{"id":1927,"date":"2023-12-13T17:04:15","date_gmt":"2023-12-13T10:04:15","guid":{"rendered":"https:\/\/singhanglogistics.com.vn\/tai-lieu-tong-hop-mau-bao-cao-quyet-toan-hai-quan-theo-thong-tu-so-38\/"},"modified":"2024-01-05T11:01:19","modified_gmt":"2024-01-05T04:01:19","slug":"tai-lieu-tong-hop-mau-bao-cao-quyet-toan-hai-quan-theo-thong-tu-so-38","status":"publish","type":"post","link":"https:\/\/singhanglogistics.com.vn\/zh-hans\/tai-lieu-tong-hop-mau-bao-cao-quyet-toan-hai-quan-theo-thong-tu-so-38\/","title":{"rendered":"[T\u00e0i li\u1ec7u] T\u1ed5ng h\u1ee3p m\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan theo th\u00f4ng t\u01b0 s\u1ed1 38"},"content":{"rendered":"<p style=\"padding-left: 40px;\"><strong>M\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, <span id=\"___color__suggestion\" class=\"___color_suggestion\">th\u00e0nh ph\u1ea9m<\/span> nh\u1eadp kh\u1ea9u, \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 39\/2018\/TT-BTC S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 <span id=\"___color__suggestion\" class=\"___color_suggestion\">n\u1ed9i dung<\/span> t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC ng\u00e0y 25\/03\/2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh <span id=\"___color__suggestion\" class=\"___color_suggestion\">h\u01b0\u1edbng d\u1eabn<\/span> 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 ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/strong><\/p>\n<p>G\u1ed3m chi ti\u1ebft v\u1ec1 5 m\u1eabu v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch <span id=\"___color__suggestion\" class=\"___color_suggestion\">th\u1ef1c hi\u1ec7n<\/span> chi ti\u1ebft <span id=\"___color__suggestion\" class=\"___color_suggestion\">c\u1ee7a<\/span> 5 m\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan <span id=\"___color__suggestion\" class=\"___color_suggestion\">hi\u1ec7n h\u00e0nh<\/span>, c\u00f9ng Singhang Logistics <span id=\"___color__suggestion\" class=\"___color_suggestion\">tham kh\u1ea3o<\/span> b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9:<\/p>\n<h2><span style=\"font-size: 12pt;\"><span style=\"font-size: 18pt;\">I.<\/span> M\u1eabu s\u1ed1 15\/BCQT-NVL\/GSQL v\u1ec1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan<\/span><\/h2>\n<p>\u0110\u01b0\u1ee3c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 39\/2018\/TT-BTC, trong m\u1eabu n\u00e0y, kh\u00f4ng c\u00f3 s\u1ef1 th\u1ec3 hi\u1ec7n chi ti\u1ebft v\u1ec1 b\u00e1n th\u00e0nh ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u. Do \u0111\u00f3, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n c\u1ea7n theo d\u00f5i, l\u01b0u gi\u1eef v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ho\u1eb7c khi t\u00ednh thu\u1ebf, ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba.<\/p>\n<p>\u0110\u1ec3 l\u1eadp m\u1eabu s\u1ed1 15\/BCQT-NVL\/GSQL, c\u1ea7n tu\u00e2n theo c\u00e1c h\u01b0\u1edbng d\u1eabn sau:<\/p>\n<figure id=\"attachment_1099\" aria-describedby=\"caption-attachment-1099\" style=\"width: 1117px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-1099 size-full\" src=\"https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15.png\" alt=\"T\u1ed5ng h\u1ee3p m\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan theo th\u00f4ng t\u01b0 s\u1ed1 38\" width=\"1117\" height=\"778\" srcset=\"https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15.png 1117w, https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15-300x209.png 300w, https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15-1024x713.png 1024w, https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15-768x535.png 768w\" sizes=\"(max-width: 1117px) 100vw, 1117px\" \/><figcaption id=\"caption-attachment-1099\" class=\"wp-caption-text\">M\u1eabu 15\/BCQT-NVL\/GSQL- M\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan<\/figcaption><\/figure>\n<ul style=\"list-style-type: square;\">\n<li><strong>Ghi ch\u00fa kh\u00e1c:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">1. B\u00e1n th\u00e0nh ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n chi ti\u1ebft t\u1ea1i bi\u1ec3u m\u1eabu n\u00e0y, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo d\u00f5i, l\u01b0u gi\u1eef v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ho\u1eb7c khi t\u00ednh thu\u1ebf, ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">2. C\u00e1c ghi ch\u00fa kh\u00e1c (n\u1ebfu c\u00f3)<\/span><\/p>\n<ul style=\"list-style-type: square;\">\n<li><strong>H\u01b0\u1edbng d\u1eabn l\u1eadp m\u1eabu s\u1ed1 15\/BCQT-NVL\/GSQL:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">1. Th\u00f4ng tin nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u00f4n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd theo d\u00f5i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u00e2u \u0111\u1ec1 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed1 s\u00e1ch k\u1ebf to\u00e1n theo c\u00e1c quy \u0111\u1ecbnh v\u00ea ch\u00ea \u0111\u1ed9 k\u00ea to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 theo ngu\u1ed3n nh\u1eadp kho.