{"id":1998,"date":"2026-06-12T15:55:50","date_gmt":"2026-06-12T15:55:50","guid":{"rendered":"https:\/\/dsealegal.com\/luat-thue-va-hai-quan\/"},"modified":"2026-07-21T10:03:46","modified_gmt":"2026-07-21T10:03:46","slug":"luat-thue-va-hai-quan","status":"publish","type":"page","link":"https:\/\/dsealegal.com\/vi\/luat-thue-va-hai-quan\/","title":{"rendered":"Lu\u1eadt Thu\u1ebf v\u00e0 H\u1ea3i quan"},"content":{"rendered":"\t\t
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L\u0128NH V\u1ef0C TH\u1ef0C H\u00c0NH<\/p>\n

Lu\u1eadt Thu\u1ebf v\u00e0 H\u1ea3i quan<\/h1>\n
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Ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng \u0111\u1ecbnh h\u01b0\u1edbng trong b\u1ed1i c\u1ea3nh thu\u1ebf v\u00e0 h\u1ea3i quan qu\u1ed1c t\u1ebf ng\u00e0y c\u00e0ng ph\u1ee9c t\u1ea1p, chi ph\u1ed1i c\u00e1c c\u1ea5u tr\u00fac doanh nghi\u1ec7p xuy\u00ean bi\u00ean gi\u1edbi, chu\u1ed7i cung \u1ee9ng v\u00e0 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i. Ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Singapore v\u00e0 Vi\u1ec7t Nam, ch\u00fang t\u00f4i t\u1eadp trung v\u00e0o thi\u1ebft k\u1ebf c\u00e1c m\u00f4 h\u00ecnh doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3 v\u1ec1 thu\u1ebf, t\u1ed1i \u01b0u h\u00f3a c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 li\u1ec1n m\u1ea1ch c\u00e1c quy \u0111\u1ecbnh h\u1ea3i quan v\u00e0 th\u01b0\u01a1ng m\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. <\/p>\n <\/div>\n<\/div>\n\n\n

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L\u0129nh v\u1ef1c chuy\u00ean m\u00f4n c\u1ed1t l\u00f5i c\u1ee7a ch\u00fang t\u00f4i<\/h2>\n
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C\u01a1 c\u1ea5u thu\u1ebf xuy\u00ean bi\u00ean gi\u1edbi<\/h3>\n

Thi\u1ebft k\u1ebf c\u00e1c c\u1ea5u tr\u00fac doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc hi\u1ec7u qu\u1ea3 v\u1ec1 thu\u1ebf, qu\u1ea3n l\u00fd r\u1ee7i ro c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa v\u00e0 t\u1eadn d\u1ee5ng m\u1ea1ng l\u01b0\u1edbi c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA) trong khu v\u1ef1c.<\/p>\n <\/div>\n <\/div>\n\n

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\u0110\u1ecbnh gi\u00e1 chuy\u1ec3n giao v\u00e0 th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c c\u00f4ng ty<\/h3>\n

T\u01b0 v\u1ea5n v\u1ec1 c\u00e1c nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp trong c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, c\u01a1 c\u1ea5u ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c c\u00f4ng ty, c\u1ea5p ph\u00e9p ph\u1ea7n m\u1ec1m v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn chia s\u1ebb chi ph\u00ed tu\u00e2n th\u1ee7 c\u00e1c h\u01b0\u1edbng d\u1eabn qu\u1ed1c t\u1ebf.<\/p>\n <\/div>\n <\/div>\n\n

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T\u01b0 v\u1ea5n thu\u1ebf trong M&A<\/h3>\n

