( So 12 (125)-2013 )
NGHIEN ciru TRAO o6i
Thong nhat ve each hieu khi su dung hoa don thuong mai trong ap dung cac quy dinh v§
xuat xu hang hoa theo cac FTA cua Viet Nam
Trong nhung nam qua vdi viec hgi nhap sau hon vdo hogt dgng Ihuang mai qudc te, Viet Nam da tich cyc tham gia dam phan va ky ket nhieu hiep "linh khu vyc thuong mgi ty do FTA vdi rat nhieu ddi ldc thucmg mai.
Myc dich chii yeu md cdc FTA ndy hudng tdi dd la tgo ra mgt khu vyc ihuang mai ma d dd cdc hdng rao thue quan vd phi thue quan dugc rd bd de thiic ddy hogt dgng thuong mgi va phat trien kinh te ciia cdc nudc thdnh vien FTA. Tinh den nay Viel Nam da iham gia ciing vdi cac nudc ASEAN ky kit trien khai thyc hien cdc hiep djnh FTA ldn d6 Id: Hiep "linh khu vyc thuang mgi ly do ASEAN (AFTA), Hiep dinh Thucmg mai ly do ASEAN Trung Qudc (ACFTA), Hiep djnh Thuong mai ly do ASEAN - Han Qudc (AKFTA), Hiep djnh Thuong mai hang hod ASEAN-An B^
(AlFTA), Hiep djnh thuong mgi ty do ASEAN-UC-NIU-DI- LAN(AANZFTA), Hiep djnh doi tdc kinh l l loan dien ASEAN-Nhdt Ban (AJCEP) vd Hiep djnh ddi tac kinh t l Viet Nam-Nh|t Bdn (VJEPA), Hiep djnh Thuong mgi ty do Viet Nam-Chilg. Di kem vdi cac hiep djnh ndy ludn cd mgt bg quy tdc xuat xu hang hod tucmg iing nhdm giiip cho vigc xdc djnh
* Hgc vifn Tdi chinh
chinh xdc xudt xii hang hod tir cdc nudc thdnh vien FTA se dugc hudng nhimg uu dai theo quy djnh ciia hiep djnh so vdi hang hod tir nhiing nudc khdng phdi thdnh vien. Tuy nhien, vdi viec ap dung ciing luc nhieu quy tdc xudt xii hang hod khdc nhau nhu vgy d Viet Nam da dan tdi tao ra nhieu khd khan cho doanh nghiep khi tiep can vd hieu chinh xdc nhiing quy djnh trong cdc bg quy tac xudt xir hang hod de dp dyng. Mgt trong nhiing quy djnh gdy nhieu khd khan cho doanh nghiep do Id quy djnh ve sii dyng hod dan thuang mai phdt hdnh bdi nudc thii ba.
Trong khudn kho bdi viel nay tdc gid se di sdu vdo phdn lich nhiing diem co bdn vd nhiing khac biet cua quy dinh nay trong cac bg quy lac xual xir theo cdc FTA giiip cho viec dp dung Ihugn lgi hon.
Khi xem xet Quy djnh ve hod dan thuong mai phat hdnh bdi nudc thii ba trong bg quy tac xudt xii thi trudc lien ddi vai quy tac xudt xii ASEAN ban hdnh kem theo thdng tu 21/2010/TT-BCT ngdy 17/05/2010 dilu ndy da dugc chi ro tai dilu 23 phy lyc 7 .• " Dieu 23. Hod dan do nudc thic ba phdthdnh :
1. Ca quan hdi quan nudc thdnh vien nhgp khdu phdi chdp
Ths.Nguy§n Hoang Tuan*
nhgn C/0 trong trudng hgp hod dan bdn hdng dugc phdt hdnh bdi mpt cdng ty cd tru sd tgi mpt nudc thic ba khong phdi Id Nudc thdnh vien hoac bdi nhd xudt khdu ASEAN dgi diin cho cdng ty do mien Id hdng hod dap img cdc quy dinh vi xudt xic neu tgi phu luc 1.