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">2. H\u01b0\u1edbng d\u1eabn ch\u1ec9 ti\u00eau l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n:<\/span><\/p>\n<ul>\n<li><strong>C\u1ed9t (2):<\/strong> L\u00e0 m\u00e3 c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 do doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng \u0111\u1ec3 qu\u1ea3n l\u00fd nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u1ed3n kho, qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">L\u01b0u \u00fd, s\u1eed d\u1ee5ng m\u00e3 theo qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p khi khai b\u00e1o tr\u00ean t\u1edd khai h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p t\u1ed1 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 s\u1eed d\u1ee5ng m\u00e3 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e3 s\u1ea3n ph\u1ea9m kh\u00e1c v\u1edbi m\u00e3 \u0111\u00e3 khai b\u00e1o tr\u00ean t\u1edd khai h\u1ea3i quan khi nh\u1eadp kh\u1ea5u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, xu\u1ea5t kh\u1ea5u s\u1ea3n ph\u1ea9m th\u00ec ph\u1ea3i x\u00e2y d\u1ef1ng, l\u1ef1u gi\u1eef b\u1ea3ng quy \u0111\u1ed1i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng gi\u1eefa c\u00e1c m\u00e3<\/p>\n<ul>\n<li><strong>C\u1ed9t (4):<\/strong> L\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t, giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u01b0\u1ee3c khai tr\u00ean t\u1edd khai h\u00e1i quan.<\/li>\n<li><strong>C\u1ed9t (5):<\/strong> L\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 b\u00e1o c\u00e1o hi\u1ec7n t\u1ea1i;<\/li>\n<li><strong>C\u1ed9t (6):<\/strong> G\u1ed3m l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u00e2u (bao g\u00f4m b\u00e1n th\u00e0nh ph\u1ea9m, th\u00e0nh ph\u1ea9m \u0111\u1ec3 g\u1eafn v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u1ed3ng b\u1ed9) \u0111\u1ec1 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u1eadp kho trong k\u1ef3 b\u00e1o c\u00e1o; l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadn t\u1eeb h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng kh\u00e1c chuy\u1ec3n sang; h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan, \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng ch\u01b0a nh\u1eadp kho t\u1ea1i cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o; nh\u1eadp l\u1ea1i kho khi d\u01b0 th\u1eeba tr\u00ean d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t; nh\u1eadp kho sau khi thu\u00ea gia c\u00f4ng l\u1ea1i; l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u1ee7a DNCX kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/li>\n<li><strong>C\u1ed9t (7):<\/strong> L\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u01b0ng ph\u1ea3i xu\u1ea5t tr\u1ea3 \u0111\u1ed1i t\u00e1c \u1edf n\u01b0\u1edbc ngo\u00e0i, xu\u1ea5t sang n\u01b0\u1edbc th\u1ee9 3 ho\u1eb7c xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan, DNCX ho\u1eb7c chuy\u1ec3n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1eeb h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng n\u00e0y sang h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u00f9ng ho\u1eb7c kh\u00e1c \u0111\u1ed1i t\u00e1c nh\u1eadn gia c\u00f4ng.<\/li>\n<li><strong>C\u1ed9t (8):<\/strong> La l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea5u \u0111\u1ec1 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea5u m\u00e0 \u0111\u01b0\u1ee3c chuy\u1ebfn m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, ti\u00eau h\u00fay (tr\u01b0\u1eddng h\u1ee3p ti\u00eau huy giai th\u00edch r\u00f5 t\u1ea1i c\u1ed9t s\u1ed1 12 v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 k\u00e8m theo n\u1ebfu c\u00f3).<\/li>\n<li><strong>C\u1ed9t (9):<\/strong> L\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 th\u1ef1c t\u1ebf \u0111\u01b0a v\u00e0o \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u, bao g\u1ed3m c\u1ea3 ph\u1ea7n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u01b0a \u0111i gia c\u00f4ng l\u1ea1i<\/li>\n<li><strong>C\u1ed9t (10):<\/strong> L\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 th\u1ef1c t\u1ebf c\u1ea5p b\u00f9 do ph\u1ea7n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ti\u00eau hao, hao h\u1ee5t t\u1ef1 nhi\u00ean, hao h\u1ee5t do t\u1ea1o th\u00e0nh ph\u1ebf li\u1ec7u, ph\u00ea ph\u1ea9m trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t; xu\u1ea5t chuy\u1ec3n ti\u1ebfp t\u1eeb h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng n\u00e0y sang h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng kh\u00e1c ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 xu\u1ea5t kho m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c chi ti\u1ebft t\u1ea1i c\u00e1c c\u1ed9t (7), (8), (9) bao g\u1ed3m nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 thi\u1ebfu h\u1ee5t, h\u01b0 h\u1ecfng m\u1ea5t m\u00e1t do thi\u00ean tai, h\u1ecfa ho\u1ea1n,&#8230;.