{"id":15219,"date":"2026-05-10T14:11:30","date_gmt":"2026-05-10T07:11:30","guid":{"rendered":"https:\/\/hlshipping.com\/?p=15219"},"modified":"2026-06-01T14:16:11","modified_gmt":"2026-06-01T07:16:11","slug":"thue-gtgt-0-cho-xnk-tai-cho-theo-nghi-dinh-167-ranh-gioi-mong-manh-giua-hoan-thue","status":"publish","type":"post","link":"https:\/\/hlshipping.com\/en\/thue-gtgt-0-cho-xnk-tai-cho-theo-nghi-dinh-167-ranh-gioi-mong-manh-giua-hoan-thue\/","title":{"rendered":"Thu\u1ebf GTGT 0% cho XNK t\u1ea1i ch\u1ed7 theo Ngh\u1ecb \u0111\u1ecbnh 167: Ranh gi\u1edbi mong manh gi\u1eefa &#8221; ho\u00e0n thu\u1ebf\\"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/hlshipping.com\/wp-content\/uploads\/2026\/05\/hero-port-safe-169.webp\" alt=\"Quy tr\u00ecnh th\u00f4ng quan h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% theo Ngh\u1ecb \u0111\u1ecbnh 167\"\/><\/figure><\/div>\n\n\n<p><\/p>\n\n\n\n<div id=\"hlshi-134982737\" class=\"hlshi-noi-dung_2 hlshi-highlight-wrapper\" data-title=\"T\u00ean thay th\u1ebf: N\u1ed9i dung 2; Ads: Qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c t\u1ea1o v\u00e0o Th\u00e1ng M\u01b0\u1eddi M\u1ed9t 11, 2023 7:13 s\u00e1ng\">\n<div class=\"advads-edit-bar advads-edit-appear\">&nbsp;<\/div>\n<p><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3704539290800521\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display: block; text-align: center;\" data-ad-client=\"ca-pub-3704539290800521\" data-ad-slot=\"5961295770\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\"><\/ins><br><script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<\/div>\n\n\n\n<p class=\"has-text-align-center\">Ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong chu\u1ed7i cung \u1ee9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam. Ngu\u1ed3n: HL Shipping<\/p>\n\n\n\n<p>Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP v\u00e0 Lu\u1eadt s\u1ed1 90\/2025\/QH15 ch\u00ednh th\u1ee9c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 khung ph\u00e1p l\u00fd \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u (XNK) t\u1ea1i ch\u1ed7. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111i th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh tr\u1ecb gi\u00e1 h\u00e0ng tri\u1ec7u USD cho c\u00e1c doanh nghi\u1ec7p gia c\u00f4ng v\u00e0 FDI t\u1ea1i Vi\u1ec7t Nam, tuy nhi\u00ean \u0111i\u1ec1u n\u00e0y c\u0169ng \u0111\u00f2i h\u1ecfi s\u1ef1 chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb h\u1ea3i quan c\u1ef1c k\u1ef3 nghi\u00eam ng\u1eb7t.<\/p>\n\n\n\n<div id=\"hlshi-2170240723\" class=\"hlshi-noi-dung_2 hlshi-highlight-wrapper\" data-title=\"T\u00ean thay th\u1ebf: N\u1ed9i dung 2; Ads: Qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c t\u1ea1o v\u00e0o Th\u00e1ng M\u01b0\u1eddi M\u1ed9t 11, 2023 7:13 s\u00e1ng\">\n<div class=\"advads-edit-bar advads-edit-appear\">&nbsp;<\/div>\n<p><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3704539290800521\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display: block; text-align: center;\" data-ad-client=\"ca-pub-3704539290800521\" data-ad-slot=\"5961295770\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\"><\/ins><br><script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<\/div>\n\n\n\n<div id=\"hlshi-2212109940\" class=\"hlshi-noi-dung_2 hlshi-highlight-wrapper\" data-title=\"T\u00ean thay th\u1ebf: N\u1ed9i dung 2; Ads: Qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c t\u1ea1o v\u00e0o Th\u00e1ng M\u01b0\u1eddi M\u1ed9t 11, 2023 7:13 s\u00e1ng\">\n<div class=\"advads-edit-bar