Ti\u1ebfn h\u00e0nh th\u1ea9m \u0111\u1ecbnh thu\u1ebf k\u1ef9 l\u01b0\u1ee1ng trong c\u00e1c th\u01b0\u01a1ng v\u1ee5 s\u00e1p nh\u1eadp, mua l\u1ea1i v\u00e0 li\u00ean doanh, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u h\u00f3a h\u1ed3 s\u01a1 giao d\u1ecbch \u0111\u1ec3 \u0111\u1ea1t hi\u1ec7u qu\u1ea3 v\u1ec1 thu\u1ebf sau khi ho\u00e0n t\u1ea5t giao d\u1ecbch.<\/p>\n <\/div>\n <\/div>\n\n

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Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u1ea3i quan, thu\u1ebf v\u00e0 chu\u1ed7i cung \u1ee9ng.<\/h3>\n

T\u01b0 v\u1ea5n v\u1ec1 c\u00e1c quy \u0111\u1ecbnh xu\u1ea5t nh\u1eadp kh\u1ea9u, ph\u00e2n lo\u1ea1i thu\u1ebf quan, quy t\u1eafc \u0111\u1ecbnh gi\u00e1 v\u00e0 ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a theo hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed chu\u1ed7i cung \u1ee9ng khu v\u1ef1c.<\/p>\n <\/div>\n <\/div>\n\n <\/div>\n<\/div>\n\n\n

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H\u01b0\u1edbng d\u1eabn di chuy\u1ec3n t\u1ea1i Singapore<\/h2>\n
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R\u1ee7i ro ch\u00ednh<\/div>\n
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T\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/h4>\n

C\u01a1 quan Thu\u1ebf v\u1ee5 Singapore (IRAS) th\u1ef1c thi nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c v\u1ec1 ch\u1ee9ng t\u1eeb \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n giao. C\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c c\u00f4ng ty m\u1eb9 \u1edf Singapore v\u00e0 c\u00e1c c\u00f4ng ty con trong khu v\u1ef1c ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 b\u1ea3n ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00f3 s\u1ef1 so s\u00e1nh chu\u1ea9n m\u1ef1c kinh t\u1ebf v\u1eefng ch\u1eafc \u0111\u1ec3 tr\u00e1nh c\u00e1c h\u00ecnh ph\u1ea1t n\u1eb7ng n\u1ec1 do kh\u00f4ng tu\u00e2n th\u1ee7. <\/p>\n <\/div>\n <\/div>\n

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C\u00e1c m\u1ee9c thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u0111ang ph\u00e1t tri\u1ec3n (Tr\u1ee5 c\u1ed9t th\u1ee9 hai)<\/h4>\n

Trong b\u1ed1i c\u1ea3nh tri\u1ec3n khai to\u00e0n c\u1ea7u khung BEPS 2.0 c\u1ee7a OECD, c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia l\u1edbn s\u1eed d\u1ee5ng Singapore l\u00e0m trung t\u00e2m ph\u1ea3i qu\u1ea3n l\u00fd c\u1ea9n th\u1eadn s\u1ef1 t\u01b0\u01a1ng t\u00e1c gi\u1eefa m\u1ee9c thu\u1ebf su\u1ea5t t\u1ed1i thi\u1ec3u hi\u1ec7u qu\u1ea3 v\u1edbi c\u00e1c \u01b0u \u0111\u00e3i t\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n <\/div>\n <\/div>\n <\/div>\n\n

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Nh\u1eefng \u0111i\u1ec3m ch\u00ednh c\u1ea7n l\u01b0u \u00fd<\/div>\n
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Ti\u00eau chu\u1ea9n v\u00e0ng cho hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh<\/h4>\n

Singapore v\u1eabn l\u00e0 m\u1ed9t trong nh\u1eefng trung t\u00e2m t\u00e0i ch\u00ednh h\u1ea5p d\u1eabn nh\u1ea5t th\u1ebf gi\u1edbi, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t doanh nghi\u1ec7p th\u1ea5p (17%), m\u1ea1ng l\u01b0\u1edbi c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh thu\u1ebf song tr\u00f9ng r\u1ed9ng kh\u1eafp bao g\u1ed3m c\u00e1c th\u1ecfa thu\u1eadn \u0111ang ho\u1ea1t \u0111\u1ed9ng v\u1edbi T\u00e2y Ban Nha v\u00e0 Ph\u00e1p, v\u00e0 kh\u00f4ng c\u00f3 thu\u1ebf thu nh\u1eadp t\u1eeb v\u1ed1n ho\u1eb7c thu\u1ebf kh\u1ea5u tr\u1eeb c\u1ed5 t\u1ee9c.<\/p>\n <\/div>\n <\/div>\n