2. Ngudi xudt khdu si ddnh ddu vdo d "Third country invoicing" vd ghi cdc thdng tin nhu tin vd nudc cua cdng ty phdt hdnh hod dan tren C/0. "
Nhu vay Iheo quy djnh ndy da chi rd hod don do nudc thir ba phdi hdnh d ddy la hod dan do cdng ty cd try sd tai nudc khdng phdi Id thdnh vien hiep djnh ATIGA (khdng ihugc 10 nudc thdnh vien ASEAN) hoac do mgt nha xudl khdu cd try sd dat tai cdc nudc thdnh vien ASEAN la dai dien cho cdng ty dd phdt hdnh ra. Trudng hgp hda don do mgt cdng ty cua ASEAN cdp (cdng ly ndy khdng phdi Id nhd xual khdu hoac nhd nhap khau) cd tru sd d ciing hoac khdc qudc gia vdi qudc gia ciia nhd xuat khdu hoac nhd nhgp khdu dat try sd ciing dugc hieu la irudng hgp hda don nudc thii ba.
Khi dd de ddm bdo C/0 mau D xudt trinh cho co quan hdi quan dugc coi Id hgp 1? vd dugc hudng thue sudt, nhgp khdu uu
Tap chi nghiSn ciifu Tai chinh k^ toan ^ 3 >
NGHIEN cufu TRAO DOI ( S^ 12 (125)-2013 ) dai dac biet theo quy dinh ciia
hiep djnh ATIGA thi Iheo quy dinh tai myc 10 mat sau C/0 quy dinh tren C/0 mdu D tai d sd 13 phdi ddnh ddu tich vao d
"Third country invoicing" va ghi cdc thdng tin nhu ten va nudc cua cdng ty phdt hdnh hod dan tren C/0 lai d sd 7. Tuy nhien d sd 7 la phdn ddnh cho khai bdo vd md Id ve hang hod nen viec ghi thdng tin ve ten nudc vd doanh nghiep phat hdnh hod don cd the thdy quy dinh nay chua that sy hgp ly.
Doi vdi quy ldc xual xii ASEAN - Trung Qudc ban hdnh kem theo Thdng tu 36/2010/TT- BCT ngdy 15/11/2010 eua Bg Cdng thucmg thi dugc chi ro tai Dilu 23 Phu luc 2: "Dieu 23. Ca quan Hdi quan bin nhgp khdu phdi chdp nhdn C/0 mdu E trong trudng hgp hda dan Ihuang mgi duac phdt hdnh bdi mpt ca quan cd tru sd tai mpt nudc thic ba hoac bdi nhd xudt khdu ACFTA dgi diin cho Cong ty do miin la hdng hda ddp img cdc quy dinh vi xudt xic trong phu luc I Quyet dinh sd 12/2007/QD-BTM. So hda dan ben thu ba phdi dugc ghi trin 0 sd 10 cua C/0 mdu E. Nhd xudt khdu vd ngudi nhdn hdng phdi cd tru sd ddt tgi cdc Bin tham gia Hiep dinh. bdn sao cua hda dan ben thic ba phdi npp cung vdi C/0 mdu E cho ca quan Hdi quan ben nhgp khdu "
Nhu vay, khdc vdi thuat ngii tren C/0 mau D Id "Third country invoicing" -"'Hod dan nudc thu ba " thi d C/0 mdu E sir dung thuat ngii "Third Party Invoicing "-"Hda dan Bin thic ba" .Theo dd cd the hieu "Hda
dan Ben thic ba " a day la hda don thucmg mgi dugc phdt hanh bdi mgt cdng ty cd try sd tai mgt Nudc thli ba (yong hogc ngodi ACFTA) hoac bdi mgt nha xudt khdu cd try sd ddt tai cdc Ben iham gia Hiep djnh ACFTA la dgi dien cho cdng ty do. Nudc thli ba la nudc hogc vung lanh thd phat hdnh hda dan ma khdng phdi la nudc hogc vung lanh thd xuat khau hay nhgp khau.Viec chi hieu ddy Id hda dan do ben thli ba ban hdnh la chua day du vd chinh xdc.