advads-edit-appear\">&nbsp;<\/div>\n<p><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3704539290800521\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display: block; text-align: center;\" data-ad-client=\"ca-pub-3704539290800521\" data-ad-slot=\"5961295770\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\"><\/ins><br><script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<\/div>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor: inherit;\">M\u1ee5c l\u1ee5c<\/p>\n<p><label class=\"ez-toc-cssicon-toggle-label\" for=\"ez-toc-cssicon-toggle-item-6a14109d13d9f\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display: none;\">Toggle<\/span><\/span><\/label><input id=\"ez-toc-cssicon-toggle-item-6a14109d13d9f\" type=\"checkbox\" aria-label=\"Toggle\" data-sharkid=\"__0\"><\/p>\n<nav>\n<ul class=\"ez-toc-list ez-toc-list-level-1 \">\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/hlshipping.com\/?p=15219\/#Boi_canh_phap_ly_va_nut_that_thue_quan_doi_voi_hoat_dong_XNK_tai_cho\">B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd v\u00e0 n\u00fat th\u1eaft thu\u1ebf quan \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng XNK t\u1ea1i ch\u1ed7<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/hlshipping.com\/?p=15219\/#4_chung_tu_cot_loi_quyet_dinh_dieu_kien_hoan_thue_GTGT_0\">4 ch\u1ee9ng t\u1eeb c\u1ed1t l\u00f5i quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT 0%<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/hlshipping.com\/?p=15219\/#Tac_dong_thuc_te_doi_voi_hoat_dong_thong_quan_va_rui_ro_truy_thu_thue\">T\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u00f4ng quan v\u00e0 r\u1ee7i ro truy thu thu\u1ebf<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/hlshipping.com\/?p=15219\/#Khuyen_nghi_toi_uu_quy_trinh_tu_chuyen_gia_HL_Shipping\">Khuy\u1ebfn ngh\u1ecb t\u1ed1i \u01b0u quy tr\u00ecnh t\u1eeb chuy\u00ean gia HL Shipping<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/hlshipping.com\/?p=15219\/#Giai_phap_dong_hanh_toan_dien_cung_HL_Shipping\">Gi\u1ea3i ph\u00e1p \u0111\u1ed3ng h\u00e0nh to\u00e0n di\u1ec7n c\u00f9ng HL Shipping<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/hlshipping.com\/?p=15219\/#Nguon_tham_khao_Sources\">Ngu\u1ed3n tham kh\u1ea3o (Sources)<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/hlshipping.com\/?p=15219\/#Boi_canh_phap_ly_va_nut_that_thue_quan_doi_voi_hoat_dong_XNK_tai_cho-2\">B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd v\u00e0 n\u00fat th\u1eaft thu\u1ebf quan \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng XNK t\u1ea1i ch\u1ed7<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/hlshipping.com\/?p=15219\/#4_chung_tu_cot_loi_quyet_dinh_dieu_kien_hoan_thue_GTGT_0-2\">4 ch\u1ee9ng t\u1eeb c\u1ed1t l\u00f5i quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT 0%<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/hlshipping.com\/?p=15219\/#Tac_dong_thuc_te_doi_voi_hoat_dong_thong_quan_va_rui_ro_truy_thu_thue-2\">T\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u00f4ng quan v\u00e0 r\u1ee7i ro truy thu thu\u1ebf<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/hlshipping.com\/?p=15219\/#Khuyen_nghi_toi_uu_quy_trinh_tu_chuyen_gia_HL_Shipping-2\">Khuy\u1ebfn ngh\u1ecb t\u1ed1i \u01b0u quy tr\u00ecnh t\u1eeb chuy\u00ean gia HL Shipping<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/hlshipping.com\/?p=15219\/#Giai_phap_dong_hanh_toan_dien_cung_HL_Shipping-2\">Gi\u1ea3i ph\u00e1p \u0111\u1ed3ng h\u00e0nh to\u00e0n di\u1ec7n c\u00f9ng HL Shipping<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/hlshipping.com\/?p=15219\/#Nguon_tham_khao_Sources-2\">Ngu\u1ed3n