Số No.02 April (33)-2025 Journal of Finance & Accounting Research - Trang 82

Tóm tắt tiếng Việt:

English Summary:

The processing of goods for foreign traders in Vietnam has been widely expanding and developing, providing significant "advantages" for Vietnamese enterprises. In order to maximize the benefits of processing activities for foreign traders and to encourage the development of international processing activities in Vietnam, the regulations on tax policy and customs procedures for import-export goods play a vitally critical role. The practice of on-the-spot import and export has been widely implemented in Vietnam's processing activities for foreign traders, contributing to the foundational establishment of seamless supply chains within the country. This practice significantly facilitates and benefis trading activities between Vietnamese enterprises and foreign entrepreneurs who do not physically present in Vietnam. To further streamline international processing activities in Vietnam while ensuring uniform state management in customs, it is necessary to analyze and evaluate the regulations on customs procedures for on-the-spot imported or exported goods in processing activities for foreign traders. From the researching result, proposals for improvement should ensure the alignment of these regulations with legal frameworks governing trade, foreign trade management, and import-export taxation laws.

Từ khóa: on-the-spot export, on-the-spot import; customs procedures for on-the-spot export and import; international processing; processing activity for foreign trader.

Số lượt đọc: 9 - Số lượt tải về: 3

DOI Code: https://doi.org/10.71374/jfar.v25.i2.18