<\/li>\n<li><strong>C\u1ed9t (11):<\/strong> L\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u t\u1ed3n kho t\u1ea1i cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<li><strong>C\u1ed9t (12):<\/strong> \u0110i\u1ec1n s\u1ed1\/ng\u00e0y quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 b\u1ecb h\u1ecfng h\u00f3c, m\u1ea5t m\u00e1t do thi\u00ean tai, h\u1ecfa ho\u1ea1n&#8230; V\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c (n\u1ebfu c\u00f3)<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">3. Ch\u1ec9 ti\u00eau (13), (14): Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan g\u1eb7p s\u1ef1 c\u1ed1, kh\u00f4ng ti\u1ebfp nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u00ec ph\u1ea3i \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u1ea1i \u00f4 n\u00e0y.<\/span><\/p>\n<h2 id=\"mcetoc_1gijvbrqu2\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-size: 18pt;\">II.<\/span> M\u1eabu 15a\/BCQT-SP\/GSQL &#8211; M\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan<\/strong><\/span><\/h2>\n<p>M\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan &#8211; M\u1eabu s\u1ed1 15a\/BCQT-SP\/GSQL \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 39\/2018\/TT-BTC \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/p>\n<p>M\u1eabu t\u1edd khai h\u1ea3i quan &#8211; M\u1eabu s\u1ed1 15a\/BCQT-SP\/GSQL \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn theo Th\u00f4ng t\u01b0 39\/2018\/TT-BTC nh\u01b0 sau:<\/p>\n<figure id=\"attachment_1100\" aria-describedby=\"caption-attachment-1100\" style=\"width: 1103px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-1100 size-full\" src=\"https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15a.png\" alt=\"T\u1ed5ng h\u1ee3p m\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan theo th\u00f4ng t\u01b0 s\u1ed1 38\" width=\"1103\" height=\"721\" srcset=\"https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15a.png 1103w, https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15a-300x196.png 300w, https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15a-1024x669.png 1024w, https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15a-768x502.png 768w\" sizes=\"(max-width: 1103px) 100vw, 1103px\" \/><figcaption id=\"caption-attachment-1100\" class=\"wp-caption-text\">M\u1eabu 15a\/BCQT-SP\/GSQL &#8211; M\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan<\/figcaption><\/figure>\n<ul style=\"list-style-type: square;\">\n<li><strong>Ghi ch\u00fa kh\u00e1c:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">1. H\u00e0ng h\u00f3a xu\u1ea5t kh\u00e2u \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0ng ch\u01b0a xu\u1ea5t kho th\u00ec ghi r\u00f5 s\u00f4 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u s\u1ed1&#8230;.. <\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">V\u00ed d\u1ee5: H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thu\u1ed9c t\u1eeb khai s\u1ed1 &#8230;. ch\u01b0a xu\u1ea5t kho <\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">2. C\u00e1c ghi ch\u00fa kh\u00e1c (n\u1ebfu c\u00f3)<\/span><\/p>\n<ul style=\"list-style-type: square;\">\n<li><strong>H\u01b0\u1edbng d\u1eabn l\u1eadp M\u1eabu s\u1ed1 15a\/BCQT-SP\/GSQL:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">1. Th\u00f4ng tin nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u1ed3n s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd theo d\u00f5i s\u1ea3n ph\u1ea9m \u0111\u1ec3 xu\u1ea5t kh\u1ea9u tr\u00ean h\u1ec7 th\u00f4ng s\u1ed1 s\u00e1ch k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh v\u1ec1 ch\u00ea \u0111\u1ed9 k\u00ea to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 theo ngu\u1ed3n.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">2. H\u01b0\u1edbng d\u1eabn ch\u1ec9 ti\u00eau l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n:<\/span><\/p>\n<ul>\n<li><strong>C\u1ed9t (2):<\/strong> L\u00e0 m\u00e3 c\u1ee7a s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng \u0111\u1ec3 qu\u1ea3n l\u00fd nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u1ed3n kho. L\u01b0u \u00fd s\u1eed d\u1ee5ng m\u00e3 s\u1ea3n ph\u1ea9m theo qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 khai b\u00e1o tr\u00ean t\u1edd khai xu\u1ea5t kh\u1ea9u.