越南特別優(yōu)惠稅率(越文)

1、PAGE PAGE 36CNG VNCA TNG CC HI QUAN S 4023/TCHQ-KTTT NGY 31 THNG 8 NM 2006 V VICTHU NHP KHU HNG HO TI SN C NH I VI D N U I U TKnh gi: Cc Hii quann cc tnh, thnnh phThi giian va quaa, thc hin Lut thuu xut khu, thhu nhhp khhu; NNgh nh ss 1499/20055/N-CCP ngy 8/112/20005 ca CChnh ph; Thngg t ss 1133/200

2、55/TT-BBTC nggy 155/12/22005 cca B Ti chnhh c mmt s vnng mcc v tthu nnhp kkhu tthit b, mmy mc, phhng tin vn tti nhhp khhu to tii sn c nh ca d n uu i u tt. Cc Hi qquan ccc tnh, tthnh ph tthc hhin c tthng nht, Tngg cc Hi qquan hhng dn tthc hhin nnh saau:1. Theoo quy nh ti im 33, iu 27, Ngh nhh s 1149/

3、20005/N-CP nngy 008/12/2005 cca chhnh pph v hnng dnn ca B Ti chnh ti cnng vnn s 66848/BBTC-CSST ngy 02/6/20006; B Thng mi tii cngg vn s 37796/TMM-KHTT ngyy 20/66/20066 hnng dnn cc a pphongg xc nhn hng ho nnhp kkhu tto ti snn c nh cca dooanh nnghipp u i u t, th:i vii cc D nn c vvn u t nc ngoii c ccp

4、Giiy phhp u t, Giyy chnng nhn u i u t trc ngy 01/1/20006 (c ch c) pphi cc Dannh mcc hngg ho nhp khu min thu do B Thng mi hoc c quan c B Thhng mi uu quyyn cp. Hng hoo nhp khu min thuu to tti sn c nh nhngg chaa nhpp khuu hocc mi nhp khu mt pphn tth chho min thuu nhp khu phn cnn li theo ng quy nh u ii

5、thu ti Giy php u tt, Giiy chhng nnhn u ii u t cc c qquan cc thm quyyn cp. B Thng mi hoc c quan c B Thhng mi uu quyyn tiip tc cpp k hhoch nhp khu v Daanh mc hnng ho nhpp khuu minn thu cho s hng hoo nhp khu too ti sn cc nnh cnn li . CC quaan Hii quann cn c vo Dannh mcc hngg ho nhp khu min thu do c qua

6、nn c tthm qquyn cp lmm th tc mmin tthu nnhp kkhu ccho dooanh nnghipp.Cc trng hhp hng hoo nhp khu to tti sn c nh c cp GGiy pphp u t, Giy chng nhhn uu i u t tt ngy 01/1/20006 (c ch mi), th i ttng np tthu tt xcc nhh v tt chu trch nhhim ttrc php lut v viic k khaii chnnh xcc, truung thhc cc mtt hngg thuc

7、 din c min thuu khii ngg k tt khaai hii quann.2. i vi ccc d n u t ncc ngoi c cpp Giyy phpp u t t ngyy 01/11/20066 v dd n u tt troong nc; TTh tc thc hin:Theo hng ddn ti Mcc I, PPhn DD Thnng t s 1113/20005/TT-BTC nngy 115/12/2005 cca B Ti chnhh, h s dooanh nnghipp phii np gm:- Danh mc hhng hho nhhp kh

8、hu miin thhu (i tng nnp thhu t chuu trcch nhiim v bn danh mc nny);- Bn ccam kt s dng ng mc ch c mmin tthu cca i tng np thuu;- Giy bo ttrng thu km ttheo hhp ng cuung cp hnng ho (ii vi trnng hpp t cchc cc nhn trng thhu nhhp khhu hooc u thcc nhpp khuu hngg ho) tronng c quuy nnh gi trnng thu khng baao g

9、mm thu nhpp khuu;- Hp ng uu thc nhp khu (nu c).Doanh nnghipp khi nhp khu hng ho mmin tthu tto ti snn c nh lln u, phhi t k kkhai DDanh mmc hng hoo nhp khu min thuu to tti sn c nh ca dd n khuyn khch u t v lp phiiu thheo di tr li (theoo mu ca cc quaan Hii quann) v ng k vi Ccc Hi quan ni ddoanh nghip nn

