{"id":33920,"date":"2016-08-07T15:09:00","date_gmt":"2016-08-07T08:09:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=33920"},"modified":"2023-11-17T22:36:40","modified_gmt":"2023-11-17T15:36:40","slug":"thu-tuc-nhap-xe-o-to-tu-nuoc-ngoai-ve-viet-nam","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thu-tuc-nhap-xe-o-to-tu-nuoc-ngoai-ve-viet-nam\/","title":{"rendered":"Th\u1ee7 t\u1ee5c nh\u1eadp xe \u00f4 t\u00f4 t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam"},"content":{"rendered":"\n<p>Th\u1ee7 t\u1ee5c nh\u1eadp xe \u00f4 t\u00f4 t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam. N\u1ebfu c\u00e1 nh\u00e2n mu\u1ed1n mua \u00f4 t\u00f4 t\u1eeb n\u01b0\u1edbc ngo\u00e0i mang v\u1ec1 Vi\u1ec7t nam th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ee7 t\u1ee5c h\u1ea3i quan ph\u00f9 h\u1ee3p v\u00e0 \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin ch\u00ednh ch\u1ee9c c\u1ee7a C\u01a1 quan h\u1ea3i quan Vi\u1ec7t Nam.<\/p>\n<h2><strong>Th\u1ee7 t\u1ee5c c\u00e1 nh\u00e2n nh\u1eadp xe \u00f4 t\u00f4 t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam<\/strong><\/h2>\n<p>N\u1ebfu c\u00e1 nh\u00e2n mu\u1ed1n mang \u00f4 t\u00f4 t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t nam th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ee7 t\u1ee5c h\u1ea3i quan ph\u00f9 h\u1ee3p v\u00e0 \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin ch\u00ednh ch\u1ee9c c\u1ee7a C\u01a1 quan h\u1ea3i quan Vi\u1ec7t Nam<\/p>\n<h3><strong>I. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h3>\n<p>\u2013 Lu\u1eadt h\u1ea3i quan 2014.<\/p>\n<p>\u2013 Th\u00f4ng t\u01b0 143\/2015\/TT \u2013 BTC quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 qu\u1ea3n l\u00fd xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<p>\u2013 Th\u00f4ng t\u01b0 93\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 19\/2014\/TT-BTC ng\u00e0y 11\/02\/2014 quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u, ti\u00eau h\u1ee7y, chuy\u1ec3n nh\u01b0\u1ee3ng xe \u00f4 t\u00f4, xe hai b\u00e1nh g\u1eafn m\u00e1y c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<h3><strong>II. \u0110i\u1ec1u ki\u1ec7n nh\u1eadp xe v\u1ec1 Vi\u1ec7t Nam<\/strong><\/h3>\n<p>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 2 Th\u00f4ng t\u01b0 143\/2015\/TT-BTC<\/p>\n<p><strong><em>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/em><\/strong><\/p>\n<ol>\n<li><em>Ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i l\u00e0 tr\u00ed th\u1ee9c, chuy\u00ean gia, c\u00f4ng nh\u00e2n l\u00e0nh ngh\u1ec1 v\u1ec1 n\u01b0\u1edbc l\u00e0m vi\u1ec7c trong th\u1eddi gian t\u1eeb m\u1ed9t n\u0103m tr\u1edf l\u00ean theo l\u1eddi m\u1eddi c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/em><\/li>\n<\/ol>\n<ol start=\"2\">\n<li><em>Chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i tham gia qu\u1ea3n l\u00fd v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ODA t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u1ea1m nh\u1eadp kh\u1ea9u xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 119\/2009\/Q\u0110-TTg ng\u00e0y 01\/10\/2009 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/em><\/li>\n<li><em>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft ho\u1eb7c gia nh\u1eadp.<\/em><\/li>\n<li><em>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/em><\/li>\n<li><em>C\u01a1 quan h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 qu\u1ea3n l\u00fd xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i.<\/em><\/li>\n<li><em>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y t\u1ea1m nh\u1eadp kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u n\u00e0y v\u00e0 xe \u00f4 t\u00f4 nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 ng\u01b0\u1eddi mua xe).<\/em><\/li>\n<\/ol>\n<h3><strong>III. H\u1ed3 s\u01a1 v\u00e0 C\u00e1c b\u01b0\u1edbc ti\u1ebfn h\u00e0nh<\/strong><\/h3>\n<p>Theo \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 143\/2015\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y:<\/p>\n<p>B\u01b0\u1edbc 1: \u0110\u1ed1i t\u01b0\u1ee3ng nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i chu\u1ea9n b\u1ecb\u00a0<strong>h\u1ed3 s\u01a1 bao g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y: 02 b\u1ea3n ch\u00ednh. (Th\u1ee7 t\u1ee5c xin c\u1ea5p gi\u1ea5y ph\u00e9p n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 143\/2015\/TT-BTC).