GIẢI PHÁP THUẾ VÀ HẢI QUAN HỖ TRỢ DOANH NGHIỆP XUẤT KHẨU

Abstract

The tax and customs system is closely tied to the business activities of export enterprises. For business operators, taxes constitute one of the company’s costs, and tax and customs administrative procedures are significant elements of the investment and business environment. This article analyzes the theoretical basis of the role of taxes and customs in supporting export enterprises. It also assesses the current status of tax and customs policies that have supported export businesses in recent times. Building upon this foundation, the article provides recommendations for future tax and customs solutions to further support export enterprises.