10、g tr s cchnh hoc c quuan Hi quaan nii thun tin, trrong ttrngg hp ni ddoanh nghip nng tr s cchnh khngg c cc quaan Hii quann (Dannh mcc v pphiu tr lli lp thnh 022 bn). Ngooi raa, Doaanh ngghip c vn uu t nnc nngoi phi xut trnhh bn chnhh v nnp bn saoo Giyy phpp u t chho c quan Hi qquan c cn cc lmm th tc

11、 mmin tthu nnhp kkhu. Doanhh nghiip c d n khuuyn kkhch u tt troong nc phhi xuut trrnh bbn chhnh vv npp bn sao Giy php kinh doanhh np cho cc quaan Hii quann kkim ttra nggnh nngh, lnh vc vv aa bn c hngg u i u t.C quann Hi quan ni llm thh tcc hi quan cn cc voo h ss doaanh ngghip np, i cchiu vi ccc quuy

12、 nnh hin hnnh thc hin vic min thu c thh choo tngg l hhng.3. V vvic xxc nh hng hoo nhp khu too ti sn cc nnh, B Ti chnhh cc kkin cch o lyy chun mcc k tton VVit NNam thheo Quuyt nh ss 1499/20011/Q-BBTC nggy 311/12/22001 vv vic bann hnhh v ccng bb chuun mc k ton Vit Nam vv Quyyt nh s 206/2003/Q-BTTC ngy

13、 12/12/20003 ca B trnng B Ti cchnh v baan hnnh ch qqun ll, s dngg v ttrch khu hao tti sn c nh xc nnh tii sn c nh. TTheo , my mcc, thiit b to ti ssn c nhh phii m bo ttiu cchun ghi nnhn ssau:- Chc chn thu c lli cch kinnh t trongg tnng laii t vvic ss dnng tii sn ;- Nguyn gi ti sn pphi c xxc nh mt ccch

14、tinn cy;- Thi gian s dng c tnnh trn mtt nm;- C gii tr t 110.0000.000 ng (mii triu nng) trr lnn.Tng cc Hii quann thnng boo CCc Hi quaan ccc tnhh, thnh phh c bit v thc hin, Tronng qu trnnh thc hin nuu c kkh khhn vng mmc thh boo co v Tng cc Hii quann (V KTTT) cc hng dn tip./.KT. TNNG CCC TRNGPH TNNG CC

15、C TRNG( k)ng Thh Bnnh AnB TI CHNHHTNG CC HII QUANN_S: 1233 /TCHHQ-KTTTTV/v Gii pp vnng mcc d n u i u tCNG HOO X HI CCH NGGHA VVIT NNAMc lpp - T do - Hnhh phccH Ni, ngyy 5 tthng 1 nm 20007Knh gi: Cc Hii quann cc tnh, thnnh phTng cc Hii quann nhnn cc bo co cca mt s Cc HHi quuan cc tnnh, thhnh pph, ttr

16、ong qu ttrnh thc hin c phht siinh vng mmc viic pp dngg chnnh scch thuu ii vi my mmc, tthit b nhhp khhu to ti ssn c nhh theoo cngg vn s 40023/TCCHQ-KTTTT nggy 311/8/20006 ca TTng ccc Hi quaan; Saau khii nghiin cu, Tng cc Hii quann gi km ttheo bbn tng hp x l vng mmc Cc Hi qquan ccc tnh, tthnh ph tthc

17、hhin tthng nht. KT. TNNG CCC TRNGPH TNNG CCC TRNGNguyn Ngc TcTng hp nii dungg vnng mcc v ttr li vng mc v vic thc hin cng vn ss 40223/TCHHQ-KTTTT ngy 31/8/20006 ca TTng ccc Hi quaan(Ban hnh km theeo cnng vnn s 1123/TCCHQ-KTTTT nggy 5 thngg 1 nm 20007 caa Tngg cc Hi qquan)Hi: Cc Hii quann tnhh Bnhh Ph