De ddm bao CIO mau E nop cho CO quan hdi quan nudc nhap khdu dugc chdp nhdn Id hgp le de hudng im dai thue quan ddc biet Iheo hiep dinh ACFTA thi theo quy dinh dugc chi ra tai myc 10 mat sau mau C/O E ban hanh theo Thdng hr 3 6/2010/TT- BCT ngdy 15/ll/2010quy dinh:
"Trudng hgp hoa dan phdt hdnh tgi Bin thic ba theo quy dinh tgi Dieu 23. Phu luc 2 thi ddnh ddu vdo 6 "Third Party Invoicing", sd hoa dan phdi dugc ghi ro tgi 0 sd 10, ten cong ty phdt hdnh hda dan vd tin Nudc md Cong ty ndy dat tru sd tgi Nudc do phdi dugc ghi ro tgi O sd 7".
Cach hieu ve nudc thii ba nhu tren cung phii hgp vdi each hieu quy dinh tai khodn 13 dieu 1 Phu luc 1 quy tdc xual xu AK ban hanh kem theo Quyet djnh 02/2007/QD-BTM V l viec ban hdnh Quy che cap Gidy chung nhan xudt xii hdng hda Mau AK ngdy 08 thang 01 nam 2007 theo do "Nudc thic ba" dugc dinh nghia la nudc khdng phdi Id thdnh vien hoac Id nudc thdnh vien, nhimg khdng phdi Id nudc nhap khau hay nudc xuat khdu
va cum tir "cdc nudc thii ba"
Cling dugc hilu vdi nghTa tuong ty. Dong thdi quy djnh v l sii dung hod don thuong mai dugc phdt hanh bdi nudc thii ba dugc chi rd tai dilu 21 Phu luc V Quy chl cdp C/O Mdu AK :"Ca quan Hdi quan nudc nhgp khau cd the chdp nhgn C/0 trong trudng hgp hda dan thuang mgi dugc phdt hdnh bdi mpt cdng ty ddt tat nudc thic ba hoac bdi nhd xudt khdu thay mat cho cdng ty do miin Id hdng hoa ddp dng tiiu chudn xudt xie quy dinh tgi Phu iuc L "
Tuy nhien khdc vdi cac quy tac xudt xii tren thi tai quy che xudt xii mdu AK quy djnh ro ddnh ddu (V) d tuong ling ddi vdi trudng hgp "Third-Country Invoicing" tai 6 sd 13. Ddng thdi Ngudi xuat khdu hdng hda phai ghi ro tir " hod dan phdt hanh bdi nudc thii ba" ("third country invoicing") vd cac thdng tin nhu: ten vd nudc ciia cdng ty phdt hdnh hda don, sd va ngdy cua hod don thuong mai tren td C/O tai d sd 10.
Ddi vdi quy che cap C/0 Mdu AJ ban hdnh theo Quyet djnh 44/2008/QD-BCT ngdy 08 thdng 12 nam 2008 thi quy djnh ndy lgi dugc ghi ro vd md rgng hon theo dd tai 6 sd 13: Danh ddu (V) bdng viet tay hogc bdng mdy tinh vdo d "Third Country Invoicing" (Hda don do nudc thli ba phat hanh) yong trudng hgp hda dan thuang mai dugc phdt hdnh bdi nudc thir ba. So ciia hda dan cdp cho hdng hoa nhap khau vdo nudc thdnh vien nhap khau dugc ghi tgi 6 sd 10.