<\/li>\n<li><strong>C\u1ed9t (4):<\/strong> L\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t, giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u01b0\u1ee3c khai tr\u00ean t\u1edd .<br \/>\nkhai h\u1ea3i quan.<\/li>\n<li><strong>C\u1ed9t (5):<\/strong> L\u00e0 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u1ed3n cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 b\u00e1o c\u00e1o hi\u1ec7n t\u1ea1i.<\/li>\n<li><strong>C\u1ed9t (6):<\/strong> L\u00e0 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m nh\u1eadp kho trong k\u1ef3 b\u00e1o c\u00e1o g\u1ed3m s\u1ea3n ph\u1ea9m do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t trong k\u1ef3 nh\u1eadp kho th\u00e0nh ph\u1ea9m; s\u1ea3n ph\u1ea9m gia c\u00f4ng l\u1ea1i; s\u1ea3n ph\u1ea9m \u0111\u00e3 xu\u1ea5t kh\u1ea9u nh\u01b0ng b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i;&#8230;<\/li>\n<li><strong>C\u1ed9t (7):<\/strong> L\u00e0 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m c\u00f3 s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1eeb ngu\u1ed3n nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng xu\u1ea5t kh\u1ea9u m\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, ti\u00eau h\u1ee7y (tr\u01b0\u1eddng h\u1ee3p ti\u00eau h\u1ee7y gi\u1ea3i th\u00edch r\u00f5 t\u1ea1i c\u1ed9t s\u1ed1 11 v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 k\u00e8m theo n\u1ebfu c\u00f3).<\/li>\n<li><strong>C\u1ed9t (8):<\/strong> L\u00e0 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m c\u00f3 s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u th\u1ef1c t\u1ebf \u0111\u00e3 xu\u1ea5t kho \u0111\u1ec3 xu\u1ea5t kh\u1ea9u.<\/li>\n<li><strong>C\u1ed9t (9):<\/strong> Trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kho ch\u01b0a \u0111\u01b0\u1ee3c chi ti\u1ebft t\u1ea1i c\u00e1c c\u1ed9t (7), (8) bao g\u1ed3m bao s\u1ea3n ph\u1ea9m xu\u1ea5t kho \u0111\u1ec3 xu\u1ea5t kh\u1ea9u nh\u01b0ng ch\u01b0a \u0111\u0103ng k\u00fd t\u1edd khai;<br \/>\nxu\u1ea5t cho nghi\u00ean c\u1ee9u s\u1ea3n ph\u1ea9m, h\u01b0 h\u1ecfng m\u1ea5t m\u00e1t do thi\u00ean tai, h\u1ecfa ho\u1ea1n&#8230;<\/li>\n<li><strong>C\u1ed9t (10):<\/strong> L\u00e0 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u1ed3n t\u1ea1i kho cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<li><strong>C\u1ed9t (11):<\/strong> \u0110i\u1ec1n s\u1ed1\/ng\u00e0y quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 b\u1ecb h\u1ecfng h\u00f3c, m\u00e1t m\u00e1t do thi\u00ean tai, h\u1ecfa ho\u1ea1n,&#8230; v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c (n\u1ebfu c\u00f3)<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">3. Ch\u1ec9 ti\u00eau (12), (13): Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan g\u1eb7p s\u1ef1 c\u1ed1, kh\u00f4ng ti\u1ebfp nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u00ec ph\u1ea3i \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u1ea1i \u00f4 n\u00e0y.<\/span><\/p>\n<h2><span style=\"font-size: 12pt;\"><strong><span style=\"font-size: 18pt;\">III.<\/span> M\u1eabu 15b\/BCQT-NLVTNN\/GSQL &#8211; M\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan<\/strong><\/span><\/h2>\n<p>M\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan &#8211; M\u1eabu s\u1ed1 15b\/BCQT-NLVTNN\/GSQL \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 39\/2018\/TT-BTC nh\u01b0 sau:<\/p>\n<figure id=\"attachment_1101\" aria-describedby=\"caption-attachment-1101\" style=\"width: 1110px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-1101 size-full\" src=\"https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15b.png\" alt=\"T\u1ed5ng h\u1ee3p m\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan theo th\u00f4ng t\u01b0 s\u1ed1 38\" width=\"1110\" height=\"711\" srcset=\"https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15b.png 1110w, https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15b-300x192.png 300w, https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15b-1024x656.png 1024w, https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15b-768x492.png 768w\" sizes=\"(max-width: 1110px) 100vw, 1110px\" \/><figcaption id=\"caption-attachment-1101\" class=\"wp-caption-text\">M\u1eabu 15b\/BCQT-NLVTNN\/GSQL &#8211; M\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan<\/figcaption><\/figure>\n<ul style=\"list-style-type: square;\">\n<li><strong>Ghi ch\u00fa kh\u00e1c:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0ng ch\u01b0a xu\u1ea5t kho th\u00ec ghi r\u00f5 s\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u s\u1ed1&#8230;.<br \/>\nC\u00e1c ghi ch\u00fa kh\u00e1c (n\u1ebfu c\u00f3)<\/p>\n<ul style=\"list-style-type: square;\">\n<li><strong>H\u01b0\u1edbng d\u1eabn l\u1eadp M\u1eabu s\u1ed1 15b\/BCQT-NLVTNN\/GSQL<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">1. Th\u00f4ng tin nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd th\u1eb9o d\u00f5i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 theo ngu\u1ed3n nh\u1eadp kho.