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C\u1eeda ng\u00f5 chi\u1ebfn l\u01b0\u1ee3c cho th\u01b0\u01a1ng m\u1ea1i khu v\u1ef1c<\/h4>\n

L\u00e0 m\u1ed9t c\u1ea3ng t\u1ef1 do v\u1edbi m\u1ea1ng l\u01b0\u1edbi Hi\u1ec7p \u0111\u1ecbnh Th\u01b0\u01a1ng m\u1ea1i T\u1ef1 do r\u1ed9ng l\u1edbn, Singapore cho ph\u00e9p c\u00e1c doanh nghi\u1ec7p thi\u1ebft l\u1eadp c\u00e1c trung t\u00e2m ph\u00e2n ph\u1ed1i khu v\u1ef1c nh\u1eb1m qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 thu\u1ebf h\u1ea3i quan, s\u1eed d\u1ee5ng c\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng quan k\u1ef9 thu\u1eadt s\u1ed1 ti\u00ean ti\u1ebfn \u0111\u1ec3 gi\u1ea3m thi\u1ec3u ma s\u00e1t trong chu\u1ed7i cung \u1ee9ng.<\/p>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n \n

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H\u01b0\u1edbng d\u1eabn du l\u1ecbch Vi\u1ec7t Nam<\/h2>\n
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R\u1ee7i ro ch\u00ednh<\/div>\n
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Ki\u1ec3m to\u00e1n thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng quy\u1ebft li\u1ec7t<\/h4>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ee5 Vi\u1ec7t Nam th\u01b0\u1eddng xuy\u00ean ti\u1ebfn h\u00e0nh c\u00e1c cu\u1ed9c ki\u1ec3m to\u00e1n thu\u1ebf nghi\u00eam ng\u1eb7t, truy thu, t\u1eadp trung m\u1ea1nh v\u00e0o gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, ph\u00ed qu\u1ea3n l\u00fd gi\u1eefa c\u00e1c c\u00f4ng ty v\u00e0 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf doanh nghi\u1ec7p. C\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i l\u01b0u gi\u1eef h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c t\u1ea1i Vi\u1ec7t Nam. <\/p>\n <\/div>\n <\/div>\n

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C\u00e1c quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t v\u1ec1 ngo\u1ea1i h\u1ed1i v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf<\/h4>\n

Vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u1ec1 n\u01b0\u1edbc ho\u1eb7c thanh to\u00e1n n\u1ee3 n\u1ed9i b\u1ed9 xuy\u00ean bi\u00ean gi\u1edbi ra kh\u1ecfi Vi\u1ec7t Nam s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i n\u1ed9p thu\u1ebf kh\u1ea5u tr\u1eeb b\u1eaft bu\u1ed9c v\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0m ch\u1eadm qu\u00e1 tr\u00ecnh chuy\u1ec3n ti\u1ec1n n\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7.<\/p>\n <\/div>\n <\/div>\n

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\u0110\u1ecbnh gi\u00e1 h\u1ea3i quan ph\u1ee9c t\u1ea1p<\/h4>\n

Vi\u1ec7c l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i T\u1ed5ng c\u1ee5c H\u1ea3i quan Vi\u1ec7t Nam \u0111\u00f2i h\u1ecfi s\u1ef1 qu\u1ea3n l\u00fd c\u1ea9n th\u1eadn v\u1ec1 ph\u00e2n lo\u1ea1i thu\u1ebf quan v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb h\u1ea3i quan, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c linh ki\u1ec7n c\u00f4ng ngh\u1ec7 cao, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u v\u00e0 nguy\u00ean v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t n\u1ed9i \u0111\u1ecba.<\/p>\n <\/div>\n <\/div>\n <\/div>\n\n