18、c hii v cchnh sch thu nhp khu i vvi my mcc, thiit b nhpp khuu rinng l to tti sn c nh loi dng cho vvn phhng (my iu hha nhhit , my in, my photoocopy); loi dng cho ssn xuut trrc tiip ca doaanh ngghip ( myy mc, thit b.) c gi tr ddi 110.0000.000 ng Vit NamTr lii:-i vi myy mc, thit b phc v trrc tiip chho

19、snn xutt: Vic xcc nhh ti sn cc nnh c nhp thuu nhp khu phi tha mnn 4(bn) tiiu chhun gghi nhhn nhh sauu + Chc chn thuu cc li ch kkinh tt troong tng llai t vicc s ddng tti sn ( Tii sn phhi c a voo sn xut, khnng manng ctt gi trongg kho) + Nguuyn ggi ti snn phii cc xc nh mt ccch ttin cy; + Thi giaan s dn

20、g c ttnh ttrn mmt nm; + C gi ttr t 10 ttriu ng Vit Nam ttr ln. Nhng my mmc, tthit b khhng m bo 4 ttiu cchun nu ttrn pphi nnp thhu nhhp khhu thheo quuy nnh, trr ccc nhmm, traang thhit bb nhp khu too ti sn cc nnh quyy nhh ti Ph llc IIII, chh c min thuu lnn u, bao gm cc chn, gaa gim khhng pphi ll tii s

21、n c nh nn khng pp dngg 04 ttiu cchun ny mm p dng cho ttng nnhm hhng hho nhht nh, kkhng chia ra lm ccc mt hng c thh.2Hi: Cc HHi quuan tnh Loong Ann hi hng ha nnhp kkhu tto ti snn c nh c mmim tthu nnhp kkhu qquy nh ti khoon 6, iuu 16 NNgh nh ss 1499/20055/N-CCP ngy 8/112/20005 ca CChnh ph, nhp khu trc

22、c ngyy c ccng vvn s 149/2005/N-CPP ngyy 8/122/20055 ca Chnhh ph khngg ?- V vic xc nh hhng hha nhhp khhu to tii sn c nh ca doaanh ngghip khuyn khch u t theo cng vn ss 40223/TCHHQ-KTTTT ngy 31/8/20006 caa Tngg cc Hi qquan p dnng t ngy 01/1/2006( ngyy Ngh nhh s 1149/20005/N-CP nngy 88/12/22005 cca Chhn

23、h pph c hiuu lc)Tr lii:- Ti ttit bb, khoon 6, iuu 16 NNgh nh ss 1499/20055/N-CCP ngy 8/112/20005 ca CChnh ph tth Phhng tin vn cchuynn a n ccng nnhn ggm xee t t 244 ch ngi tr lln c miin thhu nhhp khhu ca ccc d n thuuc Daanh mc khuuyn kkhch u tt quyy nhh ti Ph llc I hoc Ph llc III Ngh nhh s 1149/20005

24、/N-CP, nay c tthay tth bng Phh lcc I hooc Phh lcc II NNgh nh ss 1088/20066/N-CCP ngy 22/9/20006 caa Chnnh ph.3Hi: Cc HHi quuan tnh B Ra - Vnng Tuu hi v viic Dooanh nnghipp c pphi xxut ttrnh Giy php u tt, Giiy chhng nnhn u t lm c s xxt miin thhu nhhp khhu, ttheo hhng dn ccng vvn s 40233/TCHQQ th ch c

25、cn dooanh nnghipp xutt trnnh v np bbn saao cnng chng Giiy phhp kiinh dooanh, nggh lm r lnh vc vv aa bn c hngg u i i vii d n uu t ccp trrc nngy 001/7/22006 ( thii imm Lutt u t mi c hiu qu)Tr lli:- Theo quy nh tti iiu 422 v iu 443 Nghh nnh s 108/22006/NN-CP ngy 22/9/2006 ca CChnh ph tth : i vvi d n u

26、t tronng nc c quy mm vnn u t di 155 t ng VVit NNam v khnng thuuc lnh vc uu t cc iu kin,Nh u t khhng pphi ng kk uu t.i vi d n u t trongg ncc c qquy m vn u tt t 15 t ngg Vitt Nam n ddi 3300 t ngg Vitt Nam v thhuc ccc trrng hp qquy nh ti tit a,bb khon 1, iu 43 Nggh nh s 108/2006/N-CPP ngyy 22/99/20066

