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Người nộp thuế phải đáp ứng đủ những tiêu chí nào để được áp dụng các biện pháp ưu tiên khi thực hiện các thủ tục về thuế đối với hàng hóa xuất khẩu, nhập khẩu?

 

          Trả lời

          Để được áp dụng các biện pháp Æ°u tiên khi thá»±c hiện các thủ tục về thuế đối vá»›i hàng hóa xuất khẩu, nhập khẩu, người ná»™p thuế phải đáp ứng đủ các tiêu chí sau:

- Không vi phạm pháp luật về thuế, về hải quan trong hai năm liên tục.

- Thực hiện thanh toán qua ngân hàng theo quy định của pháp luật.

- Thực hiện thủ tục hải quan, thủ tục thuế điện tử.

- Tuân thủ pháp luật về kế toán, thống kê.

- Có kim ngạch xuất khẩu, nhập khẩu hằng năm theo mức quy định.

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