Phan 2: Thue Xuat Nhap Khau.

Cau 1: KN, muc dich cua thue XNK.

1.KN: la thue gian thu danh tren hang hoa dc phap xuat nhap khau qua cua khau bien gioi VN. 2. MD: tao nguon thu cho ngan sach NN + quan ly HD XNK + Bao ho sx trong nuoc. + Mo rong quan he kinh te doi ngoai. 1 va 3 la 2 md chinh.

Cau 2: DT chiu thue, k chiu thue XNK.

1.Doi tuong chiu thue: La H XNK qua cua khau bien gioi VN. +La H dc dua tu thi truong trong nuoc vao khi phi thue quan va tu khu phi thue quan vao thi truong trong nuoc( khu phi thue quan gom khu che xuat, DN che xuat). + La H mua ban, trao doi khac dc coi la XNK.

2.Doi tuong k chiu thue: La H van chuyen qua canh( H qua 1 nuoc nhung k tieu dung o nuoc do) hoac chuyen khau qua cua bien gioi VN theo quy dinh cua PL ve hai quan. +La hang vien tro nhan dao khong hoan lai. +La hang hoa tu khu phi thue quan xk ra nuoc ngoai, hang hoa nhap khau tu nuoc ngoai vao khu phi thue quan, H tu khu phi thue quan nay vao khu phi thue quan khac. +H la phan dau khi thuoc thue tai nguyen cua NN khi XK.

Cau3: Quy dinh DT nop thue XNK.

-Tat ca cac to chuc, ca nhan co hang hoa dc phap xuat khau, nhap khau thuoc dien chiu thue la doi tuong nop thue XK, thue NK. DT nop thue XK, NK co the la to chuc ca nhan trong nuoc thuoc moi thanh phan kinh te va cung co the la ca nhan, to chuc o nuoc ngoai. -Truong hop thue XNK uy thac thi to chuc nhan uy thac la doi tuong nop thue XNK -La ca nhan co H XNK khi xuat canh, gui hoac nhan hang qua cua khau bien gioi VN.

Cau4: CT XD Thue XNK

1.Theo ty le % So tien thue XNK phai nop= so luong tung mat hang thuc te XNK ghi tren to khai hai quan * tri gia tinh thue tren 1 dv H * tsuat tug mat hang XNK 2 Theo tsuat tuyet doi: Thue XNKpn = so luong dv tung mat hang thuc te XNK ghi tren to khai hai quan * muc thue tuyet doi tinh tren 1dv H XNK.

Cau5: Gia tinh thue XNK.

1. Nguyen tac: -Doi voi hang XK, tri gia tih thue la gia ban tai cua khau xuat( FCB, DAF), khong bao gom chi phi bao hiem I va chi fi van tai F -Doi voi H nhap khau, tri gia tinh thue la gia thuc te phai tra tinh den cua khau nhap dau tien.

+Hang hoa nhap khau co hop dong mua ban hang hoa thi tri gia tinh thue dc xd theo 6 pp phu hop cam ket quoc te voi tring tu: ap dung tuan tu tu' pp 1 de pp 6 va dung lai ngay o pp da xd dc tri gia tinh thue. +H NK khong co hop dong mua ban H va H NK trong 1 so TH khac bo tai chinh co quy dinh cu the viec xd tri gia tinh thue can cu vao nguyen tac o tren.

2.Dong tien sd: VND. Truong hop nop thue bang ngoai te thi nguoi nop thue phai nop bang ngoai te tu do chuyen doi.

Cau 6: PP xd thue: PP tri gia gd H nhap khau, PP tri gia gd H nhap khau giong het, PP tri gia gd H nhap khau tuong tu, PP tri gia khau tru, PP tri gia tinh toan, PP suy luan

Cau 7: PP tinh thue theo gia tri H NK. Tri gia tinh thue= gia mua tren hoa don TM+ cac khoan nguoi mua phai thanh toan nhung chua tinh tren hoa don TM +(-) cac khoan dieu chinh.