<\/li>\n<li>V\u1eadn t\u1ea3i \u0111\u01a1n ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng: 01 b\u1ea3n ch\u1ee5p;<\/li>\n<li>T\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC ng\u00e0y 25\/03\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; 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 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/li>\n<li>Gi\u1ea5y \u0111\u0103ng k\u00fd ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng xe c\u01a1 gi\u1edbi nh\u1eadp kh\u1ea9u (\u0111\u1ed1i v\u1edbi \u00f4 t\u00f4): 01 b\u1ea3n ch\u00ednh;<\/li>\n<li>Gi\u1ea5y \u0111\u0103ng k\u00fd ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng xe g\u1eafn m\u00e1y nh\u1eadp kh\u1ea9u (\u0111\u1ed1i v\u1edbi xe g\u1eafn m\u00e1y): 01 b\u1ea3n ch\u00ednh;<\/li>\n<li>Gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2, 3 v\u00e0 4 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c t\u1ea1i Vi\u1ec7t Nam l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u xe (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u00ednh.<\/li>\n<\/ul>\n<p>B\u01b0\u1edbc 2: Chi cu\u0323c Ha\u0309i quan la\u0300m thu\u0309 tu\u0323c nh\u00e2\u0323p kh\u00e2\u0309u, ta\u0323m nh\u00e2\u0323p kh\u00e2\u0309u co\u0301 tra\u0301ch nhi\u00ea\u0323m ki\u00ea\u0309m tra, \u0111\u00f4\u0301i chi\u00ea\u0301u th\u00f4ng tin tr\u00ean gi\u00e2\u0301y phe\u0301p v\u01a1\u0301i th\u01b0\u0323c t\u00ea\u0301 ha\u0300ng ho\u0301a, chi\u0309 th\u00f4ng quan khi co\u0301 gi\u00e2\u0301y ch\u01b0\u0301ng nh\u00e2\u0323n ch\u00e2\u0301t l\u01b0\u01a1\u0323ng an toa\u0300n ky\u0303 thu\u00e2\u0323t va\u0300 ba\u0309o v\u00ea\u0323 m\u00f4i tr\u01b0\u01a1\u0300ng xe c\u01a1 gi\u01a1\u0301i nh\u00e2\u0323p kh\u00e2\u0309u (\u0111\u00f4\u0301i v\u01a1\u0301i xe \u00f4 t\u00f4) va\u0300 gi\u00e2\u0301y ki\u00ea\u0309m tra ch\u00e2\u0301t l\u01b0\u01a1\u0323ng xe g\u0103\u0301n ma\u0301y nh\u00e2\u0323p kh\u00e2\u0309u cu\u0309a c\u01a1 quan ki\u00ea\u0309m tra ch\u00e2\u0301t l\u01b0\u01a1\u0323ng.<\/p>\n<p>B\u01b0\u1edbc 3: Chi c\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n th\u00f4ng quan \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y, tr\u1ea3 cho ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u 01 gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u xe; 01 t\u1edd khai nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n khai tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y) ho\u1eb7c 01 t\u1edd khai in t\u1eeb h\u1ec7 th\u1ed1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed) c\u00f3 x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd l\u01b0u h\u00e0nh xe theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n khai tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y v\u00e0 c\u01a1 quan H\u1ea3i quan ch\u01b0a tra c\u1ee9u \u0111\u01b0\u1ee3c t\u1edd khai nh\u1eadp kh\u1ea9u tr\u00ean h\u1ec7 th\u1ed1ng th\u00ec tr\u1ea3 th\u00eam cho ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u 01 b\u1ea3n sao t\u1edd khai c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Chi c\u1ee5c H\u1ea3i quan \u00a0n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u v\u00e0 \u0111\u00f3ng d\u1ea5u \u201cd\u00f9ng cho t\u00e1i xu\u1ea5t ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng\u201d, 01 b\u1ea3n sao phi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra theo m\u1eabu ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC,<\/p>\n<p>B\u01b0\u1edbc 4: Chi c\u1ee5c l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u x\u00e1c nh\u1eadn v\u00e0 sao g\u1eedi t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u cho C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i c\u1ea5p gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u trong v\u00f2ng 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1ee7 t\u1ee5c th\u00f4ng quan \u0111\u1ec3 theo d\u00f5i v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u th\u00f4ng tin v\u1ec1 t\u1edd khai nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y.<\/p>\n<h3><strong>IV. C\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p khi nh\u1eadp kh\u1ea9u xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y<\/strong><\/h3>\n<p><strong><em>a. Thu\u1ebf nh\u1eadp kh\u1ea9u:<\/em><\/strong><\/p>\n<p>Quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i\u00a0 Ngh\u1ecb \u0111\u1ecbnh 122\/2016\/N\u0110-CP v\u1ec1 Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u, Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i, Danh m\u1ee5c h\u00e0ng h\u00f3a v\u00e0 m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i, thu\u1ebf h\u1ed7n h\u1ee3p, thu\u1ebf nh\u1eadp kh\u1ea9u ngo\u00e0i h\u1ea1n ng\u1ea1ch thu\u1ebf quan.