bn ra trn th trng
trong nc th khng c p dng tr gi
khu tr xc nh tr gi tnh thu
cho hng ho nhp khu
- Nu sau khi gia cng, ch bin m hng
ho nhp khu b thay i c im,
tnh cht, cng dng v khng cn nhn
bit c hng ho nhp khu ban u th
khng p dng c phng php ny
Trgitnhthuhiquan
Chng t phi np
Trgitnhthuhiquan
Trgitnhthuhiquan
Cc tiu ch cn xem xt
Trgitnhthuhiquan
Trgitnhthuhiquan