{"id":7299,"date":"2026-01-20T21:52:24","date_gmt":"2026-01-21T04:52:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7299"},"modified":"2026-01-20T21:52:24","modified_gmt":"2026-01-21T04:52:24","slug":"luu-y-quan-trong-thu-tuc-hai-quan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/luu-y-quan-trong-thu-tuc-hai-quan\/","title":{"rendered":"2015 \u5e74\u7b2c 08\/ND-CP \u53f7\u6cd5\u4ee4\u53ca\u6d77\u5173\u7a0b\u5e8f\u91cd\u8981\u8bf4\u660e\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u7b2c 08\/2015\/ND-CP \u53f7\u6cd5\u4ee4\u4e8e 2015 \u5e74 1 \u6708 21 \u65e5\u53d1\u5e03\uff0c\u5e76\u4e8e 2015 \u5e74 3 \u6708 15 \u65e5\u6b63\u5f0f\u751f\u6548\uff0c\u88ab\u8ba4\u4e3a\u662f\u6307\u5bfc\u6d77\u5173\u6cd5\u5b9e\u65bd\u7684\u57fa\u77f3\u6587\u4ef6\uff0c\u5168\u9762\u89c4\u8303\u4e86\u6d77\u5173\u7a0b\u5e8f\u4ee5\u53ca\u6d77\u5173\u68c0\u67e5\u3001\u76d1\u7763\u548c\u63a7\u5236\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8fdb\u51fa\u53e3\u4f01\u4e1a\u800c\u8a00\uff0c\u6e05\u695a\u5730\u4e86\u89e3\u8be5\u6cd5\u4ee4\u89c4\u5b9a\u7684\u6cd5\u5f8b\u9650\u5236\u3001\u5904\u7406\u671f\u9650\u548c\u5408\u89c4\u4e49\u52a1\uff0c\u5bf9\u4e8e\u786e\u4fdd\u7269\u6d41\u94fe\u7684\u987a\u5229\u8fd0\u884c\uff0c\u540c\u65f6\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u8fdd\u89c4\u98ce\u9669\u548c\u76f8\u5173\u6210\u672c\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-y-quan-trong-thu-tuc-hai-quan\/#Cac_gioi_han_bat_buoc_doi_voi_hang_hoa_gui_kho_ngoai_quan\" >\u5bf9\u4fdd\u7a0e\u4ed3\u5e93\u5185\u8d27\u7269\u7684\u50a8\u5b58\u6570\u91cf\u5b9e\u884c\u5f3a\u5236\u6027\u9650\u5236\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-y-quan-trong-thu-tuc-hai-quan\/#Thoi_han_xu_ly_ho_so_va_quy_dinh_ve_tam_nhap_%E2%80%93_tai_xuat\" >\u4e34\u65f6\u8fdb\u51fa\u53e3\u7533\u8bf7\u548c\u6cd5\u89c4\u7684\u5904\u7406\u65f6\u95f4\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-y-quan-trong-thu-tuc-hai-quan\/#Nguyen_tac_phan_loai_hang_hoa_va_xac_dinh_tri_gia_hai_quan\" >\u8d27\u7269\u5f52\u7c7b\u548c\u6d77\u5173\u4f30\u4ef7\u539f\u5219<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-y-quan-trong-thu-tuc-hai-quan\/#Che_do_doanh_nghiep_uu_tien_va_nghia_vu_duy_tri_tuan_thu\" >\u9996\u9009\u7684\u5546\u4e1a\u5236\u5ea6\u548c\u4fdd\u6301\u5408\u89c4\u7684\u4e49\u52a1\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-y-quan-trong-thu-tuc-hai-quan\/#Co_che_mot_cua_quoc_gia_va_dia_diem_lam_thu_tuc_hai_quan\" >\u56fd\u5bb6\u5355\u4e00\u7a97\u53e3\u673a\u5236\u548c\u6d77\u5173\u6e05\u5173\u5730\u70b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-y-quan-trong-thu-tuc-hai-quan\/#Thu_tuc_doi_voi_cac_loai_hinh_hang_hoa_dac_thu\" >\u7279\u5b9a\u7c7b\u578b\u8d27\u7269\u7684\u5904\u7406\u7a0b\u5e8f