<\/p>\n<p><strong><em>b. Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/em><\/strong><\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5, \u0110i\u1ec1u 6 Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi: Lu\u1eadt s\u1ed1 70\/2014\/QH13, Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u00e0 Lu\u1eadt s\u1ed1 106\/2016\/QH13 c\u1ee7a Qu\u1ed1c h\u1ed9i (\u201cLu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t\u201d):<\/p>\n<p><em>Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t = (Gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u + Thu\u1ebf nh\u1eadp kh\u1ea9u) x Thu\u1ebf su\u1ea5t thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/em><\/p>\n<p><strong><em>c. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:<\/em><\/strong><\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7 Lu\u1eadt thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 31\/2013\/QH13; Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u00e0 Lu\u1eadt s\u1ed1 106\/2016\/QH13 c\u1ee7a Qu\u1ed1c h\u1ed9i:<\/p>\n<p><em>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng = (Gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u + Thu\u1ebf nh\u1eadp kh\u1ea9u + Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t) x Thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng<\/em><\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 8 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng l\u00e0 10%.<\/p>\n<h3><strong>V. Tr\u01b0\u1eddng h\u1ee3p \u00f4 t\u00f4 kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u<\/strong><\/h3>\n<ul>\n<li>Xe \u00f4 t\u00f4 \u0111\u00e3 qua s\u1eed d\u1ee5ng qu\u00e1 05 n\u0103m t\u00ednh t\u1eeb n\u0103m s\u1ea3n xu\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u00f4 t\u00f4 v\u1ec1 \u0111\u1ebfn c\u1ea3ng Vi\u1ec7t Nam.<\/li>\n<li>Xe \u00f4 t\u00f4 c\u00e1c lo\u1ea1i c\u00f3 tay l\u00e1i b\u00ean ph\u1ea3i (tay l\u00e1i ngh\u1ecbch) k\u1ec3 c\u1ea3 d\u1ea1ng th\u00e1o r\u1eddi v\u00e0 d\u1ea1ng \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i tay l\u00e1i tr\u01b0\u1edbc khi nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam.<\/li>\n<li>Xe \u00f4 t\u00f4 b\u1ecb th\u00e1o r\u1eddi khi v\u1eadn chuy\u1ec3n v\u00e0 khi nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam.<\/li>\n<li>Xe \u00f4 t\u00f4 c\u00e1c lo\u1ea1i \u0111\u00e3 thay \u0111\u1ed5i k\u1ebft c\u1ea5u, chuy\u1ec3n \u0111\u1ed5i c\u00f4ng n\u0103ng so v\u1edbi thi\u1ebft k\u1ebf ban \u0111\u1ea7u, k\u1ec3 c\u1ea3 \u00f4 t\u00f4 c\u00f3 c\u00f4ng n\u0103ng kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 nh\u1eadn d\u1ea1ng c\u1ee7a \u00f4 t\u00f4 ho\u1eb7c s\u1ed1 khung c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u00e3 c\u00f4ng b\u1ed1; b\u1ecb \u0111\u1ee5c s\u1eeda s\u1ed1 khung, s\u1ed1 m\u00e1y trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p v\u00e0 d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<\/li>\n<\/ul>\n<p>\u00bb\u00a0<a title=\"Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n lu\u1eadt d\u00e2n s\u1ef1\" href=\"https:\/\/luatsubaoho.com\/phapluat\/luat-su-tu-van-luat-dan-su\/\" rel=\"bookmark\">Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n lu\u1eadt d\u00e2n s\u1ef1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u1ee7 t\u1ee5c nh\u1eadp xe \u00f4 t\u00f4 t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam. N\u1ebfu c\u00e1 nh\u00e2n mu\u1ed1n mua \u00f4 t\u00f4 t\u1eeb n\u01b0\u1edbc ngo\u00e0i mang v\u1ec1 Vi\u1ec7t nam th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ee7 t\u1ee5c h\u1ea3i quan ph\u00f9 h\u1ee3p v\u00e0 \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin ch\u00ednh ch\u1ee9c c\u1ee7a C\u01a1 quan h\u1ea3i quan Vi\u1ec7t Nam. Th\u1ee7 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[254],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/33920"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=33920"}],"version-history":[{"count":10,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/33920\/revisions"}],"predecessor-version":[{"id":40821,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/33920\/revisions\/40821"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=33920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=33920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=33920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}