tham kh\u1ea3o (Sources)<\/a><\/li>\n<\/ul>\n<\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"h-b\u1ed1i-c\u1ea3nh-phap-ly-va-nut-th\u1eaft-thu\u1ebf-quan-d\u1ed1i-v\u1edbi-ho\u1ea1t-d\u1ed9ng-xnk-t\u1ea1i-ch\u1ed7\" style=\"text-transform:capitalize\"><span class=\"ez-toc-section\" id=\"Boi_canh_phap_ly_va_nut_that_thue_quan_doi_voi_hoat_dong_XNK_tai_cho\"><\/span><span id=\"Boi_canh_phap_ly_va_nut_that_thue_quan_doi_voi_hoat_dong_XNK_tai_cho\" class=\"ez-toc-section\"><\/span><span id=\"Boi_canh_phap_ly_va_nut_that_thue_quan_doi_voi_hoat_dong_XNK_tai_cho\" class=\"ez-toc-section\"><\/span><span id=\"Boi_canh_phap_ly_va_nut_that_thue_quan_doi_voi_hoat_dong_XNK_tai_cho\" class=\"ez-toc-section\"><\/span>B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd v\u00e0 n\u00fat th\u1eaft thu\u1ebf quan \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng XNK t\u1ea1i ch\u1ed7<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 t\u1eeb l\u00e2u \u0111\u00e3 l\u00e0 h\u00ecnh th\u1ee9c giao th\u01b0\u01a1ng \u0111\u1eb7c th\u00f9 v\u00e0 ph\u1ed5 bi\u1ebfn trong chu\u1ed7i s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. H\u00ecnh th\u1ee9c n\u00e0y ch\u1ee7 y\u1ebfu di\u1ec5n ra gi\u1eefa m\u1ed9t doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba v\u1edbi m\u1ed9t doanh nghi\u1ec7p FDI ho\u1eb7c m\u1ed9t doanh nghi\u1ec7p n\u1eb1m trong khu phi thu\u1ebf quan. Trong s\u1ed1 \u0111\u00f3, c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t lu\u00f4n chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn v\u1ec1 c\u1ea3 s\u1ea3n l\u01b0\u1ee3ng l\u1eabn gi\u00e1 tr\u1ecb giao d\u1ecbch.<\/p>\n\n\n\n<p>Tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u00e1p thu\u1ebf GTGT 0% cho lo\u1ea1i h\u00ecnh n\u00e0y g\u1eb7p nhi\u1ec1u v\u01b0\u1edbng m\u1eafc ph\u00e1p l\u00fd do s\u1ef1 thi\u1ebfu \u0111\u1ed3ng nh\u1ea5t gi\u1eefa c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn. Nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a giao d\u1ecbch, d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb \u00e1p thu\u1ebf ti\u00eau chu\u1ea9n 10%. Do \u0111\u00f3, vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c <a href=\"https:\/\/hlshipping.com\/doanh-nghiep-che-xuat-la-gi-cac-quy-dinh-va-dac-diem\/\">quy \u0111\u1ecbnh v\u1ec1 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/a> c\u0169ng nh\u01b0 c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111i k\u00e8m l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u chi ph\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"h-4-ch\u1ee9ng-t\u1eeb-c\u1ed1t-loi-quy\u1ebft-d\u1ecbnh-di\u1ec1u-ki\u1ec7n-hoan-thu\u1ebf-gtgt-0\" style=\"text-transform:capitalize\"><span class=\"ez-toc-section\" id=\"4_chung_tu_cot_loi_quyet_dinh_dieu_kien_hoan_thue_GTGT_0\"><\/span><span id=\"4_chung_tu_cot_loi_quyet_dinh_dieu_kien_hoan_thue_GTGT_0\" class=\"ez-toc-section\"><\/span><span id=\"4_chung_tu_cot_loi_quyet_dinh_dieu_kien_hoan_thue_GTGT_0\" class=\"ez-toc-section\"><\/span><span id=\"4_chung_tu_cot_loi_quyet_dinh_dieu_kien_hoan_thue_GTGT_0\" class=\"ez-toc-section\"><\/span>4 ch\u1ee9ng t\u1eeb c\u1ed1t l\u00f5i quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT 0%<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP, \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0%, h\u00e0ng h\u00f3a XNK t\u1ea1i ch\u1ed7 ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c giao nh\u1eadn tr\u00ean th\u1ef1c \u0111\u1ecba v\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd 4 lo\u1ea1i ch\u1ee9ng t\u1eeb c\u1ed1t l\u00f5i sau \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb c\u01a1 quan h\u1ea3i quan truy thu thu\u1ebf sau n\u00e0y.