A
OA !"O#
$%$%&'()&*+(&),-.,/&0)1,23()45&'()&*+(&),-.,/&0)1,23()45
0)1,&67(8()9(8&6:;(8)<5=a,0)1,&67(8()9(8&6:;(8)<5=a,
!"#$%&'"()*+,
-./0'*12'1$%&-3
!"#4'&2%5*+,./02%*
12'14'
6 !"-#$%&-2%7*+,8./02%*
12'1$%&3
8 !"#$%&6'"()*,97
8./0'*12'1$%&)!-3
- !"#4'&-2%*+,./02%*
12'14'&)!3
$?@&&A$?@&&A
*-&6B(8?
:;<$=<!>=?@AB1CA<D'
B=BB2=%&<!"(<$))!6
./02=%&EB'
FG 0<!./0H I!!
DB BJ>A)!KL#
C1#M*-KL#C1#M<!
KL#C16#M
6
CC
;N14'&<!1$%&!BJ"
57%=O%GP%BQ?2R
S'&TB1%2=%&52IU<DV
)J!e+,)!6./012'
14'&)!3
$X"B4'&2=%&7BBJ"SYZ*
,97*V)J!)!C[
12'14'&)!3
6 $%&TB1%-'"(<$)LOBJ
"\*,97)!- 0'"(
<$)12'1$%&)!-3 8
C@&&AC@&&A
8 $%&2=%&eX"BBXBJ"
]^ e+,)! 02%12'1
$%&)!63
- J"57>TB1%2%5BBJ"^C?4'
&<DV)J!)!-C[1
2'14'&)!371_R
%;<$=<!>=?@AB1'B=BB
P%()!./0)J!
FG 0<!./0eBJ>ABX `
4="BBHB(J"CV
K./0a 0M -
DD
;V2AN14'$%&!BJ"%=O%
4*>1_BJ"BbBB
\CO4'$%&2R
)4(EF&)GH.,/&0)1,?)7a)I(8JK&6L(8*GMO)4(EF&)GH.,/&0)1,?)7a)I(8JK&6L(8*GMO
2%5R+, 02=%&
-2%7R+,- 02=%&
62%R+,c- 02=%&
K+d,MBX!>O)J!)!-6-C[CPB
%I>VBL2=%&e2A)PTB14'
&
#
$NNNN=O(5)1PQ?$NNNN=O(5)1PQ? +,BX!>O)J
!)!#./0e>(>=C
BX)\Be&*-32=%&
Cf>g@h<$B"?K!
!H(M
CNNNN=O(5)1P?CNNNN=O(5)1P? +,BX!>O)J
!)!6c-./0%;<$=^>=
?@AB1BX)J!)!-./0i
?*=@4BC12=
%&2<D2A)P(
c
D?@&&AD?@&&A
*R?&),-=,/&&),-.,/&0)1,23&),-()45
0)1,ST*2U*HGHPV&)3(8HW&)X():=a,?
3CA<D2=%&5<!j
-3CA<D2=%&7j
3CA<D2=%&0j
-3CA<D2=%&j
FG 0^./0H ` BJ>AJ
"CV)!R./0a 0
873*6a%.GHSY()=T&*+()7a)I(8P3HZ(8&F
S:<H):[(80)*()4(EF&)GH.,/&0)1,)3(8)\a
]]%&'()=T&),-.,/&0)1,HZ(8&F(^5%&'()=T&),-.,/&0)1,HZ(8&F(^5
67(80_0L0)a*%Z(8&FH\HGH)7`&S^(8?
S'&-2=%&5*+,C[2%j
2=%&7*+,C[2%j8
2=%&*+,-C[2%
+d,BX!>O)J!)!#-./0CPB;B
L)\!e2A)P4'&
`!7OB2A62=%&$%&DBCb*
<D+,R8./02%*<!CfO%1$%&
12'4'&BX2=%&5*7*)k)P)!
-3*3<!312'$%&2%7)!3F
H ` BJ>AR./0a 0
aa
)G(8b%HZ(8&F.,/&()450)1,H\&c())c()=a,
!"*$%=%&+,6-
C[2=%&
!"-*$%&2%,97- 02%
!"*$X"B$%&-2=%&
,7@CVN )!6C[2%
!"-*BXBJ"i2=%&
-C[2=%&
!"#*$%"()C?2=4'!4'
&jV+,BX"()$%)!8./0
a@&&Aa@&&A
:;<$=<!>=?@AB1CA<D!
BJ"$%&)!C[2=%&
12'14'&3
12'1$%&63
FI!!DB BJ>A
lC?(R 0./0
'()=T&),-()450)1,HZ(8&F5)O*(^5
d%d%67(8&)G(8$NeCNN.%HZ(8&F.,/&67(8&)G(8$NeCNN.%HZ(8&F.,/&
()450)1,H\&c())c()=a,()450)1,H\&c())c()=a,
!"-*4'&-2%5+,--
C[2%:;<$=<!>=?@AB1-
C[2=%&
!"#*$%&6<$C?BJ!