27、ca Chnhh ph, Nh u tt phi nng k u tt. Nhh vyy theoo quy nh trn, cc d nn c qquy m u t t 15 tt nng Vit Namm n di 300 tt nng Vit Namm, xem xxt x l mmin tthu nnhp kkhu ng qquy nh, tth cn yuu cu Nh u t xutt trnnh bnn chnnh v np bbn saao cnng chng Giiy phhp u t cho cc quaan hii quann llm cn c gii quytt min

28、n thu nhpp khuu.- Vic min thu nhp khu hng ha nnhp kkhu tto ti snn c nh ttheo NNgh nh ss 1499/20055/N-CCP ngy 8/112/20005 ca CChnh ph p dnng choo cc Giy php u tt, Giiy chhng nnhn u ii u t c c quann c tthm qquyn cp tt ngy 1/11/20066. Ccc trng hp c cpp Giyy phpp u t, GGiy cchng nhn u tt t ngy 31/122/20

29、055 tr v trrc tth thhc hiin uu i u tt theeo Giy php uu t, Giy chngg nhnn u t c c quann c tthm qquyn cp ttrc .- Theo quy nh tti khhon 33, iu 29 Ngh nh s 1008/20006/N-CP nggy 222/9/20006 ca CChnh ph tth : Trnng hpp phpp lutt, chnh sch mi c bann hnhh c ccc quuyn lli v u i m Nh u tt c hngg trc , th Nh u

30、 t cc hnng ccc quyn lii v u ii mi trongg thii giann cn li(nnu c ) k t nngy pphp llut, chnhh schh mi c hiiu lc.THNG TTCA B TI CCHNH S 522/20066/TT-BBTC NGGY 122 THNNG 06 NM 22006HNG DDN THHC HIIN THHU SUUT THHU NHHP KHHU UU I C BBIT CCA VIIT NAAM THC HIN HIP NH THNNG MIIHNG HA ASEEAN-TRRUNG QQUCCn c

31、Lut thu xut khu, thu nhpp khuu s 445/20005/QH111 ngy 14 thngg 6 nm 20005; Nggh nh s 149/2005/N-CPP ngyy 08 tthng 12 nm 20005 caa Chnnh ph quy nh chi ttit tthi hnh Luut thhu xuut khhu, tthu nnhp kkhu;Cn c Ngh nh s 1554/20005/N-CP nggy 155 thnng 12 nm 22005 cca Chhnh pph quuy nnh chii titt mt s iiu ca

32、 Lut Hii quann v tth tc hii quann, kim traa, gim stt hi quan;Cn c Ngh nh s 777/20033/N-CCP ngy 01 thngg 7 nm 20003 caa Chnnh ph quy nh chc nng, nhim v, quyn hnn v cc cuu t cchc cca B Ti chnhh;Cn c Hip nh Thnng mii Hngg ha thucc Hipp nhh Khunng v hp ttc kiinh t tonn dinn giaa Hipp hi cc qquc ggia ng

33、Naam vv nc Cnng haa Nhnn dn Trungg Hoa (vitt tt l Hiip nh Thhng mi HHng hha ASSEAN-TTrung Quc), k ngy 29 thhng 111 nmm 20044 ti Lo vv Bin bnn ghi nh ggia VVit NNam v Trunng Quc v mt ss vnn ttrong Hip nh Thnng mii Hngg ha ASEANN-Trunng Quc, k ngyy 18 tthng 7 nmm 20055 ti Trungg Qucc, c Th tnng Chnh p

34、hh ph duyt tii Quyt nnh s 257/QQ-TTgg ngyy 19 tthng 10 nm 20005; Cn c kin ch o ca TTh tng CChnh ph tti cng vn s 216/VVPCP-QQHQT nngy 117 thng 3 nm 22006 cca Vn phng Chhnh pph;B Ti chnhh hnng dnn thcc hinn thu sutt thu nhpp khuu u i c bit caa Vitt Nam thhc hiin Hiip nh Thhng mi hhng hha ASSEAN-TTrung

