{"id":4657,"date":"2026-03-18T17:12:52","date_gmt":"2026-03-18T17:12:52","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4657"},"modified":"2026-03-18T17:12:52","modified_gmt":"2026-03-18T17:12:52","slug":"cong-van-873-ct-cs-ngay-05-02-2026-huong-dan-chinh-sach-thue-gtgt-doi-voi-hang-hoa-dua-vao-kho-ngoai-quan","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc\/cong-van-873-ct-cs-ngay-05-02-2026-huong-dan-chinh-sach-thue-gtgt-doi-voi-hang-hoa-dua-vao-kho-ngoai-quan\/","title":{"rendered":"C\u00f4ng v\u0103n 873\/CT-CS ng\u00e0y 05\/02\/2026 \u2013 h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>C\u00d4NG V\u0102N 873\/CT-CS NG\u00c0Y 05\/02\/2026 \u2013 H\u01af\u1edaNG D\u1eaaN CH\u00cdNH S\u00c1CH THU\u1ebe GTGT \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A \u0110\u01afA V\u00c0O KHO NGO\u1ea0I QUAN<\/strong><\/h4>\n<p>Ng\u00e0y 05\/02\/2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 873\/CT-CS h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan.<\/p>\n<p>C\u1ee5c thu\u1ebf nh\u1ea5n m\u1ea1nh:<\/p>\n<ul>\n<li>Thu\u1ebf su\u1ea5t 0% ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/li>\n<li>M\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n quan tr\u1ecdng l\u00e0 h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan nh\u01b0ng ch\u01b0a ch\u1ee9ng minh \u0111\u01b0\u1ee3c vi\u1ec7c ti\u00eau d\u00f9ng \u1edf n\u01b0\u1edbc ngo\u00e0i, th\u00ec ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/li>\n<\/ul>\n<p>\ud83d\udc49 Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng li\u00ean quan \u0111\u1ebfn kho ngo\u1ea1i quan n\u00ean ki\u1ec3m tra l\u1ea1i h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb h\u1ea3i quan v\u00e0 \u0111i\u1ec1u kho\u1ea3n giao nh\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, tr\u00e1nh r\u1ee7i ro truy thu v\u00e0 x\u1eed ph\u1ea1t thu\u1ebf sau n\u00e0y.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00d4NG V\u0102N 873\/CT-CS NG\u00c0Y 05\/02\/2026 \u2013 H\u01af\u1edaNG D\u1eaaN CH\u00cdNH S\u00c1CH THU\u1ebe GTGT \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A \u0110\u01afA V\u00c0O KHO NGO\u1ea0I QUAN Ng\u00e0y 05\/02\/2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 873\/CT-CS h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan. C\u1ee5c thu\u1ebf nh\u1ea5n&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4648,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-4657","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4657","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=4657"}],"version-history":[{"count":1,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4657\/revisions"}],"predecessor-version":[{"id":4658,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4657\/revisions\/4658"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/4648"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=4657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=4657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=4657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}