4'&Cfm1eP%C[,7
C[K+d,M)!C[
!"c*$%&2=%&7,7@
CVN )!C[2=%&K+d,M
)!6C[2=%&iC*n2A2=
%&7>g!!H(
d@&&Ad@&&A
6
!"*4'&2=%&,97
#C[2=%&:;<$=<!>=?
@AB1#C[2=%&
!"*X"B4'&2=%&5
+,8C[2=%&:;<$=<!>=
?@AB1)!8C[2=%&
!"*4'&2=%&0+,
8C[2=%&K+d,M)!6C[
2=%&/A!!"BbBLCfO%1
$%&"(<$)1C[
d@&&Ad@&&A
8
!"-*$%&-2=%&o+,
-C[2=%&K+d,M)!C[2=
%&?)J!*=@4BC1
82=%&o2<DBL
7BBJ"0C?4'&2%o*>
-C[2=%&
12'$%&<$^2%7)!-3*2%o)!-3
12'4'&!5)!#3*)!63*0)!3
'()=T&),-.,/&()450)1,HZ(8&F5)O*(^5
f%f%)G(8beCNN.%HZ(8&F)G(8beCNN.%HZ(8&F
.,/&()450)1,gH\&c())c()=a,?.,/&()450)1,gH\&c())c()=a,?
-
!"*4'&TB1%2=%&,7
)!8-C[2=%&
!"*4'&TB1%2=%&
+,)!-C[2=%&
!"-*$X"B4'&2=%&
+,@CVN )!#C[2%
!"*$X"B4'&2=%&
,7@CVN )!c-C[2%
f@&&Af@&&A
#
!"-*>BBJ"4'$%&p
-2=%&*>86-C[2=
%&
:;<$=<!>=?@AB1CA<D!4'
&BXBJ")!6C[2=%&
12'14'&3
12'1$%&-3
hL,Hi,?'()=T&),-.,/&0)1,HZ(8&F.,/&
()450)1,g5)O*(^5
JJ
c
67(80_0L0)a*%HZ(8&F.,/&()450)1,AH\&c()
)c()=a,?
$%&2%5+,#./02%:;<$=
<!>=?@AB1*-./02%12'3
$%&2%7,7./02%:;<$=
<!>=?@AB1*./02%12'63
6 $X"B$%&-2%5,78./02%
:;<$=<!>=?@AB1*-./02%
8 q"B$%&BBJ"82%7,7-
./02%:;<$=<!>=?@AB1*8./02%
J@&&AJ@&&A
- ]BXJ"i2%0-
C[2=%&
# $%&"()C?2=4'!4'
&jV"()$%e+,)!
./012'3
c S'&TB1%-2%+,-./02%:;
<$=<!>=?@AB1./02%12'63
S'&62%0,7./02%:;<$=
<!>=?@AB1*-./02%12'3
q"BS'&2=%&+,6
./02%:;<$=<!>=?@AB1*./02%
J@&&AJ@&&A
$X"B4'&2=%&0+,
./02=%&:;<$=<!>=?@AB1
./02=%&
S'&TB1%-2=%&0+,
./02=%&K+d,M)!#./02=%&/A!
!"2eHQ<$$%&CfO%1$%
&-./0
FHI!!DBBJ>AlC?
( 0./0
'()=T&),-.,/&()450)1,HZ(8&FA5)O*(^5
bb
67(80_&'()&),-%Z(8&FH\&c())c()?
$%&'"()r*1$%&;
Bs"()r)!8C[
$%=%&7eP%C[
BJBDB!
tCf2eHQ12A"()rb(C?
2=4'c-!%&5
S'&62=%&7CfBJ*,97
C[2=%&
b@&&Ab@&&A
S'&-2=%&52A!%&
b(*,97C[2=%&*K+d,M
)!#C[2=%&
u)\-2=%&5>BBJ"4'
$%&]i*>C[2=%&
12'14'&BX!5)!83
`!7Bb12'14'&)!63*1
2'1$%&)!3
'()=T&),-.,/&()450)1,HZ(8&F5)O*(^5
$N$N
6
t(1*Bơ2l5BbhhRt(1*Bơ2l5BbhhR
$%&);PDB"()*2A
1w7CfO%$%&)!-C[
S');PDBC?2=4'
BP)\-
7BP-*CfBb1w7)!
8#C[B
7112'1w7BXP-)!#-3
'()=T&),-&*L,&)WSVHj*k&Hơ=[A5)O*(^5'()=T&),-&*L,&)WSVHj*k&Hơ=[A5)O*(^5
$$$$
8
67(80_0L0)a*&),-%Hơ=[H\&c())c()?67(80_0L0)a*&),-%Hơ=[H\&c())c()?
]<$C?2=4'>)!
