Tế bào quang điện được hưởng mức thuế ưu đãi 0%

Mặt hàng “Solar cell” là tế bào quang điện, cho phép cung cấp điện trực tiếp tới động cơ, thiết bị điện phân… thuộc nhóm 85.41, phân nhóm 8541.40, thuế suất thuế NK phân nhóm này là 0%.

Ảnh minh họa.

Tổng cục Hải quan vừa có trả lời Phòng Thương mại và Công nghiệp Việt Nam (VCCI) về đề nghị lấy ý kiến việc phân loại mặt hàng “Solar cell” (tế bào điện quang) do liên quan đến việc xem xét cấp giấy Chứng nhận xuất  xứ (C/O).

Theo Tổng cục Hải quan, căn cứ Thông tư số 14/2015/TT-BTC ngày 30/1/2015 của Bộ Tài chính hướng dẫn về phân loại hàng hóa, phân tích để phân loại hàng hóa; phân tích để kiểm tra chất lượng, kiểm tra an toàn thực phẩm đối với hàng hóa xuất khẩu, nhập khẩu; căn cứ Danh mục hàng hóa xuất khẩu, nhập khẩu Việt Nam ban hành kèm theo Thông tư số 65/2017/TT-BTC ngày 27/6/2017 của Bộ Tài chính.

Theo đó, mặt hàng “Solar cell” là tế bào quang điện, loại đã lắp hoặc chưa lắp ráp thành các mảng module hoặc thành bảng, không được gắn thiết bị dù đơn giản (ví du: điốt để chỉnh lưu dòng điện) cho phép cung cấp điện trực tiếp tới động cơ, thiết bị điện phân… thuộc nhóm 85.41, phân nhóm 8541.40 “- thiết bị bán dẫn cảm quang, kể cả tế bào quang điện đã hoặc chưa lắp ráp thành các mảng module hoặc thành bảng; điốt phát quang (LED)”, phân nhóm “- – Tế bào quang điện, kể cả điốt cảm quang và tranzito cảm quang”.

Hải Nam

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