Yog tias daim ntawv sau nqe xa yuam kev lawm mus rau kev txiav tawm VAT, tom qab ntawv yuav khoom tsim tawm rau lub sijhawm uas nws tau tsim. Cov ntawv ntxiv yuav tsum tau sau nrog phau ntawv yuav. Lawv daim ntawv tau pom zoo los ntawm Tsoomfwv Tsab Cai thiab yog cov lus piv txwv ntxiv rau cov kev cai tswj hwm phau ntawv yuav khoom thaum suav tus VAT.
Tsim nyog
- - ib daim ntawv qhia nqe uas tau txais cov ntaub ntawv sau yuam kev tsis raug;
- - phau ntawv ntawm kev yuav khoom rau lub sijhawm se ua qhov sau nqi;
- - ntaub ntawv ntawm lub chaw ua haujlwm;
- - Tsoomfwv tsab cai lij choj 283 thiab 451;
- - cov lus txuas ntxiv rau txoj cai tswj hwm kev yuav khoom thaum laij VAT;
- - cov ntsiab lus ntawm tus yuav.
Cov Lus Qhia
Kauj ruam 1
Tsim ib phau ntawv yuav khoom rau lub sijhawm uas nws tau lees paub yuam kev rau kev txiav tawm VAT ntawm daim ntawv qhia nqe. Sau cov lej ntsaws rau cov ntawv ntxiv. Sau tag nrho, cov npe luv ntawm tus neeg yuav khoom lag luam raws li daim ntawv cog lus, lwm daim ntawv sau cov ntaub ntawv. Nkag mus rau tus sau se neeg them se cov naj npawb, cov cai ntawm cov laj thawj rau kev cuv npe nrog tus kws lij choj them nyiaj se. Qhia txog lub sijhawm se uas VAT tau txais yuam kev kom txiav tawm ntawm daim ntawv sau nqe. Sau lub hli, lub hlis thiab xyoo. Sau hnub tim kiag ntawm ua tiav daim ntawv ntxiv ntawm phau ntawv yuav khoom.
Kauj ruam 2
Ib daim ntawv ntxiv ntawm phau ntawv yuav khoom muaj 12 kab ntawv. Kem thawj yog npaj rau cov xov tooj ntawm cov ntawv cim. Hauv ob - sau hnub tim, tus lej sau nqi, nyob rau hauv uas nws tau txais yuam kev rau kev txiav tawm VAT, hauv peb - hnub, hnub, hli, xyoo thaum daim ntawv tau them los ntawm cov neeg yuav khoom. Hauv seem plaub, qhia hnub tim ntawm kev cuv npe ntawm cov khoom lag luam muag.
Kauj ruam 3
Hauv seem tsib ntawm daim ntawv ntxiv ntawm phau ntawv yuav khoom, sau koj lub tuam txhab lub npe, uas yuav tsum sau rau lub npe sau hauv cov kab lus ntawm koom haum ntawm lwm tus neeg sau cov ntaub ntawv. Hauv kab ntawv 5a thiab 5b, sau tus lej sau se ntawm tus lej them se, cov cai ntawm cov laj thawj rau kev tso npe nrog cov ntawv them se.
Kauj ruam 4
Qhov thib rau ntawm pob ntawv ntxiv yog npaj los qhia lub teb chaws ntawm keeb kwm ntawm cov khoom muag. Yog tias cov khoom lag luam raug tsim tawm sab nraud qhov chaw ntawm thaj chaw ntawm Lavxias teb sab, tom qab ntawd koj yuav tsum qhia tus lej thiab hnub tim ntawm cov ntawv tshaj tawm kev lis kev cai. Hauv seem xya, sau tus nqi xa nqi, suav nrog VAT.
Kauj ruam 5
Cov kab ntawv 8a thiab 8b yog npaj los nkag cov nqi xa mus rau cov khoom xa tuaj rau VAT ntawm tus nqi ntawm 18%, 9a thiab 9b - ntawm tus nqi ntawm 10%, 10 - 0%, 11a thiab 11b - 20%. Hauv kaum ob, sau tus nqi ntawm cov khoom muag raws li cov ntawv sau npe rau cov khoom lag luam uas tsis muaj VAT.
Kauj Ruam 6
Hauv daim "Tag Nrho", qhia tag nrho cov nyiaj rau kab 8-12, tsis suav nrog cov ntawv sau nkag uas tsis raug them. Tus thawj tswj hwm kev txheeb xyuas nyiaj txiag, tus thawj coj ua haujlwm (qhia txog lawv txoj haujlwm, lub xeem, cov npe) muaj cai kos npe rau daim ntawv ntxiv.
Kauj Ruam 7
Yog daim ntawv kev cai lij choj ntawm koj lub tuam txhab yog tus tswv lag luam, qhia hnub thiab naj npawb ntawm daim ntawv pov thawj ntawm lub xeev ntawm tus neeg ua lag luam.