Ten day du vd dia chi cua cdng ty hoac ngudi phdt hdnh hda dan
Tap chi nghi§n ciifu Tai chinh ke toan
( So 12(125).2013 )
NGHIEN curu TRAO D 6 | dugc ghi vdo d sd 7. Trong
trudng hgp ngoai lg hda dan thuong mgi dugc phdt hdnh bdi nudc thir ba khong sdn cd vdo thdi diem cdp C/0, sd vd ngdy ciia hda don do ngudi xudt khdu (dugc cap C/0) phat hdnh dugc ghi vao d sd 10. O "Third Country Invoicing" thugc d so 13 dugc ddnh dau (V), va 6 sd 7 dugc ghi ngi dung: hdng hda xudt khau se dugc cdp mgt hda dan khdc do nudc thur ba phat hdnh cho myc dich nhap khdu vao nudc thanh vien nhap khdu.
6 sd 7 ciing dugc ghi ten va dja chi ddy dii ciia cdng ty hoac ngudi se phdt hdnh hda dan nudc thli ba. Trong trudng hgp nay, ca quan Hdi quan cua nudc thdnh vien nhgp khdu cd the yeu cdu nha nhap khau cung cdp cdc hda dan va cdc chiing lir ed lien quan khdc cd ngi dung xdc nhdn giao djch giira nudc ihanh vien xudt khdu va nudc thdnh vien nhap khau, ddi vdi hdng hda dugc khai bdo nhgp khdu.
Cung md rdng quy djnh ghi nhu vay thi lai Quy tac xudl xti mau VJ trong Hiep dinh giua nudc Cgng hda Xd hgi Chii nghTa Viet Nam va Nhdt Bdn ve Ddi tdc Kinh le lai quy djnh 6 so 7: ghi sd vd ngdy ciia hod don thuang mai. Hod dan phai la boa don dugc cdp cho Id hang nhap khdu vao nudc Ihanh vien nhap khdu. Trong Irudng hgp boa don do mgt cdng ty khdng phai la nha xudt khau phat hdnh va cdng ty phdt hanh boa don khdng cd try sd tgi Viet Nam hoac Nhal Ban, ngudi khai cdn ghi vao d sd 8 ddng chu hod don dugc phat hdnh bdi mOt nudc thir ba, yong dd ghi ten giao djch phdp ly vd dja chi ciia cdng ly da phdt hanh
hod don do. Trong trudng hgp ngoai lg, so cua hda don thuang mgi dugc phdt hanh bdi nudc thli ba khdng dugc biet vao thdi diem cdp C/0, sd vd ngay cua hda dan do ngudi xuat khau (dugc cdp C/0) phdt hdnh dugc ghi vdo d sd 7, vd cdn ghi vdo d sd 8 vdi ndi dung hdng hoa se cd hod don khdc do nudc thir ba cdp cho Id hdng nhgp khdu vdo nudc ihanh vien nhap khdu, ddng thdi ghi cu the ten giao djch phap Iy vd dja chi cua cdng ty se phdt hanh hod dan do.
Trong trudng hgp ndy, co quan Hdi quan ciia nudc ihanh vien nhap khau cd the yeu cdu nhd nhap khdu cung cdp cdc hda dan va cac chiing tir cd lien quan khac c6 ngi dung xdc nhdn giao djch giua nudc thanh vien xudt khdu vd nudc thanh vien nhgp khdu, ddi vdi hdng hda dugc khai bao nhap khdu.
Dilu 22, Phy lyc 3, Thdng Ur so 33/2009/TT-BCT cua Bg Cdng thuang thuc hien Quy tac xudt xii trong Hiep djnh ASEAN-Uc, Niu Di ldn (ggi tdt Id Hiep djnh AANZ) quy djnh:"
Ca quan Hdi quan nudc nhgp khdu cd thi chdp nhdn C/O trong trudng hgp hda dan bdn hdng dugc phdt hdnh bdi mpt cdng ty cd tru sd tgi mpt nudc thu ba hogc bdi nhd xudt khdu dgi dien cho cdng ty do miin Id hdng hoa ddp img cdc quy dinh cda Phg luc 1".