-C[$JOBHB1
(QCEB>
t2=4'CPB#-);>ơ*Cf2eHQ
12A"()((QCPB8);>
ơ>CfBb1w7)!-#C[);
12'1(QCEB>BX>ơ)!83
'()=T&),-&*L,&)WSVHj*k&Hơ=[5)O*(^5'()=T&),-&*L,&)WSVHj*k&Hơ=[5)O*(^5
$C$C
J"x2=4'AB)*tBbBBJ"x2=4'AB)*tBbBB
%<Q1%2BQ?2R%<Q1%2BQ?2R
t*BJ"Cf"()OB
HB1w7C?2=4'BI"AB)
)\---*BBb1078C[7171
_BAtBuBB"(<$)[<!2=_BAtBuBB"(<$)[<!2=
%&HlH@h2=4'%&HlH@h2=4'
/=4'<!$%R-BI"---^#BI"/=4'<!$%R-BI"---^#BI"
<e<e12'1w7BX"(<$)*
AB))\---^AB))\<e)!#-3 -
S'R8-BI")\---^-BI")\<e
67(8S\?
7Bơ%RBI"---<D>B
Bb1w7)!-C[BI"^6BI"<e
<DC[BI"
meC\)m-BI")\---<!BI")\
<ew1BAt*C\)mD>CPB-BI")\
---<!BI"AB)\<e>BBb
1w7RC[BI"---<!C[BI"
<e
'()&),-P3HZ(8&F)m(87(85)O*(^5'()&),-P3HZ(8&F)m(87(85)O*(^5 #
$C@&&A$C@&&A
$D$D
Z(8&Fn&67(8&)G(8NbeCNN.H\HGH(8)*k52WZ(8&Fn&67(8&)G(8NbeCNN.H\HGH(8)*k52W
0*()&-=a,?@&'()&*+(&),-n()450)1,A0*()&-=a,?@&'()&*+(&),-n()450)1,A
$%&'"()<D-./0'*F
./0 0#12'1$%&)!63
12'1w7)!83
S'!>O' C?2=4'2=%&<!
2=4'CPB82%K=CJBb2=%&
HlHBAt<! HLM/A2=%&2=4'
OBHB1w7<D12')!-3
J"Cf>-2=%&<D>B1
w7)!-C[2=%& c
$]$]&'()&),-()450)1,n&'()&),-()450)1,n
67(80_0L0)a*&),-%Hơ=[H\&c())c()?67(80_0L0)a*&),-%Hơ=[H\&c())c()?
$%&AB)2P"()*V+,@CV
)!8C[12'$%&63
/eHQ2A"()(*2=4'CPBc#-O%
AB)C1*[c-O%BbCk)yB^-O%
JCk)yB(Q#O%KbO%MAB
)C1BbCk)yB^JCk)yB
>CfBb1w7BXABBbCk)yB)!
C[O%*JCk)yB)!##C[O%
12'w7BXAB)BbCk)yB^JCk)yB
^AB)2P)!#-3
$a$a&'()&),-.,/&0)1,n&'()&),-.,/&0)1,n
t(1*Bơ2lBbhhR
$%!%&2=%&5K>O>!M<!
-2=%&7K>O!<!fM
S'c-2=%&5<!82%7*CbR
(QDB-2=%&5*62%7
u)\4'&*,97./02%5*-./02%7
>CfBb1w7DBR8C[2=
%&5*-C[2=%&7
7!)Bb12'4'&)!3*w7)!83
`!fBb12'4'&-3*w7)!c3
F ` BJ>AlC?()!
$d$d
Z(8&FA&67(8&)G(8JeCNN.H\&c())c()Z(8&FA&67(8&)G(8JeCNN.H\&c())c()
0*()o7a()():=a,?0*()o7a()():=a,?
]OBHB1w7C?2=
4'2=%&5*B1w7
)!C[*12'1w7)!-3
BJ"2=4'BzCPB2=
%&5<D2A"(<$)CfKJBu
"(<$)BAtM<!2=%&7OB
HB1w7K2=)P2=4'TB1
'%ơ2<D1\BM
6
![Bài giảng Pháp luật về thuế xuất khẩu, thuế nhập khẩu [mới nhất]](https://cdn.tailieu.vn/images/document/thumbnail/2016/20160531/vietanha3bmt/135x160/5741464692849.jpg)
![Bài tập Thuế xuất nhập khẩu có lời giải và Bài giảng [CHUẨN SEO]](https://cdn.tailieu.vn/images/document/thumbnail/2016/20160404/anhlabeu/135x160/651459784705.jpg)
![Bài giảng Danh mục hàng hóa và biểu thuế xuất khẩu, nhập khẩu [chuẩn nhất]](https://cdn.tailieu.vn/images/document/thumbnail/2015/20151105/cocacola_06/135x160/5051446713350.jpg)
![Bài giảng Thuế xuất nhập khẩu [mới nhất]](https://cdn.tailieu.vn/images/document/thumbnail/2014/20140407/wave_12/135x160/1191396863227.jpg)
![Trắc nghiệm Luật Kinh Doanh về Hợp Đồng: [Kèm Đáp Án Chi Tiết]](https://cdn.tailieu.vn/images/document/thumbnail/2025/20251127/doduyphong911@gmail.com/135x160/14321764296608.jpg)