1. Gia mua ghi tren hoa don TM: La tong so tien nugoi mua da tra hay se phai tra cho nguoi ban de mua H xuat khau. TH gia mua tren hoa don co bao gom cac khoan giam gia phu hop thong le TM QT thi cac khoan nay dc tru ra de xac dinh tri gia tinh thue.

2. Cac khoan muhoi mua phai thanh toan nhung chua tinh tren hoa don TM. -Tien tra truoc, tien coc cho viec sx, mua ban, van chuyen, bao hiem hang hoa. -Cac khoan thanh toan gian tiep cho nguoi ban nh: khoan tien nguoi mua tra cho nguoi thu 3 theo yeu cau cua nugoi ban, khoan tien dc thanh toan bang cach bu tru no.

3. Cac khoan dieu chinh -Cac khoan phai cong vao tri gia giao dich de xd tri gia tinh thue +Cac cp do nguoi mua H phai chiu nhung chua dc tinh vao tri gia giao dich: chi phi hoa hong ban hang, cp moi gioi, chi phi bao bi, chi phi dong goi. +Tri gia cua H, dich vu do nguoi mua ccap cho nguoi ban mien phi hoac giam gia de sx va tieu thu H NK vao VN, chua dc tinh vao gia thuc te da thanh toan hay se phai thanh toan. +Tien ban quyen, phi giay phep su dung cac quyen so huu tri tue lien quan den H NK ma nugoi mua phai tra nhu dk cua viec mua ban H NK

+Cac khoan tien ma nguoi mua thu dc sau khi dinh doat, su dung H NK dc chuyen duoi moi hinh thuc cho nguoi ban H NK. +Chi phi van tai, boc hang, do hang, chuyen hang co lien quan den viec van chuyen H NK den cua khau nhap. +CP bao hiem de van chuyen H NK den cua khau nhap.

-Cac khoan duoi day dc tru ra khoi tri gia gd neu da dc tinh trong gia mua H NK +CP cho nhung hd phat sinh sau khi NK H bao gom CP ve XD, kien truc lap dat, bao duong or tro giup KT. +Cp van chuyen, bao hiem trong noi dia phat sinh sau khi NK +Cac khoan thue, phi, le phi phai nop ngan sach NN tinh trong gia mua H NK. +Cac Cp do nguoi mua chiu lien quan den tiep thi hang NK. +Khoan lai suat theo thoa thuan tai chinh cua nguoi mua va co lien quan den viec mua H NK se dc tru ra khoi gia gd neu du cac DK.

-Viec cong them hoac tru di cac CP tren chi dc thuc hien tren co so cac so lieu khac quan, co san va dinh luong dc, phu hop voi cac quy dinh cua PL ve KT.

Cau8: Tsuat NK. DT AD.

Co 3 loai ts NK. 1. TS uu dai. Ad doi voi H NK co xuat xu tu nuoc, nhom nuoc or vung lanh tho thuc hien doi xu toi hue quoc trong QHTM voi VN. -TS uu dai dc quy dinh cu the cho tung mat hang tai bieu thue NK uu dai. Ng nop thue tu khai va tu chiu trach nhiem truoc PL ve xuat xu H.

2.TS uu dai dac biet. Dc quy dinh cu the cho tung mat hang tai cac quyet dinh cua Bo truong bo Tai chinh.

3.Thue suat thong thuong. Ad doi voi H NK co xuat xu tu nuoc, nhom nuoc, vung lanh tho khong thuc hien doi xu toi hue quoc va khong thuc hien uu dai dac biet ve thue NK voi VN. Thue suat thong thuong = TS uu dai * 150%

-Viec PL H de xac dinh cac muc ts phai tuan thu theo dung cac nguyne tac PL H, dc thuc hien theo thong tu cua Bo tai chinh huong dan ve pL H XK, NK va cac van ban hien hanh khac co lien quan. Ngoai ra neu H NK qua muc vao VN, co su tro cap, dc ban pha gia hoac co su phan biet doi xu doi voi H XK cua VN thi bi ap dung thue chong tro cap, thue chong ban pha gia, thue chong pb doi xu, thue de tu ve va dc thuc hien theo cac van ban quy pham PL huong dan rieng.