Theo hudng dan ciia Bg Cdng thuang tgi van bdn sd 7600/BCT-XNK ngdy 20/8/
2012 thi: "Thirdparty invoice"
(hda dan bin thu ba) dugc hiiu Id hoa dan dugc phdt hdnh bai mpt cdng ty cd tru sd a mpt
nudc thic ba chic khdng phdi Id hda dan do bin thu ba ban hdnh. Truang hgp hda dem do ben thic ba phdt hdnh nhung cdng ty ndy cd tru sd tgi ciing mpt trong hai nudc xudt khdu vd nhgp khdu thi dieu khodn vi hda dan nuac thic ba khdng dp dung.
Ddnh dau V vdo d "Subject of third-party invoice" trong Irudng hgp hda dan thuang mai dugc phat hanh bdi mgt cdng ty cd try sd lgi mgt nudc thii ba hogc bdi nha xual khdu dai dien cho cdng ty dd theo quy djnh tai Dieu 22 ciia Phu luc 3. So ciia hda don do nha san xudl hogc nha xuat khau phdt hdnh vd sd cua hda dan (neu biet dugc) do thucmg nhan phat hdnh cho viec nhap khdu vao nudc nhap khau cdn dugc ghi trong O sd 10.
Ddi vdi Quy tdc xudl xii:
trong Hipp djnh thuang mgi hdng hda ASEAN-An Dp (Ban hdnh kem theo Thdng tu sd 15 /2010/TT-BCT ngdy 15 thdng 4 ndm 2010 cua Bo Cdng thuang tgi Phu Iuc 6 quy dinh tren mlu AI tai d 13 danh dau V vao d 'Third-party invoicing" Irong Irudng hgp hda don Ihuang mgi dugc phdt hdnh bdi mgt cdng ty cd try sd lai mgi nudc thir ba hoac bdi nhd xudl khdu dai dien cho cdng ly dd theo quy dinh.
Ten vd nudc nai cdng ly phat hdnh hda dan ddt try sd cdn dugc ghi trong O sd 7. Tuy nhien, su khdc biet ve each ggi vd vi tri d ddnh ddu vdi cac quy tdc khdc lgi thi hien irong Quy tdc xudt xii trong Hiep djnh khu vyc thuang mai ty do Viet Nam - Chi Le ban hanh kem theo Thdng tu so 31/2013/TT-BCT ngdy 15 thang 11 nam 2013 ciia
Tap chi nghien cufu Tai chinh k^ toan <^
NGHIEN CUU TRAO DOI ( S^ 12(125).2013 ) Bd Cdng thuong tgi phu lyc 5
quy dinh O so 11 mdu AC: ghi sd vd ngdy cua hda dan thuong mgi. Hda dan ndy la hda dan dp dung cho viec nhgp khdu vdo nudc nhap khdu. Trudng hgp hda dan dugc cdp bdi nudc thir ba, thuong nhdn phdi ddnh ddu
"V vdo d "Non-Party Invoicing"
tgi d sd 5. Sd cua hda don cap cho viec nhap khdu vdo nude nhap khdu phai dugc ghi tren d sd 11. Ten vd dja chi ciia cdng ty hogc cua cd nhdn da phat hanh hda dem ndy phdi dugc ghi tgi d sd 8. Trudng hgp khdng biet sd hda dan do nudc ihii ba cdp tgi ihdi diem cdp C/0, d sd 11 cd the duge de trdng.