35、 Quc nh ssau:I. PHMM VI VV IU KIN P DNG1. Hngg ha nhp khu c pp dngg mc thu sut thu nhp khu u i cc bitt ca Vit Nam thc hin Hip nnh Thng mmi Hng ha ASEEAN-Trrung QQuc (sau y viit tt l mc tthu ssut AACFTA ca VVit NNam) ddo B trnng B Ti cchnh ban hhnh pphi p nng cc iu kkin ssau: a) Thuc Dannh mcc hngg h

36、a v thhu suut thhu nhhp khhu uu i c bbit cca Viit Naam thc hin Hip nh Thnng mii Hngg ha ASEANN-Trunng Quc do B trrng B Ti chnh baan hnnh (saau yy vitt tt l Daanh mc ACFFTA ca Vit Namm) b) cc nhpp khuu vo Vit Nam tt ccc ncc thnnh vin caa Hipp nhh Thng mi Hnng haa ASEAAN - TTrung Quc bao ggm:- Bru-nny

37、 aa-ru-ssa-lamm;- Vngg qucc Cam-pu-chhia;- Cng ho IIn-n-xii-a;- Cng ho ddn chh nhn dnn Lo;- Ma-laay-xi-a;- Lin bang My-ann-ma;- Cng ho PPhi-lp-pinn;- Cng ho SSing-gga-po; - Vngg qucc Thii lan; v- Cng ha NNhn ddn Trrung HHoa (Trunng Quc).c) cc vn chuyn thng t ncc xutt khuu l tthnh vin ca HHip nh TThn

38、gg mi Hng ha AASEAN-Trungg Qucc n Vit Nam, quy nh tti Quuyt nh ss 17227/20003/Q-BTM nngy 112/12/2003 v Quuyt nh ss 09/2006/Q-BTTM ngy 24/02/20006 ca B trnng B Thnng mii.d) Tho mn yu ccu xuut x hngg ha ASEANN - Trrung QQuc, c xc nnhn bbng GGiy cchng nhn xut x hng hoo ASEEAN- TTrung Quc (sau y vvit tt

39、t l C/O - Muu E), quy nh tti Mc IIII ca Thngg t nny, ttr hng hoo nhp khu c tng gi ttr l hngg (FOBB) khng vt quu 2000 USD th kkhng phi c C/O - MMu E.e) Thuc dannh mcc ct gim thu thngg thng (ddanh mmc NTT) hoc dannh mcc ct gim thu theo chnng trnh thhu hoch sm (daanh mc EHPP) caa ncc xutt khuu tthc hhi

40、n HHip nh TThngg mi Hng ha AASEAN-Trungg Qucc cc xc nh ti PPh lc I bban hnh km theeo Thng t ny.2. Hngg ha t khhu phii thu quann (k c hng giia cnng) nhhp khhu vo th trng trrong nnc c p dnng mcc thu sutt ACFTTA caa Vitt Nam do B trng B Ti chnhh ban hnh phi tha mn ccc iiu kiin quuy nnh tii imm (a) v (d

41、d), khhon 11, Mcc I ca Thng t ny.3. Hngg ha nhp khu tha mn ccc iiu kiin (aa), (bb), (cc) v (d), khonn 1, MMc I ca TThng t ny nhng thhuc ddanh mmc nhhy cm (daanh mc ST) ca nc xut khu c xc nh tti Phh lcc I ca Thng t ny, thu sutt thu nhpp khuu p ddng c qquy nh ti khoon 2, Mc II ca Thng t ny. II. THUU S

42、UT THUU NHP KHU P DNG1. Mc thu sut thu nhp khu p dng chho hnng haa nhpp khuu thaa mn cc iu kkin qquy nh ti khoon 1, khon 2, Mc II ca Thngg t nny l mc thu sut ACFTAA ca Vit Nam ccho tng nm c quyy nhh ti Danh mc hhng hha v thu sutt thu nhpp khuu u i c bit caa Vitt Nam thhc hiin Hiip nh Thhng mi HHng h

43、ha ASSEAN-TTrung Quc do B trng B Ti chnhh ban hnh. V d 11: mtt hngg t kkh (mm hnng haa 09044.20.110) c thu sutt thu nhpp khuu u i hiin hnh (tthu ssut MMFN) qquy nh ti Biu thuu nhp khu u i ll 30% v tthu ssut AACFTA ca VVit NNam l 25% theo quytt nhh ca B trrng B Ti chnh. TTheo PPh lc I cca Thhng tt ny

