Daim ntawv qhia nqe yog cov ntaub ntawv uas lees paub cov ntaub ntawv hloov cov cuab yeej muaj cai rau cov khoom muag thiab tso cai rau koj txiav tawm tus nqi VAT. Txawm li cas los xij, muaj ib tus lej ntawm cov khoom lag luam rau uas tus nqi se yog 0%. Hauv qhov no, lub tuam txhab tsis raug zam los ntawm qhov yuav tsum tau muab daim ntawv qhia nqe thiab qhia nws yam tsis muaj VAT raws li cov txheej txheem lees ua. Cov txheej txheem no tseem tsim nyog rau cov koom haum uas muaj kev zam los ntawm kev them tus VAT, uas pom lawv tus kheej nyob rau hauv qhov xwm txheej uas tus neeg sawv cev yuav tsum muaj daim ntawv qhia nqe rau cov khoom muag.
Cov Lus Qhia
Kauj ruam 1
Sau tawm daim ntawv sau nqe xa tawm tsis pub dhau tsib hnub txij li hnub hloov cov cuab yeej muaj cai, kev ua haujlwm ntawm kev ua haujlwm, kev xa khoom ntawm cov khoom lossis kev pabcuam. Txoj cai no yog tswj hwm los ntawm tshooj 3 ntawm Kos duab. 168 ntawm Txoj Cai Them Se Ntawm Lav Xias. Kos cov ntawv hauv raws kab lus 5 thiab 6 ntawm tsab xov xwm 169 ntawm Txoj Cai Them Se Ntawm Lav Xias, tsis li ntawd nws yuav tsis tuaj yeem lees txais nws ua cov ntaub ntawv tseem ceeb thaum them rov qab VAT lossis kos daim ntawv teev cov ntaub ntawv teev nyiaj txiag.
Kauj ruam 2
Sau tus lej thiab hnub tim ntawm daim ntawv qhia nqe ntawm kab ntawv 1. Cov ntawv yuav tsum yog tus lej raws caij nyoog, yog li kos tus nqi no ua ntej. Kab 2, 2a thiab 2b muaj cov ntaub ntawv hais txog tus muag khoom lossis tus xa khoom ntawm cov khoom lag luam, thiab kab 6, 6a thiab 6b txog tus neeg yuav khoom lossis tus neeg yuav khoom: lub npe tag nrho ntawm cov lag luam, qhov chaw, TIN code thiab KPP code. Yog tias tus thib peb raug siv los xa cov khoom thauj, tom qab ntawd nws lub npe yuav tsum qhia hauv kab 3, tsis li yog kev ua lag luam.
Kauj ruam 3
Sau rau kem 1-11, uas sib haum rau cov khoom muag, kev pabcuam lossis haujlwm. Sau lub npe hauv Lavxias hauv kem 1, thiab hauv kem 2, khij qhov ntsuas ntawm qhov ntsuas (daim, phaus, meters, thiab lwm yam). Sau rau lub npov 3 nrog tag nrho cov khoom lossis ntau ntawm cov khoom muag uas phim tus nqi xa khoom.
Kauj ruam 4
Hauv kem 4, qhia txog tus nqi ntawm cov khoom muag ntawm ib qhov ntsuas ntawm kev ntsuas, uas yuav tsum tau ua raws li daim ntawv cog lus muab khoom. Muab cov khoom coj los suav thiab tus nqi yuav tau txais txiaj ntsig rau cov khoom muag, uas tau qhia nyob rau hauv kem 5. Yog tias cov khoom lag luam zoo tsis txaus siab, tom qab ntawv cov nqi ntawm cov khoom lag luam tsis suav nrog nkag rau hauv kem 6.
Kauj ruam 5
Nkag mus rau hauv kab ntawv 7, uas sib haum rau tus nqi se, tus nqi 0% yog tias cov khoom tsis raug rau VAT, lossis muab tso rau ntxig yog tias lub tuam txhab tsis yog VAT cov neeg them nqi. Tom qab ntawd, hauv kab 8, tso 0 lossis sau "Tsis muaj VAT". Kem 9 qhia txog tus nqi ntawm cov khoom muag, sib npaug rau kem 5. Yog li, nqe yuav xa tawm yam tsis muaj VAT.