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Nh\u1eefng \u0111i\u1ec3m ch\u00ednh c\u1ea7n l\u01b0u \u00fd<\/div>\n
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C\u00e1c \u01b0u \u0111\u00e3i t\u00e0i ch\u00ednh c\u00f4ng ngh\u1ec7 cao ch\u01b0a t\u1eebng c\u00f3<\/h4>\n

Vi\u1ec7t Nam t\u00edch c\u1ef1c s\u1eed d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ec3 thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ch\u1ea5t l\u01b0\u1ee3ng cao. C\u00e1c d\u1ef1 \u00e1n trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao, n\u0103ng l\u01b0\u1ee3ng xanh, \u0111i\u1ec7n t\u1eed ti\u00ean ti\u1ebfn v\u00e0 c\u00e1c khu kinh t\u1ebf tr\u1ecdng \u0111i\u1ec3m c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i l\u1edbn nh\u01b0 mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% v\u00e0 mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u. <\/p>\n <\/div>\n <\/div>\n

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T\u1eadn d\u1ee5ng m\u1ea1ng l\u01b0\u1edbi FTA hi\u1ec7n \u0111\u1ea1i h\u00f3a<\/h4>\n

Th\u00f4ng qua vi\u1ec7c t\u00edch c\u1ef1c tham gia EVFTA v\u00e0 CPTPP, Vi\u1ec7t Nam cung c\u1ea5p cho c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t qu\u1ed1c t\u1ebf m\u1ed9t n\u1ec1n t\u1ea3ng t\u1ed1i \u01b0u \u0111\u1ec3 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ra to\u00e0n c\u1ea7u v\u1edbi r\u00e0o c\u1ea3n thu\u1ebf quan gi\u1ea3m \u0111\u00e1ng k\u1ec3 ho\u1eb7c b\u1eb1ng kh\u00f4ng.<\/p>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n<\/div>\n\n\n

\n \u2190 Tr\u1edf l\u1ea1i c\u00e1c khu v\u1ef1c th\u1ef1c h\u00e0nh<\/a>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

L\u0128NH V\u1ef0C TH\u1ef0C H\u00c0NH Lu\u1eadt Thu\u1ebf v\u00e0 H\u1ea3i quan Ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng \u0111\u1ecbnh h\u01b0\u1edbng trong b\u1ed1i c\u1ea3nh thu\u1ebf v\u00e0 h\u1ea3i quan qu\u1ed1c t\u1ebf ng\u00e0y c\u00e0ng ph\u1ee9c t\u1ea1p, chi ph\u1ed1i c\u00e1c c\u1ea5u tr\u00fac doanh nghi\u1ec7p xuy\u00ean bi\u00ean gi\u1edbi, chu\u1ed7i cung \u1ee9ng v\u00e0 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i. Ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Singapore v\u00e0 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1998","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/dsealegal.com\/vi\/wp-json\/wp\/v2\/pages\/1998","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dsealegal.com\/vi\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dsealegal.com\/vi\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dsealegal.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dsealegal.com\/vi\/wp-json\/wp\/v2\/comments?post=1998"}],"version-history":[{"count":2,"href":"https:\/\/dsealegal.com\/vi\/wp-json\/wp\/v2\/pages\/1998\/revisions"}],"predecessor-version":[{"id":2000,"href":"https:\/\/dsealegal.com\/vi\/wp-json\/wp\/v2\/pages\/1998\/revisions\/2000"}],"wp:attachment":[{"href":"https:\/\/dsealegal.com\/vi\/wp-json\/wp\/v2\/media?parent=1998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}