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-y-quan-trong-thu-tuc-hai-quan\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/luu-y-quan-trong-thu-tuc-hai-quan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cac_gioi_han_bat_buoc_doi_voi_hang_hoa_gui_kho_ngoai_quan\"><\/span><b>\u5bf9\u4fdd\u7a0e\u4ed3\u5e93\u5185\u8d27\u7269\u7684\u50a8\u5b58\u6570\u91cf\u5b9e\u884c\u5f3a\u5236\u6027\u9650\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4fdd\u7a0e\u4ed3\u5e93\u662f\u5b58\u653e\u5df2\u5b8c\u6210\u6d77\u5173\u624b\u7eed\u4f46\u5c1a\u672a\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u6216\u7b49\u5f85\u518d\u51fa\u53e3\u7684\u8d27\u7269\u7684\u573a\u6240\u3002\u4f46\u662f\uff0c\u5141\u8bb8\u5b58\u653e\u5728\u4fdd\u7a0e\u4ed3\u5e93\u4e2d\u7684\u8d27\u7269\u8303\u56f4\u53d7\u5230\u4e25\u683c\u63a7\u5236\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c85\u6761\u89c4\u5b9a\uff0c\u4f01\u4e1a\u4e0d\u5f97\u5c06\u4e0b\u5217\u7269\u54c1\u5b58\u653e\u4e8e\u4fdd\u7a0e\u4ed3\u5e93\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5047\u5192\u5546\u54c1\uff0c\u5e26\u6709\u5047\u5192\u5546\u6807\uff0c\u5e76\u8c0e\u79f0\u4ea7\u81ea\u8d8a\u5357\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4eba\u7c7b\u6784\u6210\u6f5c\u5728\u5b89\u5168\u98ce\u9669\u7684\u7269\u54c1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u9020\u6210\u4e25\u91cd\u73af\u5883\u6c61\u67d3\u7684\u5546\u54c1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5217\u5165\u7981\u6b62\u6216\u6682\u65f6\u4e2d\u6b62\u8fdb\u51fa\u53e3\u6e05\u5355\u7684\u5546\u54c1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7279\u6b8a\u60c5\u51b5\u53ea\u6709\u5728\u83b7\u5f97\u603b\u7406\u7684\u7279\u522b\u4e66\u9762\u6279\u51c6\u540e\u624d\u4f1a\u4e88\u4ee5\u8003\u8651\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u4ed3\u50a8\u65f6\u95f4\uff0c\u7b2c84\u6761\u89c4\u5b9a\u8d27\u7269\u5fc5\u987b\u5728\u300a\u6d77\u5173\u6cd5\u300b\u89c4\u5b9a\u7684\u671f\u9650\u5185\u4ece\u4ed3\u5e93\u4e2d\u53d6\u51fa\u3002\u5982\u679c\u8d27\u4e3b\u672a\u5728\u671f\u9650\u5185\u5904\u7f6e\u8d27\u7269\uff0c\u6d77\u5173\u6709\u6743\u6309\u7167\u6cd5\u5f8b\u7a0b\u5e8f\u5bf9\u8d27\u7269\u8fdb\u884c\u6e05\u7b97\u3002\u56e0\u6b64\uff0c\u5e93\u5b58\u7ba1\u7406\u548c\u671f\u9650\u76d1\u63a7\u662f\u4f01\u4e1a\u7684\u91cd\u8981\u8d23\u4efb\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_xu_ly_ho_so_va_quy_dinh_ve_tam_nhap_%E2%80%93_tai_xuat\"><\/span><b>\u4e34\u65f6\u8fdb\u51fa\u53e3\u7533\u8bf7\u548c\u6cd5\u89c4\u7684\u5904\u7406\u65f6\u95f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u53e6\u4e00\u4e2a\u91cd\u8981\u65b9\u9762\u662f\u4e0e\u8d38\u6613\u5c55\u89c8\u4f1a\u548c\u535a\u89c8\u4f1a\u7684\u9884\u5148\u786e\u5b9a\u6d77\u5173\u4fe1\u606f\u548c\u8d27\u7269\u76f8\u5173