BQ GIAO DUC VA DAO TAO. pAp AN CUOI KY (60%) TRUONG DAI HQC LAC HONG MD: 8444 $ MON THI: THUC HANH KHAI BAO HAI QUAN THOT GIAN: 90 PHUT (SINH VIEN DUOC SU DUNG TAI LIEU) 1. PHAN 1: LY THUYET 44 ‘Trinh bay hd so khai bio déi voi hing héa xuiit khau «To Khai hang héa xuat khau (0.254) «© Gidy phép XK déi voi hang héa phai c6 gidy phép xuat Khdu; (025d) © Gidy théng bao mign kiém tra hode gidy théng bio két qua kiém tra ctla cor quan kiém tra chuyén nganh (0.254) Hé so khai bio hang hoa nhap khii © Te khai hang héa nhap khdu (0,254) © Héa don thyong mai (0,25d) Van tai don hode ede chting tir van tai khéc c6 gid tri tong dung (0,254) Gidy phép nhap khdu déi voi hang hoa phai ¢6 gidy phép NK (0,25d) Chimng tir chimg nan xudt xi hang hoa. (0.254) Gidy théng bao min kiém tra ho&e Gidy thong béo két qua kiém tra cua co quan kiém tra chuyén nganb theo quy dinh: 1. Ché 6 uu tign cho doanh nghigp xudt nhap khdu la gi: Digu kign duge hwong va quyén loi Didu kign dé duoe dp dung ché dé we tien 1, Tuan tha php ludt vé hai quan, phép luat vé thué (0,254) ® Trong thei han 02 nim gan nhdt, DN khng bi xtr ly vi pham vé eae hanb vi sau: = a) Cac hanh vi trén thué: gian lin thué; buén lau va van chuyén trai phép hang héa qua bién kiGi: * b) Cac hanh vi vi pham hanh chinh c6 hinh thite, mite xtr phat vugt tham quyén Chi eye truéng Chi cue Hai quan chire danh tong duong, 2. Digu kign vé chip hinh t5t phap lugt vé ké to’in, kiém toan (0.254) 3. Digu kign vé hé théng kiém soat ndi b9 (0,25d) 4. Diéu kign vé kim ngach xudt khau, nhép khau: a) DN XNK thing thugmg dat kim ngach 100 trigu USD/nam: (0.254) b) DN XK HH SX tai Vigt Nam dat kim ngach 40 trigu USD/nam: ¢) DN xuat kha néng san, thiiy san dat kim nggch 30 trigu USDingm: Quyén loi 1. Mién kiém tra chimg tir lién quan thudc hé so hai quan. (0,254) mign kiém tra thye 1é hang hoa trong qué trinh thye hign tha tue hai quan, (0,254) trir trumg hyp c6 dau higu vi pham phap luét hoe kiém tra ngau nhién dé danh gia su tua thu php luat. (0,254) 2. Duge am tha tuc hi quan bing t0 khai hai quan chua hoan chinh hoge chimg tir thay the (i khai hii quan. (Gia han trong 30 hoan chinh). (0.254) Il, PHAN 2: BAI TAP 6d- a [Ténehitiu Noi dung ahip ligu zi Diem | 1] Ma foai inh AL? 025 2 | Ma higu phuome thie van chuyén 2: Busng bién-Container 028 3) Ten new nh kh RELIABLE PLASTICS JOINT STOCK COMPANY Bia chi 112 AMATA IZ, Bien Hoa city, Dony Nai Province, Vf 92s 4 | Ten nguis xuit khius SUMITOMO CORP. ASIA PTE.LID Dia chi 160 Anson Road # 05-01 Mapletree Anson, Singapore | 5. |hurong tite thant toan 6 |S6 van dowNgiy cp 7 |S6 lugng kién 8 [Tong trong lugng hang (Gross) 9. |S6 lure container 10 | Phuong tién vin chuy€n- Ky higu} 186 hoa don/Nyay ph hain 12 [Ma didu kign gid hoa dow 14 [tng tri gid hoa dom 15 [Phi van chuyén 16. | Phi bao hiém 17 |M6 tahang hea 18 /Ma phan logi Tey khai tri gi 19 | Biéu thué ahap khéu clin tra ex 20 | Tri gid tinh thud (VNB) Thué NK \Thué GTGT 21 [Tang thué pi ngp (VB) 22 |b sorchig tirkha bio hl quan LC SGD08131L$3267 POBUSIN| 10100506 03 Dee, 20XX 96 CINS 98.400 KGS 6509] ma Buus] vasan REIAIINVI20XX01 Dee, 20XX Foe |singapore port 140.600 USD 2200 USD 358 USD POLYPROPYLENE GRADE: AAA. POLYPROPYLENE GRADE: BBB le Bigu thué nhgp khéu wu dai dae bigt cua Vigt Nam 3.117.978.947 155.898 947 163.693.895 319,592,842 Te khai hang héa nbdp Khu Vin don Danh sich hang héa di digu kign qua khu ve GSHQ loon 025 | 028 050 028 02s a2s 028-HET- Tich hop chuan dau ra THUC HANH KHAI BAO HAI QUAN CBR MON HOC | fe KIEN THUC a DE THI | cor. cor "Php luat hai quan, Nguy phan loai hang hoa | Cau 7 | | XNK, Quy tée suit xt hang hoa i quan Cau 2 cet Xt dinh tri gid tinh thué, Khai béo to khai XNK, Jeo. CO4,COS | Thi tye ha