<\/p>\n\n\n\n<p>Th\u1ee9 nh\u1ea5t, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng k\u00fd gi\u1eefa 3 b\u00ean (b\u00ean xu\u1ea5t kh\u1ea9u, b\u00ean nh\u1eadp kh\u1ea9u v\u00e0 b\u00ean ch\u1ec9 \u0111\u1ecbnh giao nh\u1eadn t\u1ea1i Vi\u1ec7t Nam) ph\u1ea3i quy \u0111\u1ecbnh r\u00f5 r\u00e0ng \u0111i\u1ec1u kho\u1ea3n giao nh\u1eadn t\u1ea1i ch\u1ed7. Th\u1ee9 hai, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang th\u1eddi \u0111i\u1ec3m giao nh\u1eadn v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a l\u00f4 h\u00e0ng. Th\u1ee9 ba, t\u1edd khai h\u1ea3i quan \u0111\u1ed1i \u1ee9ng c\u1ee7a c\u1ea3 \u0111\u1ea7u xu\u1ea5t v\u00e0 \u0111\u1ea7u nh\u1eadp ph\u1ea3i kh\u1edbp th\u00f4ng tin v\u1ec1 l\u01b0\u1ee3ng h\u00e0ng, m\u00e3 HS v\u00e0 tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf.<\/p>\n\n\n\n<p>Th\u1ee9 t\u01b0, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (thanh to\u00e1n qua ng\u00e2n h\u00e0ng) l\u00e0 t\u00e0i li\u1ec7u mang t\u00ednh ph\u00e1p l\u00fd cao nh\u1ea5t \u0111\u1ec3 ch\u1ee9ng minh d\u00f2ng ti\u1ec1n giao d\u1ecbch. M\u1ecdi sai s\u00f3t nh\u1ecf trong vi\u1ec7c \u0111\u1ed1i chi\u1ebfu t\u00ean t\u00e0i kho\u1ea3n, s\u1ed1 h\u00f3a \u0111\u01a1n tr\u00ean ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n \u0111\u1ec1u c\u00f3 th\u1ec3 khi\u1ebfn c\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf GTGT 0%.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/hlshipping.com\/wp-content\/uploads\/2026\/05\/infographic-ho-so-hoan-thue-xnk-tai-cho-169.webp\" alt=\"B\u1ea3ng \u0111\u1ed1i chi\u1ebfu 4 ch\u1ee9ng t\u1eeb c\u1ed1t l\u00f5i ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT 0% XNK t\u1ea1i ch\u1ed7\"\/><\/figure><\/div>\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-align-center\">Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu t\u1edd khai xu\u1ea5t \u2013 nh\u1eadp \u0111\u1ed1i \u1ee9ng c\u00f9ng ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh h\u1ee3p l\u1ec7. Ngu\u1ed3n: HL Shipping<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"h-tac-d\u1ed9ng-th\u1ef1c-t\u1ebf-d\u1ed1i-v\u1edbi-ho\u1ea1t-d\u1ed9ng-thong-quan-va-r\u1ee7i-ro-truy-thu-thu\u1ebf\" style=\"text-transform:capitalize\"><span class=\"ez-toc-section\" id=\"Tac_dong_thuc_te_doi_voi_hoat_dong_thong_quan_va_rui_ro_truy_thu_thue\"><\/span><span id=\"Tac_dong_thuc_te_doi_voi_hoat_dong_thong_quan_va_rui_ro_truy_thu_thue\" class=\"ez-toc-section\"><\/span><span id=\"Tac_dong_thuc_te_doi_voi_hoat_dong_thong_quan_va_rui_ro_truy_thu_thue\" class=\"ez-toc-section\"><\/span><span id=\"Tac_dong_thuc_te_doi_voi_hoat_dong_thong_quan_va_rui_ro_truy_thu_thue\" class=\"ez-toc-section\"><\/span>T\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u00f4ng quan v\u00e0 r\u1ee7i ro truy thu thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vi\u1ec7c si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c quy tr\u00ecnh h\u1eadu ki\u1ec3m s\u1ebd di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean v\u00e0 chi ti\u1ebft h\u01a1n. Theo ghi nh\u1eadn t\u1eeb B\u00e1o C\u00f4ng Th\u01b0\u01a1ng, nhi\u1ec1u doanh nghi\u1ec7p gia c\u00f4ng xu\u1ea5t kh\u1ea9u \u0111\u00e3 b\u1ecb truy thu h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf ch\u1ec9 v\u00ec l\u1ed7i khai sai t\u00ean h\u00e0ng ho\u1eb7c kh\u00f4ng <a href=\"https:\/\/hlshipping.com\/packing-list-la-gi-trong-xuat-nhap-khau-vai-tro-packing-list\/\">chu\u1ea9n b\u1ecb packing list ch\u00ednh x\u00e1c<\/a> trong b\u1ed9 h\u1ed3 s\u01a1 l\u01b0u tr\u1eef l\u01b0u h\u00e0nh n\u1ed9i b\u1ed9.