Qhov xav thov kom xa tus xa khoom tuaj yeem tsim vim muaj ntau qhov laj thawj: kev muab cov khoom lag luam qis thiab tsis tiav, cov zaub mov xa tuaj tsis zoo, kev txiav tawm ntawm daim ntawv cog lus, thiab lwm yam. Nws tsis muaj teeb meem dab tsi ntawm lawv coj mus rau qhov tsis lees ntawm kev lees paub, kev ua haujlwm yuav tsum tau xav txog nyob rau hauv cov ntawv teev nyiaj txiag.
Cov Lus Qhia
Kauj ruam 1
Txiav txim siab yog tias qhov teeb meem rov qab yog cuam tshuam nrog kev ua haujlwm tsis zoo los ntawm tus xa khoom ntawm cov lus cog tseg ntawm kev muag khoom. Qhov tseeb yog tias yog cov khoom lag luam zoo raug xa mus raws sijhawm, thiab tag nrho cov luag haujlwm tau ua tiav, tom qab ntawv tsuas yog txoj kev xa cov khoom xa rov qab yog muag nws hauv qhov kev txiav txim rov qab. Thaum muaj kev sib yuav, yuav tsum ua lwm yam haujlwm. Nco ntsoov tias raws li PBU 5/01, cov koom haum cov khoom lag luam xav tau los ntawm nws rau kev muag khoom ntxiv yog suav tus nqi ntawm qhov tau txais. Hauv cov khw muag khoom, txawm li cas los xij, cov nqi hauv kev muag khoom tuaj yeem siv los ua lub hauv paus rau kev suav.
Kauj ruam 2
Ua cov ntaub ntawv tsim nyog rau kev xa khoom.
Kauj ruam 3
Sau cov ntaub ntawv tseeb ntawm cov zaub mov xa khoom thiab qhov tshwm sim muaj nuj nqis rau tus neeg xa khoom (Dt 41/2 CT 60).
Kauj ruam 4
Txheem tus nqi VAT ntawm cov khoom xa khoom (Dt 19/3 K 60 60).
Kauj ruam 5
Xav txog tus nqi ntawm cov khoom lag luam tawm (Dt 41/2 CT 42).
Kauj Ruam 6
Xa cov VAT uas txiav tawm tau (Dt 68 Kt 19/3).
Kauj Ruam 7
Tshaj tawm tus nqi them rau tus xa khoom rau cov khoom xa khoom (Dt 60 CT 51).
Kauj ruam 8
Cov koom haum lag luam muag siv cov qauv zoo sib xws nrog kev hloov kho me me: hloov chaw tus account 41/2, 41/1 yog siv, thiab vim tias tsis tas yuav tsum tau coj mus rau hauv tus lej kev lag luam, yog li ntawd, kev nkag "Dt 41/2 Kt 42" yog tsis tau ua.
Kauj Ruam 9
Saib xyuas qhov xa rov qab ntawm cov khoom yuav. Yog hais tias nws cuam tshuam nrog kev yug menyuam, kev nqis tes yuav ua hauv qab no.
Kauj ruam 10
Siv tus nqi ntawm cov khoom tsis raug mus rau kev sib hais haum nrog tus xa khoom (Dt 76/2 K 41 41/1 - lag luam wholesale lossis 41/2 - muag khoom).
Kauj ruam 11
Rov qab cov lag luam npoo ntawm cov khoom nthuav tawm rau xa rov qab (Dt 76/2 Kt 42).
Kauj ruam 12
Rov qab xa tus nqi VAT (Dt 76/2 Kt 68).
Kauj ruam 13
Thaum tsis pom zoo los ntawm cov khoom zoo, koj yuav tsum xav txog nws cov khoom muag rov qab raws li cov txheej txheem hauv qab no.
Kauj ruam 14
Xav txog cov nyiaj tau los ntawm kev muag khoom mus rau tus neeg xa khoom (Dt 62 Kt 91/1).
Kauj ruam 15
Sau tawm tus nqi yuav khoom ntawm cov khoom (Dt 90/2 Kauj 41/1).
Kauj ruam 16
Xam tus VAT ntawm cov khoom lag luam xa rov qab (Dt 90/3 Kt 68).
Kauj ruam 17
Sau cov nyiaj them los ntawm cov xa khoom (Dt 51 Kt 62).