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">2. S\u1ed1 li\u1ec7u th\u1ec3 hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o quy\u1ebft to\u00e1n l\u00e0 s\u1ed1 li\u1ec7u theo d\u00f5i, qu\u1ea3n l\u00fd t\u1ea1i kho c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1eb7t gia c\u00f4ng.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">3. H\u01b0\u1edbng d\u1eabn ch\u1ec9 ti\u00eau l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n:<\/span><\/p>\n<ul>\n<li><strong>C\u1ed9t (2):<\/strong> L\u00e0 m\u00e3 c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 do doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng \u0111\u1ec3 qu\u1ea3n l\u00fd nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u1ed3n kho, qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">L\u01b0u \u00fd, s\u1eed d\u1ee5ng m\u00e3 theo qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p khi khai b\u00e1o tr\u00ean t\u1edd khai h\u1ea3i quan;<\/p>\n<ul>\n<li><strong>C\u1ed9t (4):<\/strong> L\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t, giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u01b0\u1ee3c khai tr\u00ean t\u1edd khai h\u1ea3i quan;<\/li>\n<li><strong>C\u1ed9t (5):<\/strong> L\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 b\u00e1o c\u00e1o hi\u1ec7n t\u1ea1i.<\/li>\n<li><strong>C\u1ed9t (6):<\/strong> L\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u00e1i nh\u1eadp sau khi \u0111\u00e3 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 thu\u00ea gia c\u00f4ng.<\/li>\n<li><strong>C\u1ed9t (7):<\/strong> L\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 mua t\u1ea1i n\u1ed9i \u0111\u1ecba, n\u01b0\u1edbc ngo\u00e0i, DNCX \u0111\u1ec3 l\u00e0m nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7t gia c\u00f4ng.<\/li>\n<li><strong>C\u1ed9t (8):<\/strong> L\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 xu\u1ea5t kho \u0111\u1ec3 xu\u1ea5t kh\u1ea9u d\u00f9ng cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m.<\/li>\n<li><strong>C\u1ed9t (9):<\/strong> L\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u nh\u01b0ng \u0111\u01b0\u1ee3c b\u00e1n, bi\u1ebfu, t\u1eb7ng, ti\u00eau h\u1ee7y, thi\u00ean tai, h\u1ecfa ho\u1ea1n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, DNCX, khu phi thu\u1ebf quan<\/li>\n<li><strong>C\u1ed9t (10):<\/strong> L\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u t\u1ed3n t\u1ea1i kho cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">4. Ch\u1ec9 ti\u00eau (12), (13): Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan g\u1eb7p s\u1ef1 c\u1ed1, kh\u00f4ng ti\u1ebfp nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u00ec ph\u1ea3i \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u1ea1i \u00f4 n\u00e0y.<\/span><\/p>\n<h2><span style=\"font-size: 12pt;\"><strong><span style=\"font-size: 18pt;\">IV.<\/span> M\u1eabu 15c\/BCQT-SPNN\/GSQL &#8211; M\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan<\/strong><\/span><\/h2>\n<p>M\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan &#8211; M\u1eabu s\u1ed1 15c\/BCQT-SPNN\/GSQL \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 39\/2018\/TT-BTC nh\u01b0 sau:<\/p>\n<figure id=\"attachment_1102\" aria-describedby=\"caption-attachment-1102\" style=\"width: 1016px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1102 size-full\" src=\"https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15c.png\" alt=\"T\u1ed5ng h\u1ee3p m\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan theo th\u00f4ng t\u01b0 s\u1ed1 38\" width=\"1016\" height=\"595\" srcset=\"https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15c.png 1016w, https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15c-300x176.png 300w, https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-15c-768x450.png 768w\" sizes=\"(max-width: 1016px) 100vw, 1016px\" \/><figcaption id=\"caption-attachment-1102\" class=\"wp-caption-text\">M\u1eabu 15c\/BCQT-SPNN\/GSQL &#8211; M\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan<\/figcaption><\/figure>\n<ul style=\"list-style-type: square;\">\n<li><strong>H\u01b0\u1edbng d\u1eabn l\u1eadp m\u1eabu s\u1ed1 15c\/BCQT-SPNN\/GSQL:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">1. Th\u00f4ng tin nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u00f4n kho s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd theo d\u00f5i s\u1ea3n ph\u1ea9m nh\u1eadp kh\u1ea9u c\u1ee7a h\u00e0ng h\u00f3a \u0111\u1eb7t gia c\u00f4ng n\u01b0\u1edbc ngo\u00e0i tr\u00ean h\u1ec7 th\u00f4ng s\u00f4 s\u00e1ch k\u00ea to\u00e1n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u00ea to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 theo ngu\u1ed3n nh\u1eadp kho.