Daim ntawv qhia nqe yog cov ntaub ntawv lees paub txog kev hloov cov khoom ntiag tug cov cai rau ib qho khoom lag luam, nrog rau kev txiav tawm tus nqi txiav tawm tus nqi teev cov nqi se ntxiv (VAT). Nws tsim nyog sau cia tias muaj qee cov khoom lag luam nrog tus nqi se ntawm 0%. Thiab qhov no tsis zam lub tuam txhab los ntawm qhov xav tau los tsim cov ntawv qhia nyiaj. Hauv qhov no, nws tau nthuav tawm yam tsis muaj VAT.
Cov Lus Qhia
Kauj ruam 1
Daim ntawv qhia nqe xa tawm tsis pub dhau 5 hnub txij li hnub ua haujlwm ntawm kev ua haujlwm, hloov chaw ntawm cov khoom ntiag tug, muab cov kev pabcuam lossis khoom thauj khoom. Txoj cai no yog tswj los ntawm kab lus 3 ntawm Tshooj 168 ntawm Txoj Cai Lij Choj ntawm Lavxias Cov Cai. Cov ntaub ntawv raug teeb tsa raws li kab lus 5 thiab 6 ntawm Tshooj 169 ntawm RK RF, txwv tsis pub nws yuav tsis lees txais ua cov ntawv pov thawj tseem ceeb hauv kev npaj ntawm cov ntaub ntawv teev nyiaj txiag lossis VAT.
Kauj ruam 2
Hauv kab ntawv 1, qhia tus naj npawb, hnub tim ntawm daim ntawv qhia nyiaj. Cov ntaub ntawv yog suav cov hauv cov theem raws caij nyoog, yog li cov nqi no yuav tsum tau kuaj xyuas ua ntej. Cov kab 2, 2a, 2b muaj cov ntaub ntawv hais txog tus neeg xa khoom ntawm cov khoom muag lossis tus muag khoom; hauv kab 6, 6a, 6b - ntsig txog tus qhua tuaj noj mov lossis tus yuav. Nov yog tag nrho lub npe ntawm lub koom haum, nws qhov chaw nyob, chaw kuaj xyuas thiab TIN. Yog tias qhov khoom xa tawm ntawm cov khoom thauj tau nqa tawm los ntawm tus neeg sab nraud, qhia nws lub npe hauv kab 3. Los yog tso txoj kab tav toj.
Kauj ruam 3
Sau rau kab ntawv txhua ntawm 1 txog 11, sib phim rau cov khoom lag luam lossis kev pabcuam muag. Sau lub npe hauv kab ntawv thib 1, thiab cov kev ntsuas ntawm qhov ntsuas (phaus, pieces, meters, thiab ntxiv mus) - hauv qeb thib 2. Hauv kem 3, qhov ntau thiab tsawg ntawm cov khoom sib xws nrog daim ntawv sau nqe.
Kauj ruam 4
Qhia rau hauv kab ntawv thib 4 tus nqi ntawm cov khoom muag rau cov ntsuas ntawm cov ntsuas sib haum rau cov ntawv cog lus xa khoom. Tom ntej no, khij qhov ntau ntxiv los ntawm tus nqi thiab tau txais tus nqi ntawm cov khoom lag luam hauv kem 5. Yog tias cov khoom lag luam zoo tsis txaus siab, sau cov nqi ntawm qhov cuam tshuam ntawm lub luag haujlwm hauv kem 6.
Kauj ruam 5
Hauv kab ntawv 7, sib haum rau tus nqi se, nkag mus rau tus nqi 0% yog tias cov khoom tsis yog VAT, lossis muab tes sau yog tias lub koom haum tsis yog VAT them nyiaj. Hauv kem 8 koj yuav tsum tso 0 lossis sau "Tsis muaj VAT". Hauv seem 9, taw qhia tus nqi ntawm cov khoom xa los ntawm kem 5. Thaum ua haujlwm no, daim ntawv xa khoom tiav.