44、y, t kh tthuc danh mc NNT caa Trunng Quc. Nhh vyy, thuu sut thuu nhp khu p dng cho mmt hng ny nhp khu t Trungg Qucc l mmc thhu suut ACCFTA cca Viit Naam (255%) nu tha mnn cc iu kin quy nh tti khhon 11, Mcc I ca Thng t ny.V d 22: mtt hngg t kkh (mm hnng haa 09044.20.110) c thu sutt MFN l 300% v thu s

45、ut ACFTAA ca Vit Nam ll 25% theoo quyt nnh caa B ttrngg B TTi chhnh. Thu sut thu nhp khu p dng chho mtt hngg ny nhp khu t khhu phii thu quann vo th ttrngg tronng nc l mc tthu ssut AACFTA ca VVit NNam (225%) nnu thha mn ccc iuu kinn quy nh ti im (d), kkhon 1, Mc I cca Thhng tt nyy.2. Mc thu sut thu n

46、hp khu p dng chho hnng haa nhpp khuu thaa mn cc iu kkin qquy nh ti khoon 3, Mc I caa Thnng t ny c qquy nh nhh sauu: a) Trng hp B Ti cchnh c vn bnn thnng boo mc thu sut thu nhp khu ti nnc xxut kkhu thc hin Hip nnh Thng mmi Hng ha ASEEAN-Trrung QQuc (sau y gi ttt l mmc thhu suut ACCFTA cca nc xuut khh

47、u) i vi hnng haa nhpp khuu thuc dannh mcc ST cca nc xuut khhu nh hn hhoc bbng 110%, tth thhu suut thhu nhhp khhu pp dngg l mmc thhu suut ACCFTA cca Viit Naam hoc mcc thu sutt ACFTTA caa ncc xutt khuu, tyy theoo mc thu sut no ccao hn th p ddng. V d 33: mtt hngg t kkh (mm hnng haa 09044.20.110) c thu

48、sutt MFN l 300% v thu sut ACFTAA ca Vit Nam ll 25% theoo quyt nnh caa B ttrngg B TTi chhnh. Theo Ph llc I ca TThng t ny, tt kh thucc danhh mc ST ca My-an-maa, nng thi B Ti cchnh c vn bnn thnng boo mc thu sut ACFTAA ca My-ann-ma i vi t kh ll 8%. Nh vy, thu sut thu nhp khu p dng chho t kh nnhp kkhu tt

49、 My-an-maa l mmc thhu suut ACCFTA cca Viit Naam (255%) nu tha mnn cc iu kin (b), (c) vv (d) quy nh ti kkhon 1, Mc I cca Thhng tt nyy. b) Trng hp B Ti cchnh khngg c vvn bn thng bo mcc thu sutt ACFTTA caa ncc xutt khuu i vi hhng hho nhhp khhu thhuc ddanh mmc STT ca nc xut khu nhh hnn hocc bngg 10%, th

50、 thu sut thu nhp khu p dng l mc thu sut MFN.V d 44: mtt hngg t kkh (mm hnng haa 09044.20.110) c thu sutt MFN l 300% v thu sut ACFTAA ca Vit Nam ll 25% theoo quyt nnh caa B ttrngg B TTi chhnh. Theo Ph llc I ca TThng t ny, mt hnng t kh tthuc danh mc SST caa My-aan-ma v B Ti chnhh khnng c vn bbn thhng

51、bbo mc thuu sut ACFFTA ca My-an-maa i vi mmt hng tt kh. Nh vy, thu sut thu nhp khu p dng chho t kh nnhp kkhu tt My-an-maa l mmc thhu suut MFFN (300%), mmc d thaa mn cc iu kkin (b), (c) v (d) quy nh tti khhon 11, Mcc I ca Thng t ny. 3. Trng hp mcc thu sutt MFN ca mmt mt hnng quyy nhh ti Biu thu nhp k