\u7684\u65f6\u95f4\u8868\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u5bf9\u4e8e\u7533\u8bf7\u9884\u5148\u786e\u5b9aHS\u7f16\u7801\u3001\u539f\u4ea7\u5730\u6216\u6d77\u5173\u4f30\u4ef7\u7684\u7533\u8bf7\uff0c\u6d77\u5173\u603b\u7f72\u5c06\u5728\u6536\u5230\u5b8c\u6574\u6709\u6548\u7684\u7533\u8bf7\u540e30\u5929\u5185\u4f5c\u51fa\u7b54\u590d\u3002\u5728\u590d\u6742\u60c5\u51b5\u4e0b\uff0c\u5904\u7406\u65f6\u95f4\u53ef\u80fd\u4f1a\u5ef6\u957f\uff0c\u4f46\u4e0d\u4f1a\u8d85\u8fc760\u5929\u3002\u5c3d\u65e9\u63d0\u4ea4\u7533\u8bf7\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u8d22\u52a1\u89c4\u5212\u548c\u4e1a\u52a1\u6218\u7565\u65b9\u9762\u66f4\u52a0\u79ef\u6781\u4e3b\u52a8\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u53c2\u52a0\u8d38\u6613\u5c55\u89c8\u4f1a\u548c\u5c55\u89c8\u4f1a\u7684\u5546\u54c1\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e34\u65f6\u8fdb\u53e3\u5230\u8d8a\u5357\u7684\u8d27\u7269\u5fc5\u987b\u5728\u6d3b\u52a8\u7ed3\u675f\u540e\u768430\u5929\u5185\u91cd\u65b0\u51fa\u53e3\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e34\u65f6\u51fa\u53e3\u5230\u56fd\u5916\u7684\u8d27\u7269\uff0c\u81ea\u4e34\u65f6\u51fa\u53e3\u4e4b\u65e5\u8d77\u4e00\u5e74\u5185\u5141\u8bb8\u9000\u56de\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_phan_loai_hang_hoa_va_xac_dinh_tri_gia_hai_quan\"><\/span><b>\u8d27\u7269\u5f52\u7c7b\u548c\u6d77\u5173\u4f30\u4ef7\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u7a0e\u6536\u8ba1\u7b97\u7684\u4e00\u81f4\u6027\u548c\u900f\u660e\u5ea6\uff0c\u7b2c 08 \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u6d77\u5173\u5206\u7c7b\u548c\u4f30\u4ef7\u7684\u660e\u786e\u539f\u5219\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c\u5341\u516d\u6761\u89c4\u5b9a\uff0cHS\u7f16\u7801\u7684\u786e\u5b9a\u5fc5\u987b\u4f9d\u636e\u8d8a\u5357\u8fdb\u51fa\u53e3\u5546\u54c1\u5206\u7c7b\u76ee\u5f55\u3002\u6d77\u5173\u5f53\u5c40\u5c06\u5ba1\u67e5\u6280\u672f\u6587\u4ef6\u3001\u7269\u7406\u5316\u5b66\u7279\u6027\u3001\u7ed3\u6784\u548c\u5b9e\u9645\u7528\u9014\uff0c\u4ee5\u786e\u5b9a\u76f8\u5e94\u7684HS\u7f16\u7801\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5c31\u4ef7\u503c\u800c\u8a00\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u53e3\u8d27\u7269\uff1a\u6d77\u5173\u4f30\u4ef7\u4e3a\u51fa\u53e3\u6e2f\u7684\u9500\u552e\u4ef7\u683c\uff0c\u4e0d\u5305\u62ec\u56fd\u9645\u8fd0\u8f93\u548c\u4fdd\u9669\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdb\u53e3\u8d27\u7269\uff1a\u6d77\u5173\u4f30\u4ef7\u4e3a\u5230\u8fbe\u7b2c\u4e00\u4e2a\u5165\u5883\u53e3\u5cb8\u65f6\u5b9e\u9645\u652f\u4ed8\u7684\u4ef7\u683c\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Che_do_doanh_nghiep_uu_tien_va_nghia_vu_duy_tri_tuan_thu\"><\/span><b>\u9996\u9009\u7684\u5546\u4e1a\u5236\u5ea6\u548c\u4fdd\u6301\u5408\u89c4\u7684\u4e49\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2015 \u5e74\u7b2c 08\/ND-CP \u53f7\u6cd5\u4ee4\u5141\u8bb8\u5bf9\u7b26\u5408\u9ad8\u5408\u89c4\u6807\u51c6\u7684\u4f01\u4e1a\u5728\u6d77\u5173\u7a0b\u5e8f\u4e2d\u9002\u7528\u4f18\u60e0\u5236\u5ea6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c\u5341\u6761\u89c4\u5b9a\uff0c\u5e0c\u671b\u83b7\u5f97\u8ba4\u53ef\u7684\u4f01\u4e1a\u5fc5\u987b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e25\u683c\u9075\u5b88\u6d77\u5173\u548c\u7a0e\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5168\u9762\u843d\u5b9e\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u7a0b\u5e8f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u62e5\u6709\u6709\u6548\u7684\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fbe\u5230\u89c4\u5b9a\u7684\u8fdb\u51fa\u53e3\u989d\u76ee\u6807\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u83b7\u5f97\u4f18\u60e0\u5f85\u9047\uff0c\u4f01\u4e1a\u4ecd\u987b\u5c65\u884c\u7b2c 12 \u6761\u89c4\u5b9a\u7684\u4e49\u52a1\uff0c\u5305\u62ec\u5b9a\u671f\u62a5\u544a\u3001\u4e0e\u6d77\u5173\u5f53\u5c40\u534f\u8c03\u4fe1\u606f\u4ea4\u6d41\u4ee5\u53ca\u4e3b\u52a8\u5ba1\u67e5\u4efb\u4f55\u9519\u8bef\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_che_mot_cua_quoc_gia_va_dia_diem_lam_thu_tuc_hai_quan\"><\/span><b>\u56fd\u5bb6\u5355\u4e00\u7a97\u53e3\u673a\u5236\u548c\u6d77\u5173\u6e05\u5173\u5730\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u65e8\u5728\u5b9e\u73b0\u7ba1\u7406\u73b0\u4ee3\u5316\uff0c\u5f3a\u8c03\u5728\u6d77\u5173\u4e1a\u52a1\u4e2d\u5e94\u7528\u4fe1\u606f\u6280\u672f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c25\u6761\u89c4\u5b9a\uff0c\u6d77\u5173\u7533\u62a5\u4e3b\u8981\u4ee5\u7535\u5b50\u65b9\u5f0f\u8fdb\u884c\uff0c\u7eb8\u8d28\u6587\u4ef6\u4ec5\u5728\u7279\u6b8a\u60c5\u51b5\u4e0b\u4f7f\u7528\u3002\u56fd\u5bb6\u5355\u4e00\u7a97\u53e3\u673a\u5236\u5141\u8bb8\u4f01\u4e1a\u901a\u8fc7\u96c6\u4e2d\u7cfb\u7edf\u63d0\u4ea4\u7535\u5b50\u6587\u4ef6\u5e76\u540c\u65f6\u529e\u7406\u591a\u9879\u884c\u653f\u624b\u7eed\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u6d77\u5173\u6e05\u5173\u5730\u70b9\uff0c\u9664\u300a\u6d77\u5173\u6cd5\u300b\u7684\u4e00\u822c\u89c4\u5b9a\u5916\uff0c\u603b\u7406\u6709\u6743\u51b3\u5b9a\u6bcf\u4e2a\u65f6\u671f\u9700\u8981\u5728\u8fdb\u53e3\u8fb9\u5883\u53e3\u5cb8\u63a5\u53d7\u6d77\u5173\u68c0\u67e5\u7684\u8d27\u7269\u6e05\u5355\u3002\u6d77\u5173\u76d1\u7ba1\u8303\u56f4\u6db5\u76d6\u8fdb\u51fa\u5883\u548c\u8fc7\u5883\u7684\u8d27\u7269\u548c\u8fd0\u8f93\u5de5\u5177\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_doi_voi_cac_loai_hinh_hang_hoa_dac_thu\"><\/span><b>\u7279\u5b9a\u7c7b\u578b\u8d27\u7269\u7684\u5904\u7406\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c 