Nhu vay, mac dii cd nhiing dicm khac biet trong quy dinh ve sii dung hod don thuang mgi trong dp dung quy lac xudt xii ddi vdi hang bod tai cac bd quy lac xuat xir tuy nhien diem chung la cac quy tde deu nhan manh ca quan hai quan nudc nhap khdu phai chdp nhdn Irudng hgp ndy vi nd la mdt boat dgng mua bdn phd bien Iheo thdng le qudc te va chi yeu cdu kiem tra cdc dieu kien tudn thii vc xudl xii yen bdn C/0 cdn phdi chi rd Irudng hgp hod dan thuang mai phat hdnh bdi nudc ihir ba edn ddnh ddu V vdo d
"Third-party invoicing" vdi mdu C/O E, AI, bode "Third country invoicing" vdi mau C/O D,AK,AJ,VJ hogc "Subject of third-party invoice" vdi mdu C/O AANZ hogc "Non-Party Invoicing" vdi mdu AC. Ddng thai vdi do Id sd va ngdy ciia hda dan Ihuang mai phdi dugc lgi d sd 10 tren C/O, cdn ten ddy du
vd dja chi ciia cong ty hoac ciia cd nhdn da phat hanh hda dan gan vdi ten nudc noi ddt try sd phdi dugc the hien yen C/O phu hgp tning vdi thdng tin yen hod don thuang mai dugc nop kem vdi bd hd so hdi quan tai d sd 7 vdi mau AJ,AI, AANZ,D,E. Cac mau cdn lgi cd sy khdc biet dd la ddi vdi mau VJ thi sd va ngdy cua hod don thuong mgi dugc ghi vdo d sd 7. Trong trudng hgp hod dan do mgt edng ty khdng phdi Id nhd xudt khdu phdt hanh va cdng ty phdt hanh hoa don khdng cd try sd tai Viet Nam hoac Nhat Ban, ngudi khai cdn ghi vdo d sd 8 ddng chii hod don dugc phat hdnh bdi mdt nudc thli ba, trong do ghi ten giao djch phap Iy vd dia chi ciia cdng ty da phdt hanh hod don dd. Ddi vdi mau AK thi hod dan phai hdnh bdi nudc ihti ba" ("third country invoicing") vd cdc Ihdng tin nhu : ten vd nudc ciia cdng ty phat hanh hda don, sd va ngdy ciia hod dan thuong mai tren Id C/O tai d sd 10. Ddi vdi mdu AC thi sd ciia hda don cdp cho viec nhap khau vdo nudc nhgp khdu phdi dugc ghi tren d sd 11. Ten va dja ehi cua cdng ty hoac cua ca nhdn da phdt hdnh hda don nay phai duge ghi tai d s d 8 .
Vdi viec nam bat rd cdc quy dinh lien quan din boa don thuong mai sir dung trong cdc bd quy tac xudt xii hdng boa va tudn thu mdt each ddy du nhu Iren se trdnh cho cac doanh nghiep xual nhgp khdu hang hod khdi nhiing riii ro khi C/O bj tir choi khdng hgp le gdy thiet hai./.
Tai lieu tham khSo:
Quy tdc xudt xic trong Hipp dinh thuang mgi hdng hda ASEAN-An Dp (Ban hdnh kem theo Thdng tu so 15 /2010/TT- BCT ngdy 15 thdng 4 ndm 2010 cua Bg Cdng thuang
Thdng tu sd 31/2013/TT- BCT ngdy 15 thdng II ndm 2013 cda Bp Cong thuang quy dfnh thifc hipn quy tdc xudt xir trong Hiep dinh khu vuc thuang mgi tu do Viet Nam - Chi Li
Vdn bdn sd 7600/BCT-XNK ngdy 20/8/2012 cda Bg Cong thuang V/v di nghi thdng nhdt cdch hieu ve vdn de hoa dan nudc thu ba trong Hiep dfnh thdnh lap khu vuc thucmg mgi tu do ASEAN - Vc - Niu Dilan.
Quy tdc xudt xic ASEAN - Trung Qudc ban hdnh kem theo Thong tu 3 6/2010/TT-BCT ngdy 15/11/2010 cua Bg Cong thuang.
Thong tu I0/2009/TT-BCT cua Bp cdng thuang ngdy 18 thdng 05 nam 2009 thuc hien quy tdc xudt xu: trong Hipp dinh giira nudc Cpng hda xa hpi chu nghia Vipt Nam vd Nhdt Bdn ve Ddi tdc kinh te.
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