52、hu u i c iu chnh thhp hn so vi mmc thhu suut ACCFTA c p dnng (mc thuu sut ACFFTA ca Vit Namm hocc mc thu sut ACFTAA ca nc xut khu) th mc tthu ssut tthu nnhp kkhu p dnng choo mt hng ny ss l mc tthu ssut MMFN.V d 55: mtt hngg thpp tm v thhp l c hhm lng ccarbonn dii 0,6% trnng lng (mm hnng haa 72088.38

53、.110) c thu sutt MFN l 0% v tthu ssut AACFTA ca VVit NNam l 5% ttheo qquyt nh ca BB trng BB Tii chnnh. Thheo Phh lcc I ca Thng t ny, mt hng ny tthuc danh mc NNT caa Trunng Quc. Nhh vyy, thuu sut thuu nhp khu p dng cho mmt hng ny nhp khu t Trungg Qucc l mmc thhu suut MFFN (0%).V d 66: mtt hngg thpp t

54、m v thhp l c hhm lng ccarbonn dii 0,6% trnng lng (mm hnng haa 72088.38.110) c thu sutt MFN l 0% v tthu ssut AACFTA ca VVit NNam l 5% ttheo qquyt nh ca BB trng BB Tii chnnh. Thheo Phh lcc I ca Thng t ny, mt hng ny tthuc danh mc SST caa Phi-lp-ppin, ng tthi BB Tii chnnh c vn bbn thhng bbo mc thuu sut

55、ACFFTA ca Phii-lp-pin i vi mtt hngg ny l 3%. Nh vy, thu sutt thu nhpp khuu p ddng ccho mt hnng nyy nhpp khuu t PPhi-lp-pinn l mmc thhu suut MFFN (0%). V d 77: mtt hngg thpp tm v thhp l c hhm lng ccarbonn dii 0,6% trnng lng (mm hnng haa 72088.38.110) c thu sutt MFN l 0% v tthu ssut AACFTA ca VVit NNa

56、m l 5% ttheo qquyt nh ca BB trng BB Tii chnnh. Thheo Phh lcc I ca Thng t ny, mt hng ny tthuc danh mc SST caa Ma-llay-xii-a, ng tthi BB Tii chnnh c vn bbn thhng bbo mc thuu sut ACFFTA ca Ma-lay-xxi-a i vi mtt hngg ny l 7%. Nh vy, thu sutt thu nhpp khuu p ddng ccho mt hnng nyy nhpp khuu t MMa-layy-xi-

57、aa l mmc thhu suut MFFN (0%). 4. Cc bc thao tc cc bnn ttra cu ccc mc thu sut thu nhp khu p dng quuy nnh tii khon 1, khonn 2 v khon 3, Mc III caa Thnng t ny c hhng dn cchi tiit ti Ph lc II ca Thng t ny.5. Hngg ho do dooanh nnghipp nhpp khuu ssn xuut, llp rp snn phmm c kkh, in, in t va iu kin pp dngg

58、mc thu sut ACFTAA, vaa iu kkin p dnng mcc thu sutt thu nhpp khuu theoo t ll nii a ho ttheo ccc quuy nnh hin hnnh th doannh nghhip cc th la chn mt ttrong hai ccch ll thc hin chnh sch thhu thheo t l nni a ho hocc theoo thu sutt ACFTTA, c th nh ssau:Nu doaanh ngghip chn p dng mc thuu sut theeo t l ni a

59、a ho th kkhi nhhp khhu chhi tit hoc cmm chi tit khngg ngg b, doanhh nghiip phhi pp dngg chunng mtt mc thu sut theo t l ni a hho chho ton b danh mc ccc chhi tit hoc cmm chi tit nhp khu mc dd troong daanh mc c nhngg chi tit iiu kiin pp dngg theoo mc thu sut ACFTAA.Trng hp ddoanh nghip chn p dng mc tth

60、u ssut AACFTA th nnhng chi ttit hhoc ccm chhi tit khng ng b c iu kin p dng theo mc tthu ssut AACFTA th c p dnng theeo mcc thu sutt ACFTTA; nhhng cchi tiit v cm chi ttit ccn li p dng theo mc tthu ssut MMFN hooc thhu suut thhng tthngg.6. Thu sutt ACFTTA p dng i vvi cc chii titt, linnh kin rii ngg b nn