Thaum xam xyuas cov nqi se ntxiv, sau daim ntawv muag khoom lossis yuav khoom xa tuaj, muab daim ntawv qhia nqe lossis kos daim se, tus neeg sau ntawv yuav ua rau VAT yuam kev. Txhawm rau txhim kho qhov ua yuam kev pom, nws tsis txaus rau ib qho kev lag luam xa daim ntawv them se hloov tshiab; nws yog qhov yuav tsum tau ua qee yam kev ntsuas ntxiv uas tau hais hauv kev cai lij choj.
Nws yog qhov tsim nyog
- - daim ntawv qhia nqe;
- - phau ntawv muag;
- - Phau ntawv yuav khoom;
- - daim ntawv them se.
Cov Lus Qhia
Kauj ruam 1
Txheeb xyuas qhov ntau ntawm cov cai uas piav qhia cov xwm txheej sib txawv rau kev kho cov VAT yuam kev. Yog li seem 1 ntawm Kos Duab. 54 ntawm Cov Cai Them Se ntawm Lavxias Lavxias tau tsim tus txheej txheem rau kev rov suav cov nyiaj them se ntawm cov se thiab cov nyiaj se thaum lub sijhawm ua tsis yog. Hauv Kos Duab. 81 ntawm Txoj Cai Them Se ntawm Lavxias Cov Ntaub Ntawv sau tseg tias nws yog ib qhov tsim nyog yuav tsum xa cov ntawv them se rov qab. Tsis tas li, raws li txoj cai ntawm tsoomfwv Lavxias Lub Xeev No. 914 hnub tim 01.12.2000, uas tau pom zoo Cov Kev Cai rau kev tswj hwm kev suav nyiaj hauv VAT (txij li no hu ua Cov Cai), nws yog qhov tsim nyog los kho kom tsim nyog cov ntawv qhia nqe thiab muag thiab yuav cov phau ntawv, qhov twg yuam kev tus nqi VAT tshwm.
Kauj ruam 2
Kho daim ntawv qhia nqe. Raws li kab lus 29 ntawm Cov Cai, nws yog qhov yuav tsum tau hla tus nqi tsis yog ntawm VAT, ces nkag mus rau qhov ntsuas qhov muaj tseeb, qhia hnub tim ntawm kev hloov kho, ntawv pov thawj nrog kos npe ntawm lub taub hau thiab lub foob ntawm lub lag luam. Tsuas yog lub koom haum uas tau muab tshaj tawm, uas yog tus xa khoom, muaj txoj cai los kho cov ntaub ntawv rau daim ntawv sau nqi. Hauv qhov no, tus yuav yuav tsum hu rau tus neeg xa khoom nrog kev thov kom kho VAT yuam kev. Hmoov tsis zoo, lub tuam txhab tsis yog lub luag haujlwm raug cai rau kev xa daim ntawv qhia thiab yuav tsis kam kho nws, yog li cov neeg yuav khoom feem ntau yuav tsum daws qhov teeb meem hauv tsev hais plaub.
Kauj ruam 3
Kho cov teeb meem raug txheeb xyuas raws hauv kev yuav khoom nqa nyiaj thiab muag khoom nqa. Raws li Cov Cai, Kev kho cov lus nkag hauv qhov kev yuav khoom nqa nyiaj thiab phau ntawv muag khoom nqa tau nqa los ntawm kev kos cov ntawv ntxiv. Lawv tau sau los ntawm cov qauv piv txwv nrog cov ntawv seem ntawm phau ntawv, thaum lub sijhawm tau sib haum nrog VAT yuam kev thiab hnub tim ntawm daim ntawv ntxiv tau qhia. Saib lub ntsab xaus tom qab kab kawg tom qab kev txhim kho kho thiab ua pov thawj rau daim ntawv nrog kos npe ntawm tus thawj kws khaws ntaub ntawv. Nws yog txwv tsis pub sau ntau cov ntaub ntawv rau hauv daim ntawv ntxiv.
Kauj ruam 4
Xa cov ntaub ntawv ua se hloov tshiab. Raws li kab lus 5 ntawm tsab xov xwm 81 ntawm Cov Cai Them Se ntawm Lavxias teb sab, lub tuam txhab npaj tsab ntawv tshaj tawm tshiab hauv daim ntawv uas siv tau nyob rau lub sijhawm se rau cov kev ua yuam kev VAT raug kuaj pom. Rov ua tag nrho cov kab thiab cov ntsuas, nco ntsoov kom kho qhov yuam kev.
