Tus nqi se ntxiv tau txiav txim siab yog ib qho ntawm cov se nyuaj tshaj plaws thiab tsis cia siab tias yuav tsum tau muab tshem tawm sai sai no. Cov ntsiab lus ntxiv txog hom se no tuaj yeem pom nyob hauv Tshooj 21 ntawm Cov Cai Them Se Ntawm Lav Xias. Raws li txoj cai, feem ntau ntawm cov lag luam kev lag luam hauv lub tuam txhab raug rau VAT.
Nws yog qhov tsim nyog
- - phau ntawv muag thiab yuav khoom;
- - cav cov ntawv sau nyiaj;
- - VAT kev tshaj tawm pom zoo los ntawm Ministry of Finance.
Cov Lus Qhia
Kauj ruam 1
Tus nqi se ntxiv tau them los ntawm cov koomhaum, cov kws tshaj lij lag luam thiab cov neeg uas tau lees paub tias yog tus them nqi VAT thaum hloov cov khoom los ntawm kev lis kev cai. Txawm li cas los xij, qee lub koom haum thiab cov neeg lag luam tuaj yeem raug zam ntawm kev them tus VAT yog tias tsis muaj Kev Kawm Txuj Ci. 145 ntawm Txoj Cai Them Se Ntawm Lav Xias.
Kauj ruam 2
VAT yog xam thaum muag cov khoom lag luam, ua haujlwm tsim thiab teeb tsa ua haujlwm, nqa cov khoom lag luam mus rau thaj chaw ntawm Lavxias, thiab lwm yam Yog xav paub ntau ntxiv rau kev ua haujlwm tsis cuam tshuam VAT, saib Art. 149 ntawm Txoj Cai Kev Ua Se ntawm Lavxias Lavxias, thiab ntawm cov khoom yuav txawv teb chaws - hauv Kos duab. 150 ntawm Txoj Cai Them Se Ntawm Cov Lav Xias.
Kauj ruam 3
Lub sijhawm ntawm kev txiav txim siab se pib rau VAT yog hnub ntawm cov zaub mov xa khoom lossis muab cov kev pabcuam thiab kev ua haujlwm, nrog rau hnub uas tau txais cov nyiaj them poob haujlwm ntawm kev xa khoom yav tom ntej. Cov VAT cov nqi tau muab sau tseg hauv tsab xov xwm 164 ntawm Txoj Cai Them Se ntawm Lavxias Cov Cai, tab sis tus lej VAT tseem yog feem ntau 18%, qee zaum nws yuav txwv txog 10% lossis txawm xoom.
Kauj ruam 4
VAT cov ntawv tshaj tawm raug xa tawm txhua txhua peb lub hlis twg. Txhawm rau ua qhov no, tus kws sau ntawv sau tseg nyob hauv Daim Ntawv Qhia Ntxiv Cov Ntawv Them Se. Ntxiv mus, daim ntawv tshaj tawm no yuav tsum xa tsis pub dhau hnub 20 tom qab lub sijhawm se cov ntawv tshaj tawm. Ntawd yog, qhov tseeb, Plaub Hlis 20, Lub Rau Hli 20, Kaum Hli 20 thiab Lub Ib Hlis 20.
Kauj ruam 5
Kev tshaj tawm VAT yog tau ua tiav raws li daim ntawv tshwj xeeb tsim los ntawm Ministry of Finance ntawm Lavxias Federation. Txhawm rau suav VAT, ib lub koom haum lossis cov tswv lag luam xav tau ib phau ntawv muag thiab phau ntawv yuav khoom (daim ntawv ntawm cov phau ntawv no tau pom zoo los ntawm Ministry of Finance) thiab cov ntaub ntawv sau npe ntawm cov ntaub ntawv tau txais thiab cov ntawv xa tawm (lawv daim ntawv yog xam).
Kauj Ruam 6
Kev tswj hwm lub luag haujlwm yog muab rau kev xa cov VAT cov hnub yav lig. Yog li, yog tias tshaj tawm tau tshaj tawm nrog kev ncua sijhawm tsawg dua 180 hnub txij li lub sijhawm xav tau, raug nplua 5% ntawm cov nyiaj yuav tsum tau them rau lub koomhaum, yog tias ntau tshaj 180 hnub - 30% ntawm tag nrho cov nyiaj se thiab 10% rau txhua lub hlis dhau los, pib txij li 181 hnub.
