Qee zaum, thaum muaj kev lag luam ntawm cov haujlwm ntawm cov lag luam, cov xwm txheej tshwm sim thaum tus neeg yuav khoom xa cov khoom lag luam xa rov qab. Lawm, tus accountant yuav ntsib qee qhov teeb meem: yuav ua li cas muab cov nyiaj se no, yuav cuam tshuam nws li cas hauv kev suav thiab yuav ntsuas VAT li cas?
Cov Lus Qhia
Kauj ruam 1
Raws li Kev Cai Lij Choj (Civil Code), tus neeg yuav khoom muaj cai rov qab cov khoom xa rov qab rau tus neeg xa khoom, xa nws mus rau nws raws li cov ntawv cog lus xa khoom. Qhov thib ob, nyeg, yog yuam kom coj nws rov qab. Tab sis nws yuav tsum raug sau tseg tias cov neeg yuav khoom nyob rau hauv cov ntaub ntawv no yuav tsum sau ntawv rau koj qhov chaw nyob ib daim ntawv sau tseg rau kev nqa khoom ntawm cov khoom lag luam, thaum nws yuav tsum sau tseg tias cov khoom no yog qhov xa rov qab.
Kauj ruam 2
Yuav ua li cas xav txog txhua yam no hauv cov ntawv teev se? Yog tias tus neeg yuav khoom yog tus them se VAT, thiab nws tau rov qab rau koj cov khoom uas nws tau txais yav dhau los rau kev suav, ces nws yuav tsum kos daim ntawv sau nqe tshiab. Cov xwm txheej no tau qhia meej los ntawm Lavxias Ministry of Finance. Qhov yog tias tom qab lees txais cov khoom muag rau kev suav nyiaj, tus neeg yuav khoom lees paub nws kev pom zoo rau kev hloov chaw ntawm cov khoom rau hauv tswv cuab.
Kauj ruam 3
Tom qab cov khoom tau xa rov qab rau koj, thiab cov ntawv sau nqe yog nyob hauv koj txhais tes, koj yuav tsum xav txog qhov kev hloov pauv hauv cov ntawv teev nyiaj, uas yog, sau npe nws zoo li kev tau txais cov khoom lag luam, sau npe rau hauv phau ntawv yuav khoom.
Kauj ruam 4
Raws li Txoj Cai Sau Tseg, tus neeg tuaj yeem tuaj yeem nqa tawm tus nqi rau VAT thaum muaj kev hloov pauv rau hauv kev txheeb nyiaj hauv kev txuas nrog kev xa khoom rov qab. Cov neeg kuaj xyuas piav qhia tias kev txiav tawm tus nqi yog muaj peev xwm tsuas yog tom qab VAT them nyiaj, uas yog, yog tias koj tau txais cov khoom lag luam dhau los rov qab rau hauv tib lub sijhawm tshaj tawm cov zaub mov xa tuaj, koj yuav tsum xub them VAT, thiab mam li txiav tawm.
Kauj ruam 5
Tag nrho cov haujlwm saum toj no yuav tsum tau xav txog hauv kev sau nyiaj raws li hauv qab no:
- D45 "Cov khoom xa mus" K41 "Cov Khoom Muag" - tus nqi ntawm cov khoom xa khoom tau raug xam;
- D97 "Cov nqi txo" K68 "Kev suav ntawm cov se thiab cov nqi" tus nqi "Tus nqi them se ntxiv" - VAT raug them rau cov khoom xa khoom;
- D41 "Cov Khoom Muag" K45 "Cov Khoom Muag" - xav txog tus nqi ntawm cov khoom xa rov qab;
- D19 "Tus nqi them se ntxiv rau cov khoom muaj nqis" К97 "Cov nuj nqis tsis raug" - tus nqi VAT ntawm cov khoom xa rov qab tau cuam tshuam;
- D68 subaccount "Tus nqi them se ntxiv" K19 "Tus nqi se ntxiv rau cov khoom muaj nqis" - tus nqi VAT ntawm cov khoom xa rov qab yog txais rau kev txiav tawm.