<\/p>\n\n\n\n<p>Packing List kh\u00f4ng ch\u1ec9 l\u00e0 ch\u1ee9ng t\u1eeb li\u1ec7t k\u00ea chi ti\u1ebft quy c\u00e1ch \u0111\u00f3ng g\u00f3i m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf v\u1edbi t\u1edd khai h\u1ea3i quan \u0111\u1ed1i \u1ee9ng khi c\u01a1 quan qu\u1ea3n l\u00fd th\u1ef1c hi\u1ec7n thanh tra. Do \u0111\u00f3, vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi s\u1ef1 an to\u00e0n t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>\u0110\u1ec3 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u1ed1i h\u1ee3p c\u00f9ng c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p <a href=\"https:\/\/hlshipping.com\/dich_vu\/dich-vu-hai-quan\/\">d\u1ecbch v\u1ee5 h\u1ea3i quan tr\u1ecdn g\u00f3i<\/a> uy t\u00edn. S\u1ef1 tham gia c\u1ee7a c\u00e1c chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m gi\u00fap r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi truy\u1ec1n t\u1edd khai, \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, t\u1edd khai h\u1ea3i quan v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"h-khuy\u1ebfn-ngh\u1ecb-t\u1ed1i-\u01b0u-quy-trinh-t\u1eeb-chuyen-gia-hl-shipping\" style=\"text-transform:capitalize\"><span class=\"ez-toc-section\" id=\"Khuyen_nghi_toi_uu_quy_trinh_tu_chuyen_gia_HL_Shipping\"><\/span><span id=\"Khuyen_nghi_toi_uu_quy_trinh_tu_chuyen_gia_HL_Shipping\" class=\"ez-toc-section\"><\/span><span id=\"Khuyen_nghi_toi_uu_quy_trinh_tu_chuyen_gia_HL_Shipping\" class=\"ez-toc-section\"><\/span><span id=\"Khuyen_nghi_toi_uu_quy_trinh_tu_chuyen_gia_HL_Shipping\" class=\"ez-toc-section\"><\/span>Khuy\u1ebfn ngh\u1ecb t\u1ed1i \u01b0u quy tr\u00ecnh t\u1eeb chuy\u00ean gia HL Shipping<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>HL Shipping khuy\u1ebfn ngh\u1ecb c\u00e1c doanh nghi\u1ec7p XNK t\u1ea1i ch\u1ed7 ch\u1ee7 \u0111\u1ed9ng tri\u1ec3n khai ba bi\u1ec7n ph\u00e1p t\u1ef1 b\u1ea3o v\u1ec7 sau \u0111\u00e2y. Tr\u01b0\u1edbc h\u1ebft, c\u1ea7n thi\u1ebft l\u1eadp quy tr\u00ecnh \u0111\u1ed1i so\u00e1t ch\u00e9o \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng gi\u1eefa b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf v\u00e0 b\u1ed9 ph\u1eadn xu\u1ea5t nh\u1eadp kh\u1ea9u \u0111\u1ec3 k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n s\u1ef1 l\u1ec7ch pha v\u1ec1 s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai v\u00e0 h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n<p>K\u1ebf \u0111\u1ebfn, doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh chi ti\u1ebft v\u1ec1 quy tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 lu\u00e2n chuy\u1ec3n h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf \u0111\u1ec3 tr\u00ecnh di\u1ec7n khi c\u00f3 y\u00eau c\u1ea7u h\u1eadu ki\u1ec3m t\u1eeb c\u01a1 quan h\u1ea3i quan. Cu\u1ed1i c\u00f9ng, vi\u1ec7c chu\u1ea9n h\u00f3a n\u0103ng l\u1ef1c nghi\u1ec7p v\u1ee5 cho \u0111\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 ho\u1eb7c h\u1ee3p t\u00e1c v\u1edbi m\u1ed9t \u0111\u1ed1i t\u00e1c logistics chuy\u00ean nghi\u1ec7p s\u1ebd gi\u00fap doanh nghi\u1ec7p lu\u00f4n \u0111i tr\u01b0\u1edbc c\u00e1c thay \u0111\u1ed5i v\u1ec1 m\u1eb7t ch\u00ednh s\u00e1ch.<\/p>\n\n\n\n<p>Quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP tuy m\u1edf ra c\u01a1 h\u1ed9i t\u1ed1i \u01b0u chi ph\u00ed l\u1edbn nh\u01b0ng ch\u1ec9 d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p c\u00f3 s\u1ef1 b\u00e0i b\u1ea3n v\u00e0 chu\u1ea9n ch\u1ec9 trong kh\u00e2u qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 h\u1ea3i quan.