• sách biểu thuế nhập khẩu ưu đãi năm 2015, biểu thuế xuất khẩu ưu đãi thông tư 173/2014/TT-BTC

  • sách biểu thuế nhập khẩu ưu đãi năm 2015, biểu thuế xuất khẩu ưu đãi thông tư 173/2014/TT-BTC
      • Xuất bản: năm 2015
        Giá bán: 450,000 đồng (Chỉ còn 1 Ngày)
      • Miễn phí vận chuyển trên toàn quốc
      • Giao hàng sau 30 phút ở HN và TP HCM
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    sách biểu thuế nhập khẩu ưu đãi năm 2015 mới nhất

    biểu thuế xuất khẩu ưu đãi thông tư 173/2014/TT-BTC

     

    Cuốn sách biểu thuế nhập khẩu ưu đãi năm 2015 được phát hành theo thông tư số 173/2014/TT-BTC ban hành ngày 17-11-2014 có hiệu lực từ ngày 01-01-2015,

    sách biểu thuế xuất nhập khẩu ưu đãi năm 2015 sẽ sửa đổi mức thuế suất thuế nhập khẩu ưu đãi đối với một số mặt hàng tại Biểu thuế nhập khẩu ưu đãi ban hành kèm theo Thông tư số 164/2013/TT-BTC ngày 15/11/2013 của Bộ trưởng Bộ Tài chính để thực hiện cam kết WTO năm 2015

    Biểu thuế nhập khẩu ưu đãi năm 2015 có 9.471 dòng thuế, gồm 43 mức thuế suất.
    Thực hiện cam kết WTO, năm 2015 Việt Nam phải cắt giảm 13 dòng thuế (gồm 1 dòng hàng cá, 11 dòng hàng ô tô, 1 dòng hàng xe máy). Trong số 13 dòng thuế này, có 3 dòng thuế đang có mức thuế suất năm 2014 thấp hơn cam kết năm 2015 vì vậy không thuộc diện phải giảm thuế suất.
    Theo đó, từ 1-1-2015, Việt Nam sẽ phải thực hiện cắt giảm thuế suất thuế nhập khẩu ưu đãi của 10 dòng thuế xuống bằng mức cam kết WTO cho năm 2015, gồm 1 mặt hàng cá, 8 mặt hàng ô tô, 1 mặt hàng xe máy.
    Cụ thể: Cá, đông lạnh, trừ phi-lê cá và các loại thịt khác thuộc nhóm 03.04 (mã 0303.19.00) giảm 1% từ 19% xuống 18%; Mô tô (kể cả moped) và xe đạp có gắn động cơ phụ trợ, có hoặc không có thùng xe bên cạnh; mô tô thùng loại khác (mã 8711.50.90) giảm từ 47% xuống 40%.
    4 mặt hàng xe ô tô và các loại xe khác có động cơ được thiết kế chủ yếu để chở người (trừ các loại thuộc nhóm 87.02), kể cả xe chở người có khoang hành lý chung (station wagons) và ô tô đua thuộc nhóm 8703 được giảm thuế nhập khẩu từ 67% xuống 64% gồm: Xe bốn bánh chủ động (mã 8703.24.51) giảm từ 59% xuống 55%;  Xe bốn bánh chủ động (mã 8703.24.91) giảm từ 70% xuống 55%; Loại khác (mã 8703.24.99) giảm từ 70% xuống 64%; Xe có động cơ dùng để vận tải hàng hóa có tổng trọng lượng có tải tối đa không quá 5 tấn (mã 8704.10.23) giảm từ 59% xuống còn 56%.