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">2. S\u1ed1 li\u1ec7u th\u1ec3 hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o quy\u1ebft to\u00e1n l\u00e0 s\u1ed1 li\u1ec7u theo d\u00f5i, qu\u1ea3n l\u00fd t\u1ea1i kho c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1eb7t gia c\u00f4ng.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">3. H\u01b0\u1edbng d\u1eabn ch\u1ec9 ti\u00eau l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n:<\/span><\/p>\n<ul>\n<li><strong>C\u1ed9t (2):<\/strong> L\u00e0 m\u00e3 c\u1ee7a s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng \u0111\u1ec3 qu\u1ea3n l\u00fd nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u1ed3n kho. L\u01b0u \u00fd, s\u1eed d\u1ee5ng m\u00e3 theo qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p khi khai b\u00e1o tr\u00ean t\u1edd khai h\u1ea3i quan;<\/li>\n<li><strong>C\u1ed9t (4):<\/strong> L\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t, giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u01b0\u1ee3c khai tr\u00ean t\u1edd khai h\u1ea3i quan;<\/li>\n<li><strong>C\u1ed9t (5):<\/strong> L\u00e0 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 b\u00e1o c\u00e1o hi\u1ec7n t\u1ea1i;<\/li>\n<li><strong>C\u1ed9t (6):<\/strong> l\u00e0 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m gia c\u00f4ng nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i, DNCX, khu phi thu\u00ea quan<\/li>\n<li><strong>C\u1ed9t (7):<\/strong> L\u00e0 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kho trong k\u1ef3.<\/li>\n<li><strong>C\u1ed9t (8):<\/strong> L\u00e0 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u1ed3n t\u1ea1i kho cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<li><strong>C\u1ed9t (9):<\/strong> Khai l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, b\u00e1n, bi\u1ebfu, t\u1eb7ng, ti\u00eau h\u1ee7y t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, DNCX, khu phi thu\u1ebf quan v\u00e0 c\u00e1c ghi ch\u00fa c\u00f3 li\u00ean quan kh\u00e1c (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">4. Ch\u1ec9 ti\u00eau (10), (11): Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan g\u1eb7p s\u1ef1 c\u1ed1, kh\u00f4ng ti\u1ebfp nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u00ec ph\u1ea3i \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u1ea1i \u00f4 n\u00e0y.<\/span><\/p>\n<h2 id=\"mcetoc_1gik03voja\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-size: 18pt;\">V.<\/span> M\u1eabu 16\/\u0110MTT\/GSQL <\/strong><\/span><\/h2>\n<p>M\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan &#8211; M\u1eabu s\u1ed1 16\/\u0110MTT\/GSQL \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 39\/2018\/TT-BTC nh\u01b0 sau:<\/p>\n<figure id=\"attachment_1103\" aria-describedby=\"caption-attachment-1103\" style=\"width: 912px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1103 size-full\" src=\"https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-16.png\" alt=\"T\u1ed5ng h\u1ee3p m\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan theo th\u00f4ng t\u01b0 s\u1ed1 38\" width=\"912\" height=\"455\" srcset=\"https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-16.png 912w, https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-16-300x150.png 300w, https:\/\/singhanglogistics.com.vn\/wp-content\/uploads\/2023\/12\/mau-16-768x383.png 768w\" sizes=\"(max-width: 912px) 100vw, 912px\" \/><figcaption id=\"caption-attachment-1103\" class=\"wp-caption-text\">M\u1eabu 16\/\u0110MTT\/GSQL<\/figcaption><\/figure>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">1. H\u01b0\u1edbng d\u1eabn l\u1eadp M\u1eabu s\u1ed1 16\/\u0110MTT-GSQL:<\/span><\/p>\n<ul>\n<li><strong>C\u1ed9t (2)<\/strong>: M\u00e3 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u t\u1ea1i c\u1ed9t n\u00e0y ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi m\u00e3 s\u1ea3n ph\u1ea9m \u0111\u00e3 khai tr\u00ean t\u1edd khai h\u1ea3i quan<\/li>\n<li><strong>C\u1ed9t (3):<\/strong> T\u00ean s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u t\u1ea1i c\u1ed9t n\u00e0y ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi t\u00ean s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u00e3 khai tr\u00ean t\u1edd khai h\u1ea3i quan<\/li>\n<li><strong>C\u1ed9t (4):<\/strong> \u0110\u01a1n v\u1ecb t\u00ednh c\u1ee7a s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u: s\u1eed d\u1ee5ng th\u1ed1ng nh\u1ea5t v\u1edbi m\u00e3 \u0111\u01a1n v\u1ecb t\u00ednh doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u1ea1i nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t, v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u00e3 khai b\u00e1o tr\u00ean t\u1edd khai h\u1ea3i quan.