Tus nqi ntawm cov nqi se ntxiv yuav raug them nyob ntawm cov khoom tshwj xeeb thiab sib txawv ntawm cov qib feem pua sib xws. Hom se no yog kev ncaj qha, vim nws levied tsis yog los ntawm tus tsim khoom lag luam, tab sis los ntawm cov neeg siv khoom lossis cov kev pabcuam. Hauv lwm lo lus, tus nqi no tau ntxiv rau tus nqi ntawm yam khoom yuav raug muag.
Cov Lus Qhia
Kauj ruam 1
Tshawb kom paub VAT feem pua rau cov khoom lag luam no. Rau xyoo 2012, muaj peb qib ntawm cov paj laum: 0%, 10% thiab 18%. 0%, i.e. tsis muaj tus nqi se ntxiv, thov thaum muag khoom lossis kev pabcuam mus rau kev xa tawm lossis chaw hla los ntawm thaj chaw hauv lub tebchaws. Cov no yog cov khoom dhau los ntawm thaj chaw pub dawb, nrog rau kev ua haujlwm thiab cov kev pabcuam ntsig txog nws cov khoom, suav nrog kev thauj tus neeg caij tsheb lossis hnab nqa khoom.
Kauj ruam 2
Tus nqi 10% rau kev suav VAT yog siv rau kev muag cov kev pabcuam kev pabcuam kev noj qab haus huv thiab pawg ntawm cov khoom lag luam, uas tau qhia nyob rau hauv cov npe ntawm Tshooj Lus 164 ntawm Txoj Cai Lij Choj. Tsis tas li ntawd, cov no yog ntu sijhawm, tshwj tsis yog ntawv tshaj tawm erotic lossis cov ntawv tshaj tawm, ntawv qhia kev kawm thiab scientific, tshuaj thiab lwm cov khoom kho mob.
Kauj ruam 3
Tus nqi ntawm 18% yog thov rau se rau tag nrho lwm cov khoom lag luam thiab kev pabcuam, suav nrog: kev xa mus / xa khoom pub dawb, kev tsim kho thiab teeb tsa ua haujlwm rau tus kheej noj, ntshuam cov khoom lag luam rau thaj chaw lis kev cai hauv lub tebchaws, thiab lwm yam.
Kauj ruam 4
Xam cov nyiaj ntawm tus nqi se ntxiv yog ib qho ntawm plaub txoj haujlwm rau kev txaus siab: suav tus VAT, suav tus nqi nrog VAT, tus nqi tsis muaj VAT thiab sib cais VAT ntawm tus nqi tag nrho. Qhov sib txawv no tau piav qhia los ntawm qhov sib txawv ntawm cov tog koom nrog hauv kev laij: muag khoom, tub lag luam, tub ceev xwm se.
Kauj ruam 5
Cia peb hais tias koj tau xaiv tus nqi ntawm 18%. Kev xam VAT yooj yim yog tsim raws cov qauv VAT = S • 18% = S • 18/100, qhov twg S yog tus nqi txiav se. Txhawm rau suav cov nqi nrog VAT, thawj zaug suav tag nrho cov nqi suav nrog se: S1 = S + S • 18/100 = S • (1 + 18/100) = S • 1, 18.
Kauj Ruam 6
Xam cov nyiaj uas tsis muaj VAT, rau cov uas thawj kauj ruam yog kom paub tus nqi tsis tas them se, siv tus qauv ntawm cov kauj ruam dhau los: S = S1 / 1, 18. Xaiv qhov nqi VAT los ntawm tag nrho, rau qhov uas rho tus nqi uas tsis muaj se los ntawm nws, uas yog: VAT = S1 - S = S1 - S1 / 1, 18 = S1 • (1 - 1/1, 18). Kev suav rau tus nqi ntawm 10% tau ua nyob rau hauv txoj kev zoo sib xws.
