Hauv kev ua haujlwm ntawm kev lag luam, tus kws suav nyiaj txiag thiab tus thawj coj ntawm lub koomhaum tuaj yeem ntsib cov xwm txheej zoo li sau ntawv yuav tawm cov khoom lossis cov khoom puas tag sijhawm. Cov tsis xws luag tuaj yeem kuaj pom ob qho tib si thaum tsim cov ntawv thiab xaiv cov khoom. Raws li PBU 10/99, hauv kev teev npe, cov kev siv nyiaj ntawd xa mus rau lwm cov nuj nqis.
Cov Lus Qhia
Kauj ruam 1
Txhawm rau sau tawm ib yam khoom, koj yuav tsum teem caij cov lus nug. Txhawm rau ua qhov no, pom zoo rau cov khoom siv hauv cov khoom xa tuaj, xaiv tus thawj tswj hwm. Ua li no, kos ib qho kev txiav txim. Hauv tib cov ntaub ntawv tswj hwm, qhia cov khoom thiab hnub ntawm tshuaj ntsuam xyuas, nrog rau cov laj thawj rau nws kev coj ua.
Kauj ruam 2
Tom qab txheeb xyuas cov khoom puas lossis cov khoom puas, sau daim ntawv qhia, uas muaj daim ntawv tsis txaus siab No. INV-26. Yog tias cov khoom pov tseg, kos ib daim ntawv pov thawj pov tseg (daim ntawv No. TORG-16). Cov ntaub ntawv no yuav tsum raug kos npe los ntawm tus thawj coj ntawm lub koomhaum, ntxiv rau los ntawm cov tswvcuab ntawm pawg saib xyuas. Yog tias cov khoom pov tseg tom qab kev sib tua, ua kom paub meej tag nrho cov haujlwm nrog xaj.
Kauj ruam 3
Raws li tsab xov xwm 146 ntawm Txoj Cai Sau Se, thaum sau cov khoom tsis raug, koj yuav tsum tau rov qab tus VAT yav dhau los them rau pob nyiaj siv. Txhawm rau ua qhov no, npaj cov se ua tiav tshiab. Nco ntsoov tias tus nqi yuav khoom ntawm cov khoom no yuav tsis txiav tawm tus nqi se thaum suav nyiaj se. Cov khoom siv tsis zoo kuj tsis tuaj yeem raug vim yog qhov ntuj ploj. Thiab los ntawm qhov no peb tuaj yeem xaus tias kev sib yuav tau sau tseg ntawm kev siv nyiaj ntawm lub tuam txhab nyiaj txiag. Tsis txhob hnov qab qhia tus nqi VAT uas tau txiav tawm hauv cov nyiaj coj mus muag.
Kauj ruam 4
Sau cov khoom siv hauv kev sau nyiaj txiag. Ua nws nrog cov ntawv tshaj tawm nram qab no: D94 K41 - dhau lawm (tiv thaiv) cov khoom raug kuaj pom; D94 K19 - VAT raug sau tawm los ntawm kev yuav khoom ntawm cov nqi them dhau cov khoom siv (cov tsis xws luag); D19 K68 - VAT raug them rau cov peev nyiaj tau rov qab; D91 "Lwm Yam cov nuj nqis "subaccount K94 - sau tawm cov khoom siv tas sij hawm (tsis xws luag).
Kauj ruam 5
Yog tias koj tsis xav rov qab VAT yav dhau los them nyiaj, npaj rau qhov tseeb tias cov neeg soj ntsuam se yuav muaj teeb meem nrog koj. Cov khoom lag luam yuav tsum tau sau tawm ntawm cov nqi muag khoom suav nrog cov nqi se ntxiv.