<\/li>\n<li><strong>C\u1ed9t (5):<\/strong> M\u00e3 c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 (bao g\u1ed3m c\u1ea3 nh\u1eadp kh\u1ea9u, mua trong n\u01b0\u1edbc) \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra 01 \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m. Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u th\u00ec ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi m\u00e3 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u00e3 khai tr\u00ean t\u1edd khai h\u1ea3i quan<\/li>\n<li><strong>C\u1ed9t (6):<\/strong> T\u00ean c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 (bao g\u1ed3m c\u1ea3 nh\u1eadp kh\u1ea9u, mua trong n\u01b0\u1edbc) \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra 01 \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m.<\/li>\n<li><strong>C\u1ed9t (7):<\/strong> \u0110\u01a1n v\u1ecb t\u00ednh c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0: s\u1eed d\u1ee5ng th\u1ed1ng nh\u1ea5t v\u1edbi m\u00e3 \u0111\u01a1n v\u1ecb t\u00ednh doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u1ea1i nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t, v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u00e3 khai b\u00e1o tr\u00ean t\u1edd khai h\u1ea3i quan<\/li>\n<li><strong>C\u1ed9t (8):<\/strong> L\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u bao g\u1ed3m l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ti\u00eau hao, t\u1ea1o th\u00e0nh ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">\u0110\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m theo t\u1eebng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 = T\u1ed5ng l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u00e3 d\u00f9ng \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u chia cho t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m thu \u0111\u01b0\u1ee3c<\/p>\n<p style=\"padding-left: 80px;\"><strong>Trong \u0111\u00f3:<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>T\u1ed5ng l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u00e3 d\u00f9ng \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u b\u1eb1ng t\u1ed5ng l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u01b0a v\u00e0o \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1eeb l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u v\u1eadt t\u01b0 thu h\u1ed3i v\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111ang d\u1edf dang tr\u00ean d\u00e2y chuy\u1ec1n t\u00ednh t\u1edbi th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh \u0111\u1ecbnh m\u1ee9c \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/li>\n<li>T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m thu \u0111\u01b0\u1ee3c: l\u00e0 t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng thu \u0111\u01b0\u1ee3c cho t\u1edbi th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh \u0111\u1ecbnh m\u1ee9c.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>C\u1ed9t (9):<\/strong> Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u mua trong n\u01b0\u1edbc \u0111i\u1ec1n &#8220;X&#8221;; tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 tr\u1ed1ng; tr\u01b0\u1eddng h\u1ee3p v\u1eadt t\u01b0 kh\u00f4ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh m\u1ee9c \u0111i\u1ec1n &#8220;KXD\u0110M&#8221;<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">2. Ch\u1ec9 ti\u00eau (10), (11): Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan g\u1eb7p s\u1ef1 c\u1ed1, kh\u00f4ng ti\u1ebfp nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u00ec ph\u1ea3i \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u1ea1i \u00f4 n\u00e0y.<\/span><\/p>\n<p style=\"padding-left: 40px;\">Nh\u01b0 v\u1eady, khi b\u00e1o b\u00e1o \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf theo M\u1eabu s\u1ed1 16\/\u0110MTT-GSQL th\u00ec m\u00e3 s\u1ea3m ph\u1ea9m xu\u1ea5t kh\u1ea9u ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi m\u00e3 s\u1ea3n ph\u1ea9m \u0111\u00e3 khai tr\u00ean t\u1edd khai h\u1ea3i quan.