08\/2015\/ND-CP \u53f7\u6cd5\u4ee4\u8fd8\u9488\u5bf9\u7279\u5b9a\u8fd0\u8425\u6a21\u5f0f\u63d0\u4f9b\u4e86\u8be6\u7ec6\u6307\u5bfc\uff0c\u4f8b\u5982\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u53e3\u52a0\u5de5\u5236\u9020\uff1a\u4f01\u4e1a\u5fc5\u987b\u63d0\u4ea4\u8fdb\u53e3\u539f\u6750\u6599\u3001\u7528\u54c1\u548c\u673a\u68b0\u7684\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fc7\u5883\u8d27\u7269\uff1a\u8fdb\u51fa\u81ea\u7531\u8d38\u6613\u533a\u5fc5\u987b\u9075\u5b88\u4e25\u683c\u7684\u7ba1\u5236\u7a0b\u5e8f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56de\u6536\u65b9\u6cd5\uff1a\u76db\u88c5\u8d27\u7269\u7684\u5bb9\u5668\u548c\u5305\u88c5\u5fc5\u987b\u7b26\u5408\u4e34\u65f6\u8fdb\u53e3-\u518d\u51fa\u53e3\u6216\u4e34\u65f6\u51fa\u53e3-\u518d\u8fdb\u53e3\u7684\u7a0b\u5e8f\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7406\u89e3\u5e76\u6b63\u786e\u5e94\u7528\u7b2c 08\/2015\/ND-CP \u53f7\u6cd5\u4ee4\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u800c\u4e14\u6709\u52a9\u4e8e\u5728\u65e5\u76ca\u6df1\u5165\u7684\u56fd\u9645\u7ecf\u6d4e\u4e00\u4f53\u5316\u80cc\u666f\u4e0b\uff0c\u4f18\u5316\u8fdb\u51fa\u53e3\u6d41\u7a0b\u3001\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\u5e76\u589e\u5f3a\u7ade\u4e89\u529b\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\uff08\u6765\u6e90\uff1a\uff09 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Nghi-dinh-08-2015-ND-CP-thi-hanh-Luat-Hai-quan-ve-thu-tuc-kiem-tra-giam-sat-kiem-soat-hai-quan-263815.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c08\/2015\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u653f\u5e9c\u4e8e2015\u5e741\u670821\u65e5\u53d1\u5e03\uff09<\/span><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Ban h\u00e0nh ng\u00e0y 21\/01\/2015 v\u00e0 ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb 15\/03\/2015, Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP \u0111\u01b0\u1ee3c xem l\u00e0 v\u0103n b\u1ea3n tr\u1ee5 c\u1ed9t h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt H\u1ea3i quan, quy \u0111\u1ecbnh to\u00e0n di\u1ec7n v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan c\u0169ng nh\u01b0 c\u00f4ng t\u00e1c ki\u1ec3m tra, gi\u00e1m s\u00e1t v\u00e0 ki\u1ec3m so\u00e1t h\u1ea3i quan. \u0110\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7300,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7299","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7299"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7299\/revisions"}],"predecessor-version":[{"id":7301,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7299\/revisions\/7301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7300"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}