VAT yog tus nqi se ncaj qha rau tus nqi ntawm cov khoom lag luam, kev ua haujlwm, thiab kev pabcuam. Txij li nws tau them los ntawm cov neeg siv tag, intermediaries muaj cai txiav tawm tus nqi tsub ntawm txhua theem. Xws li cov txheej txheem netting tau tsim los kom tsis txhob ua se rau ob npaug.
Nws yog qhov tsim nyog
- - daim ntawv qhia nyiaj;
- - cov ntaub ntawv lees paub lub hom phiaj thiab qhov tseeb ntawm yuav, qhov ntau ntawm cov ntaub ntawv VAT.
Cov Lus Qhia
Kauj ruam 1
Ua ntej, txiav txim siab tus nqi se, uas tuaj yeem yog 0%, 10% thiab 18%. Hauv thawj qhov xwm txheej, nws yog npaj rau kev xa tawm, hauv ob - rau cov khoom tseem ceeb thiab me nyuam cov khoom, hauv qhov thib peb - rau tag nrho lwm yam khoom lag luam.
Kauj ruam 2
Npaj cov ntaub ntawv uas yuav xav tau kom tiav qhov kev hloov pauv. Lawv yuav tsum qhia: - Qhov tseeb ntawm kev yuav khoom thiab cov nqi VAT (daim ntawv qhia nqe); - kev hloov pauv ntawm cov khoom muaj nuj nqis (daim ntawv them nqi); ntxiv rau cov ntaub ntawv sau, lwm tus xav tau, piv txwv li, cov lus teev nyiaj txiag-kev xam, yog tias nws xav tias yuav them nyiaj rau Pension Fund.
Kauj ruam 3
Xav txog qhov tseeb ntawm kev yuav khoom siv cov kev tshaj tawm hauv qab no: Dt 41 CT 60. Tus lej 41 yog nquag, nws yog npaj rau kev suav nyiaj ntawm cov khoom, cov ntaub ntawv ntawm tus nqi yuav khoom yog nkag ntawm nws. Txij li qhov txiaj ntsig rau VAT uas yuav tsum tau rov suav tau nkag mus rau lub koom haum, lawv tau sib cav. Tus lej 60 "Kev Hais Haum nrog cov neeg muab khoom thiab cov neeg ua haujlwm" yog nquag-passive, tab sis nyob rau hauv cov ntaub ntawv no nws yog siv los ua passive. Yog li, tus nqi them rau tus muag yuav tsum muab sau cia ntawm qhov nyiaj qiv.
Kauj ruam 4
Siv tshaj tawm Dt 19 Kt 60 kom pom tseeb tus nqi VAT. Tus lej 19 "VAT ntawm cov kev tau txais qhov tseem ceeb" yog xav kom muaj kev cuam tshuam cov nyiaj se ntawm cov khoom tau txais. Nws sau rau ntawm kab sib cais hauv cov ntawv xa khoom thiab daim ntawv sau nqe.
Kauj ruam 5
Sau tawm cov nuj nqis rau kev yuav khoom ntawm tangibles siv cov ntawv sau Dt 91/02 CT 41. Nyob rau ntawm daim debit ntawm tus nquag-passive account 91/2 "Lwm yam kev siv nyiaj", koj yuav tsum sau tus nqi uas siv rau kev yuav khoom, thiab ntawm credit 41, feem, tus nqi ntawm cov khoom lag luam.
Kauj Ruam 6
Xam VAT siv cov kev lw Dt 91/02 Kt 68/02. Ntawm tus nquag-passive account 68/2, kev suav rau se thiab nqi tau sau tseg.
Kauj Ruam 7
Xa cov VAT uas txiav tawm tau. Hauv qhov no, siv kev sib sau lus: Dt 68/02 Kt 19.
