Cov kev cai rau kev khaws phau ntawv ntawm kev yuav khoom tau pom zoo los ntawm tsab cai ntawm tsoomfwv Lavxias lub nroog hnub tim 02.12.2000. No. 914. Cov neeg yuav khoom yuav tsum muaj phau ntawv yuav khoom thiab nkag mus rau cov ntawv sau xa khoom tau txais los ntawm tus muag thiaj li txiav txim siab tus nqi se nce ntxiv yuav tsum tau txiav tawm. Yog li, yog tias daim ntawv qhia nqe yog cov ntaub ntawv muab txoj cai los thov VAT txiav tawm, tom qab ntawv yuav khoom nqa tawm ua lub npe sau npe txog VAT txiav tawm.
Cov Lus Qhia
Kauj ruam 1
Yuav ua li cas los tswj phau ntawv yuav khoom kom raug? Ua ntej tshaj plaws, txiav txim siab seb koj yuav coj nws li cas: hauv ntawv lossis xov xwm hluav taws xob? Yog tias koj yuav khaws phau ntawv ntawm yuav khoom nyob rau hauv daim ntawv ntawm cov ntawv xov xwm, tom qab ntawv tus lej ntawm tag nrho nws cov ntawv, khi lawv, affix foob lub koom haum thiab ua tsab ntawv lees paub ntawm nplooj ntawv kawg. Yog tias koj tau xaiv txoj hauv kev nyiam cov xov xwm hluav taws xob, tom qab ntawd thaum kawg ntawm lub sijhawm qhia, cov ntawv yuav khoom yuav tsum luam tawm, cov ntawv yuav tsum yog lej, laced, ntim thiab muaj ntawv pov thawj.
Kauj ruam 2
Sau npe cov ntawv txib uas tau txais los ntawm tus muag khoom hauv phau ntawv yuav khoom sai li sai tau thaum kev txiav se tawm. Thov nco ntsoov tias qhov sib lawv liag ntawm kev xa nyiaj uas tau txais yuav tsis pom nyob hauv phau ntawv yuav khoom. Ntaus tus nqi VAT raug faib rau ntawm tus neeg muag khoom daim ntawv xa khoom hauv kab ntawv kom yog ntawm phau ntawv nthuav. Kem 7 qhia txog tus nqi yuav khoom, kab ntawv 8a-11b muab kev cuam tshuam ntawm VAT tus nqi se ntawm cov khoom muag, ua haujlwm thiab cov kev pabcuam. Thov nco ntsoov tias cov nqi xa ntawv tau sau npe nyob rau hauv phau ntawv yuav khoom tsis yog tsuas yog rau cov khoom yuav khoom lawm, kev ua haujlwm thiab kev pabcuam, tabsis tseem rau tus nqi them uantej tiv thaiv cov khoom xa tuaj tom ntej.
Kauj ruam 3
Ntxiv rau kev xa nqi, cov ntawv tshaj tawm kev lis kev cai rau cov khoom yuav txawv teb chaws tuaj sau npe hauv phau ntawv yuav khoom, nrog rau cov ntaub ntawv them nyiaj lees paub qhov tseeb them VAT ntawm kev ntshuam khoom.
Pib txhua lub quarter tshiab nrog kev sib kis tshiab ntawm phau ntawv yuav, thiab thaum kawg ntawm lub quarter, suav tag nrho. Phau ntawv ntawm kev yuav khoom yog kos npe los ntawm tus thawj saib xyuas nyiaj txiag, tus thawj coj ntawm lub koomhaum yog lub luag haujlwm rau nws saib xyuas.