    sách biểu thuế nhập khẩu ưu đãi năm 2015

    sách biểu thuế nhập khẩu ưu đãi năm 2015 mới nhất

    Bên cạnh các dòng thuế nhập khẩu, Việt Nam có cam kết về thuế xuất khẩu đối với các mặt hàng phế liệu sắt thép và phế liệu kim loại màu. Thuế suất các mặt hàng hiện đang quy định mức 17% đối với mặt hàng phế liệu sắt thép, trừ phế liệu thép không gỉ quy định mức 15%; mức 22% đối với mặt hàng phế liệu kim loại màu
    Các mức thuế suất này đã thấp hơn hoặc bằng mức cam kết WTO  (cam kết cuối cùng vào năm 2012) và được duy trì từ Thông tư số 157/2011/TT-BTC, Thông tư số 193/2012/TT-BTC, Thông tư số 164/2013/TT-BTC ban hành Biểu thuế xuất khẩu, nhập khẩu ưu đãi.
    Do vậy, Bộ Tài chính dự kiến giữ nguyên các mức thuế xuất khẩu 17%, 15%, 22% đối với các mặt hàng phế liệu sắt thép và phế liệu kim loại màu
    Trân trọng giới thiệu tới bạn đọc cuốn sách biểu thuế nhập khẩu ưu đãi năm 2015, biểu thuế xuất khẩu ưu đãi thông tư 173/2014/TT-BTC

    Mời quý vị theo dõi thêm cuốn sách

    chế độ kế toán doanh nghiệp nhỏ và vừa năm 2014 sửa đổi bổ sung nhà xuất bản tài chính phát hành năm 2014

    THEO QUYẾT ĐỊNH 48/2006/QĐ-BTC VÀ SỬA ĐỔI BỔ SUNG THEO CÁC THOOGN TƯ HƯỚNG DẪN MỚI NHẤT NHƯ: TT 138/2011/TT-BTC…

    chế độ kế toán doanh nghiệp nhỏ và vừa năm 2014

    Nội dung chính của cuốn sách chế độ kế toán doanh nghiệp nhỏ và vừa năm 2014 gồm có

    - Phần 1: Quy định chung
    - Phần 2: Hệ thống tài khoản kế toán
    - Phần 3: Hệ thống báo cáo tài chính
    - Phần 4: chế độ chứng từ kế toán
    - Phần 5: chế độ sổ kế toán
    - Danh mục hệ thống tài khoản Kế toán, giải thích nội dung, kết cấu và phương pháp Ghi chép tài khoản Kế toán;
    - Danh mục, biểu mẫu, nội dung và Phương pháp lập Báo cáo Tài chính;
    - Danh mục, biểu mẫu, nội dung và Phương pháp lập chứng từ Kế toán;
    - Danh mục, biểu mẫu, nội dung và Phương pháp Ghi sổ Kế toán;
    - Sơ đồ Kế toán chủ yếu.

    sach-bieu-thue-nhap-khau-uu-dai-nam-2015-bieu-thue-xuat-khau-uu-dai-thong-tu-173-2014-tt-btc

    hi vọng cuốn sách chế độ kế toán doanh nghiệp nhỏ và vừa năm 2014 sẽ là tài liệu bổ ích cho các doanh nghiệp cũng như các cán bộ giáo viên, học sinh …

    mời quý vị theo dõi thêm cuốn sách cẩm nang kế toán trương doanh nghiệp

    cẩm nang nghiệp vụ kế toán trưởng doanh nghiệp 2014
    Nội dung cuốn sách cẩm nang nghiệp vụ kế toán trưởng doanh nghiệp 2014 bao gồm các phần chính như sau:

    Phần thứ nhất. Hướng dẫn chế độ kế toán áp dụng đối với các doanh nghiệp
    Phần thứ hai. Quy định mới về kế toán, kiểm toán trong doanh nghiệp
    Phần thứ ba. Chế độ quản lý, sử dụng và trích khấu hao tài sản cố định
    Phần thứ tư. Quy định mới về hoá đơn bán hàng hoá và cung ứng dịch vụ
    Phần thứ năm. Chính sách ưu đãi về thuế, tín dụng nhằm tháo gỡ khó khăn, hỗ trợ phát triển doanh nghiệp
    Phần thứ sáu. Quy định mới về cổ phần hoá, đăng ký, chuyển đổi doanh nghiệp
    Phần thứ bảy. Quy định mới về quản lý tài chính trong doanh nghiệp
    Phần thứ tám. Hướng dẫn xử phạt vi phạm hành chính trong lĩnh vực kế toán

    Cuốn sách biểu thuế nhập khẩu ưu đãi năm 2015 mới  nhất có giá bán 450.000 đồng

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