Biểu thuế xuất nhập khẩu 2022 mới nhất [Cập nhật điểm mới]

Made exchange of goods import export is the integration of the world economy extremely important. With the business enterprise in this field need to learn in detail about the types of tax, import and export are regulated today. AccNet will provide to you information import and export tariff 2022 latest today. Subscribe now to know more about the update information, the new point in the year 2022, okay.

1. Overview of import and export tariff

Import and export tariff, what is? What principles to enact the tariffs this and have the kind of tariff you? All will be answered right here.

1.1 import and export tariff, what is?

Import and export tariff is the statistics tables excel format synthesis of all types of tax, import and export are regulated today. This tariff is applicable for the goods, services, property, the type of income subjected to tax as prescribed. There are two forms tax rate is the tax rate and the tax rate is fixed.

1.2 The guidelines issued import and export tariff

Tariff rates are issued based on the following principles:

Encourage import and export goods and materials in domestic't meet enough. The priority area such as high technology, technology resources, protect the environment, green energy.
Principle committed tax rate as committed in the economic bloc Vietnam is a member
Fit and follow the trend of economic, social, state-oriented.
Help the market stabilize and generate revenues to the state budget
Transparency, creating the best conditions for enterprises of tax reform, the type of procedure on administrative tax.
The tax rate goods are correlated on the nature, structure, energy use is unity. With imported goods, the tax rate is gradually reduced from finished products to raw materials. The goods export, the tax rate vice versa.

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1.3 import and export tariff 2022, including what types are there?

Import and export tariff deals 2022 currently, there are 3 types of tax rate to be applied is import tax incentives, special tax and the usual taxes.

Biểu thuế xuất nhập khẩu bao gồm những loại nào

Import tax incentives

Type the tax rate is applied to the form of goods originating from these countries have established the relationship with Vietnam, according to the policies of most favoured nation - MFN. A tax rate is applied for approximately 180 countries around the world.

Import tax special deals

The tax rate applied to the countries located in the bilateral agreements, multilateral, with Vietnam has trade relations as ACFTA, ATIGA, AJCEP, VJEPA, AKFTA, AANZFTA, AIFTA, INVESTMENT ACTIVITIES, VCFT, VN-EAEU. Type this tax can be greater than tax incentives.

Import duties typically

Import duties typically is the tax rate applied for most goods originating from countries not belonging to the above two cases. The tax rate is applied by 150% preferential tax rate. With the goods that the preferential tax rate is 0%, then the tax will normally be applied at the rates specified in Article 10 of this law. >>> You probably want to know: Spreadsheet personal income tax

2. Import and export tariff 2022 there is the new point what?

Import and export tariff deals 2022 the new update with the following contents:

The list of goods updates according to circular 65/2017/TT-BTC.
There are 25 tariff rates, import and export goods: 16 tariff rates, special deals, 3 tariff rate reductions of Vietnam export tariff, the import tax usually the import tax preferences, tariffs, value added tax schedule SCT, tariff environmental protection.
There are 82 policy is applied to 8.289/10.813 HS code.
The rules of items are specified, accompanied by tariff rate import special deals.

3. Lookup import and export tariff like?

To quick test import and export tariff 2022accounting staff made the check in program analysis program, or check according to the function and quality. Understand a number of the notation following to the quick lookup and easier:

(*): Goods are not VAT taxable
(*,5): Non-taxable imported but sold are subject to VAT 5%
(*,10): Non-taxable imported goods sold assume 10%
(5): goods subject to VAT NK 5%
(10): goods subject to VAT NK 10%

Details how to calculate tax rates, import and export goods:

Import tax = tax price of imported goods * Tax rate NK
SCT = tax rate SCT * (tax Price NK + Tax NK)
Tax LEP = Tax rate, absolute environmental protection * cargo volume
VAT = (Price sales tax NK + tax NK + SCT + Tax LEP)* VAT

>>> Useful information: The duties of the chief accountant, what is? Skills required by accounting AccNet hope the information was last updated import and export tariff deals 2022 bring useful for your business. See also the related knowledge, in category news to update quickly the latest information from AccNet DOWNLOAD NOW TARIFF IMPORT 2022