Cov kev pabcuam yog cov haujlwm ua haujlwm tshwj xeeb los ntawm cov neeg sab nraud yam tsis tas siv lawv cov khoom tsim. Cov kev pabcuam no suav nrog: kev thauj mus los, kho thiab kev tsim kho, kev cai lij choj, tuam txhab nyiaj, kev pab cuam brokerage, kev sib txuas lus thiab lwm yam. Tsis tas li ntawd, kev xev tsev ntawm chaw, kev thauj mus los, thiab lwm yam tuaj yeem raug ntaus nqi rau pawg no. Cov kev pabcuam no cuam tshuam nrog kev siv nyiaj thiab raug coj mus rau hauv kev ceeb toom lub sijhawm thaum lawv tau coj mus ua (nqe 18 ntawm PBU 10/99), thiab tsis yog thaum twg luag them.
Cov Lus Qhia
Kauj ruam 1
Raws li cov ntaub ntawv uas lees paub cov kev pabcuam los ntawm cov koomhaum pabcuam thib peb, saib xyuas cov nyiaj siv los ntawm kev nkag mus rau hauv qab no: D20 "Kev tsim khoom tseem ceeb" lossis 25 "Tus nqi tsim khoom feem ntau" lossis 46 "Tus nqi muag khoom" K60 "Chaw nyob nrog cov khoom lag luam "lossis 76" Kev Hais Haum nrog cov neeg muaj nuj nqis thiab cov neeg tshuav nuj nqi ".
Kauj ruam 2
Tom ntej, xav txog tus nqi VAT ntawm cov kev pabcuam: "D19" VAT ntawm cov nqi yuav khoom "K60 lossis 76.
Kauj ruam 3
Tom qab ntawd koj yuav tsum qhia rau kev txiav tawm tus VAT ntawm cov kev pabcuam cuam tshuam. Txhawm rau ua qhov no, ua cov hauv qab no: D68 "Kev xam ntawm cov se thiab cov nqi" K19 "VAT ntawm cov nqi yuav khoom".
Kauj ruam 4
Txhawm rau sau cov nqi ntawm cov kev pabcuam, koj yuav tsum ua tus nkag: D90 "Muag" K20 lossis 25 lossis 46.
Kauj ruam 5
Tom qab them nyiaj rau cov kev pabcuam, cov kev nkag mus hauv qab no yuav tsum tau ua nyob rau hauv kev suav nyiaj: D60 "Kev Hais Haum nrog cov xa khoom" lossis 76 "Kev Hais Haum nrog cov neeg muaj nuj nqis thiab cov neeg qiv nyiaj" K50 "Tus Neeg Tuav Nyiaj" lossis 51 "Kev Them Nyiaj"