<\/p>\n<p style=\"padding-left: 40px;\">Tr\u01b0\u1eddng h\u1ee3p qu\u1ea3n tr\u1ecb s\u1ea3n xu\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 s\u1eed d\u1ee5ng m\u00e3 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e3 s\u1ea3n ph\u1ea9m kh\u00e1c v\u1edbi m\u00e3 \u0111\u00e3 khai b\u00e1o tr\u00ean t\u1edd khai h\u1ea3i quan khi nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i x\u00e2y d\u1ef1ng, l\u01b0u gi\u1eef b\u1ea3ng quy \u0111\u1ed5i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng gi\u1eefa c\u00e1c m\u00e3 n\u00e0y v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra ho\u1eb7c c\u00f3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/p>\n<table style=\"border-collapse: collapse; width: 92.8625%; height: 255px;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><span style=\"color: #ff0000;\"><em><strong>Singhang cung c\u1ea5p 2 g\u00f3i d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng c\u00f3 nhu c\u1ea7u t\u01b0 v\u1ea5n ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n:<\/strong> <\/em><\/span><\/p>\n<ol>\n<li><strong><em>R\u00e0 so\u00e1t s\u1ed1 li\u1ec7u v\u00e0 t\u01b0 v\u1ea5n <\/em><\/strong><\/li>\n<li><strong><em>C\u1eadp nh\u1eadt ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u <\/em><\/strong><\/li>\n<\/ol>\n<p><em>G\u00f3i d\u1ecbch v\u1ee5 \u0111\u1ea7u ti\u00ean s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi Singhang, t\u1eeb vi\u1ec7c tr\u00edch xu\u1ea5t d\u1eef li\u1ec7u t\u1eeb ph\u1ea7n m\u1ec1m v\u00e0 so s\u00e1nh v\u1edbi s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. <\/em><\/p>\n<p><em>Sau \u0111\u00f3, Singhang s\u1ebd \u0111\u01b0a ra nh\u1eadn x\u00e9t v\u00e0 t\u01b0 v\u1ea5n gi\u1ea3i quy\u1ebft sai s\u00f3t, ch\u00eanh l\u1ec7ch trong qu\u00e1 tr\u00ecnh ch\u1ea1y s\u1ed1 li\u1ec7u. <\/em><\/p>\n<p><em>G\u00f3i d\u1ecbch v\u1ee5 th\u1ee9 hai s\u1ebd bao g\u1ed3m c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a g\u00f3i d\u1ecbch v\u1ee5 \u0111\u1ea7u ti\u00ean v\u00e0 tham gia v\u00e0o vi\u1ec7c c\u1eadp nh\u1eadt t\u00ecnh h\u00ecnh khai b\u00e1o t\u1edd khai c\u0169ng nh\u01b0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u1ec3 chu\u1ea9n b\u1ecb cho ki\u1ec3m tra c\u1ee7a c\u01a1 quan h\u1ea3i quan. <\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>* C\u1ea3 2 g\u00f3i d\u1ecbch v\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ed1 l\u01b0\u1ee3ng m\u00e3 nguy\u00ean v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m v\u00e0 s\u1ed1 l\u01b0\u1ee3ng t\u1edd khai ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u1ec3 c\u00f3 b\u00e1o gi\u00e1 chi ti\u1ebft.<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"padding-left: 40px;\"><strong>N\u1ebfu b\u00e0i vi\u1ebft n\u00e0y c\u1ee7a <a href=\"https:\/\/singhanglogistics.com.vn\/\">Singhang<\/a> mang l\u1ea1i th\u00f4ng tin h\u1eefu \u00edch cho b\u1ea1n, vui l\u00f2ng <a href=\"https:\/\/www.facebook.com\/singhanglogistics.88\/\" target=\"_blank\" rel=\"noopener\">Like v\u00e0 Share<\/a> \u0111\u1ec3 b\u1ea1n b\u00e8 c\u1ee7a b\u1ea1n c\u00f9ng \u0111\u1ecdc nh\u00e9!<\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan nh\u1eadp &#8211; xu\u1ea5t &#038;#821 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/singhanglogistics.com.vn\/zh-hans\/tai-lieu-tong-hop-mau-bao-cao-quyet-toan-hai-quan-theo-thong-tu-so-38\/\"> <span class=\"screen-reader-text\">[T\u00e0i li\u1ec7u] T\u1ed5ng h\u1ee3p m\u1eabu b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan theo th\u00f4ng t\u01b0 s\u1ed1 38<\/span> Read More \u00bb<\/a><\/p>\n","protected":false},"author":2,"featured_media":1532,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[150],"tags":[392,254,181,391,194,182],"class_list":["post-1927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-150","tag-bao-cao-quyet-toan-zh-hans","tag-logistics-viet-nam-zh-hans","tag-nhap-khau-zh-hans","tag-sau-thong-quan-zh-hans","tag-singhang-logistics-zh-hans","tag-xuat-nhap-khau-zh-hans"],"_links":{"self":[{"href":"https:\/\/singhanglogistics.com.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/1927","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/singhanglogistics.com.vn\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/singhanglogistics.com.vn\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/singhanglogistics.com.vn\/zh-hans\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/singhanglogistics.com.vn\/zh-hans\/wp-json\/wp\/v2\/comments?post=1927"}],"version-history":[{"count":1,"href":"https:\/\/singhanglogistics.com.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/1927\/revisions"}],"predecessor-version":[{"id":1928,"href":"https:\/\/singhanglogistics.com.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/1927\/revisions\/1928"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/singhanglogistics.com.vn\/zh-hans\/wp-json\/wp\/v2\/media\/1532"}],"wp:attachment":[{"href":"https:\/\/singhanglogistics.com.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=1927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/singhanglogistics.com.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=1927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/singhanglogistics.com.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=1927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}