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/hlshipping.com\/wp-content\/uploads\/2026\/05\/hlshipping-advisor-team-169.webp\" alt=\"\u0110\u1ed9i ng\u0169 chuy\u00ean gia HL Shipping h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf quan cho doanh nghi\u1ec7p\"\/><\/figure><\/div>\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-align-center\">HL Shipping h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh th\u1ee7 t\u1ee5c th\u00f4ng quan h\u00e0ng h\u00f3a v\u00e0 b\u1ea3o \u0111\u1ea3m t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd. Ngu\u1ed3n: HL Shipping<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"h-gi\u1ea3i-phap-d\u1ed3ng-hanh-toan-di\u1ec7n-cung-hl-shipping\" style=\"text-transform:capitalize\"><span class=\"ez-toc-section\" id=\"Giai_phap_dong_hanh_toan_dien_cung_HL_Shipping\"><\/span><span id=\"Giai_phap_dong_hanh_toan_dien_cung_HL_Shipping\" class=\"ez-toc-section\"><\/span><span id=\"Giai_phap_dong_hanh_toan_dien_cung_HL_Shipping\" class=\"ez-toc-section\"><\/span><span id=\"Giai_phap_dong_hanh_toan_dien_cung_HL_Shipping\" class=\"ez-toc-section\"><\/span>Gi\u1ea3i ph\u00e1p \u0111\u1ed3ng h\u00e0nh to\u00e0n di\u1ec7n c\u00f9ng HL Shipping<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u1ea1i HL Shipping, ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng m\u1ed7i sai s\u00f3t nh\u1ecf trong h\u1ed3 s\u01a1 h\u1ea3i quan XNK t\u1ea1i ch\u1ed7 \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh n\u1eb7ng n\u1ec1 cho doanh nghi\u1ec7p. V\u1edbi h\u01a1n 10 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh logistics v\u00e0 \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u1ea3i quan am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP, HL Shipping t\u1ef1 h\u00e0o mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n gi\u00fap doanh nghi\u1ec7p c\u1ee7a b\u1ea1n y\u00ean t\u00e2m s\u1ea3n xu\u1ea5t:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u01b0 v\u1ea5n chuy\u00ean s\u00e2u 1-1:<\/strong> \u0110\u00e1nh gi\u00e1 r\u1ee7i ro h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT 0% ho\u00e0n to\u00e0n mi\u1ec5n ph\u00ed cho 10 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1edbm nh\u1ea5t trong th\u00e1ng.<\/li>\n\n\n\n<li><strong>H\u1ec7 sinh th\u00e1i d\u1ecbch v\u1ee5 \u0111a d\u1ea1ng:<\/strong> \u0110\u1ed3ng h\u00e0nh c\u00f9ng c\u1ed9ng \u0111\u1ed3ng xu\u1ea5t nh\u1eadp kh\u1ea9u qua c\u00e1c bu\u1ed5i chia s\u1ebb c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch h\u1ea3i quan m\u1edbi nh\u1ea5t h\u00e0ng tu\u1ea7n.<\/li>\n\n\n\n<li><strong>H\u1ed7 tr\u1ee3 th\u1ef1c thi tr\u1ecdn g\u00f3i:<\/strong> Theo d\u00f5i trang th\u00f4ng tin ch\u00ednh th\u1ee9c c\u1ee7a HL Shipping \u0111\u1ec3 nh\u1eadn c\u1ea9m nang h\u01b0\u1edbng d\u1eabn khai b\u00e1o h\u1ea3i quan \u0111i\u1ec7n t\u1eed n\u0103m 2026.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ngu\u1ed3n-tham-kh\u1ea3o-sources\"><span class=\"ez-toc-section\" id=\"Nguon_tham_khao_Sources\"><\/span><span id=\"Nguon_tham_khao_Sources\" class=\"ez-toc-section\"><\/span><span id=\"Nguon_tham_khao_Sources\" class=\"ez-toc-section\"><\/span><span id=\"Nguon_tham_khao_Sources\" class=\"ez-toc-section\"><\/span>Ngu\u1ed3n tham kh\u1ea3o (Sources)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u00e1o Ch\u00ednh Ph\u1ee7: Khung ph\u00e1p l\u00fd th\u00e1o g\u1ee1 n\u00fat th\u1eaft thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7<\/li>\n\n\n\n<li>B\u00e1o C\u00f4ng Th\u01b0\u01a1ng: C\u1ea3nh b\u00e1o r\u1ee7i ro truy thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng xu\u1ea5t kh\u1ea9u<\/li>\n<\/ul>\n\n\n\n<div id=\"hlshi-3707004369\" class=\"hlshi-sau-noi-dung hlshi-highlight-wrapper\" data-title=\"T\u00ean thay th\u1ebf: Sau N\u1ed9i dung; Ads: Qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c t\u1ea1o v\u00e0o Th\u00e1ng M\u01b0\u1eddi M\u1ed9t 11, 2023 7:13 s\u00e1ng\">\n<div class=\"advads-edit-bar advads-edit-appear\">&nbsp;<\/div>\n<p><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3704539290800521\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display: block; text-align: center;\" data-ad-client=\"ca-pub-3704539290800521\" data-ad-slot=\"5961295770\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\"><\/ins><br><script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<\/div>\n\n\n\n<div id=\"hlshi-932444644\" class=\"hlshi-sau-noi-dung hlshi-highlight-wrapper\" data-title=\"T\u00ean thay th\u1ebf: Sau N\u1ed9i dung; Ads: Qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c t\u1ea1o v\u00e0o Th\u00e1ng M\u01b0\u1eddi M\u1ed9t 11, 2023 7:13 s\u00e1ng\">\n<div class=\"advads-edit-bar advads-edit-appear\">&nbsp;<\/div>\n<p><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3704539290800521\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display: block; text-align: center;\" data-ad-client=\"ca-pub-3704539290800521\" data-ad-slot=\"5961295770\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\"><\/ins><br><script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<\/div>\n\n\n\n<div id=\"hlshi-1183743204\" class=\"hlshi-sau-noi-dung hlshi-highlight-wrapper\" data-title=\"T\u00ean thay th\u1ebf: Sau N\u1ed9i dung; Ads: Qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c t\u1ea1o v\u00e0o Th\u00e1ng M\u01b0\u1eddi M\u1ed9t 11, 2023 7:13 s\u00e1ng\">\n<div class=\"advads-edit-bar advads-edit-appear\">&nbsp;<\/div>\n<p><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3704539290800521\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display: block; text-align: center;\" data-ad-client=\"ca-pub-3704539290800521\" data-ad-slot=\"5961295770\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\"><\/ins><br><script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong chu\u1ed7i cung \u1ee9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam. Ngu\u1ed3n: HL Shipping Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP v\u00e0 Lu\u1eadt s\u1ed1 90\/2025\/QH15 ch\u00ednh th\u1ee9c quy \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":15235,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15219","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.5 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Thu\u1ebf GTGT 0% cho XNK t\u1ea1i ch\u1ed7 theo Ngh\u1ecb \u0111\u1ecbnh 167: Ranh gi\u1edbi mong manh gi\u1eefa &quot; ho\u00e0n thu\u1ebf\\ - HL Shipping<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hlshipping.com\/thue-gtgt-0-cho-xnk-tai-cho-theo-nghi-dinh-167-ranh-gioi-mong-manh-giua-hoan-thue\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]Thu\u1ebf GTGT 0% cho XNK t\u1ea1i ch\u1ed7 theo Ngh\u1ecb \u0111\u1ecbnh 167: Ranh gi\u1edbi mong manh gi\u1eefa &quot; ho\u00e0n thu\u1ebf&quot;[:en]Thu\u1ebf GTGT 0% cho XNK t\u1ea1i ch\u1ed7 theo Ngh\u1ecb \u0111\u1ecbnh 167: Ranh gi\u1edbi mong manh gi\u1eefa &quot; ho\u00e0n thu\u1ebf\\[:]\" \/>\n<meta property=\"og:description\" content=\"&nbsp; Ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong chu\u1ed7i cung \u1ee9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam. 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