VAT yog tus nqi txo se rau cov neeg siv khoom lossis cov kev pabcuam. Nws raug them rau yuav luag txhua yam khoom muag thiab "poob rau ntawm lub xub pwg nyom" ntawm cov neeg siv khoom kawg. Hauv qhov no, tus nqi VAT uas tau npaj los them rau pob nyiaj yog txiav txim siab nyob rau hauv daim ntawv ntawm qhov sib txawv ntawm cov nyiaj se tau suav nrog cov nyiaj them rau cov khoom muag los ntawm cov neeg them se thiab cov se uas tau them rau cov muab khoom siv rau cov ntaub ntawv yuav khoom.
Cov Lus Qhia
Kauj ruam 1
Txhawm rau kom tau txais VAT kev txiav tawm se, qee yam kev ua haujlwm yuav tsum tau ntsib:
- cov khoom yuav tsum yog yuav khoom siv rau kev nqis tes ua txhua yam haujlwm kev tsim khoom lossis rov muag khoom, thiab lwm yam haujlwm uas tau ua dhau VAT;
- cov se tau them rau cov tub ceev xwm kev lis kev cai thaum thauj cov khoom hauv thaj tsam kev lis kev cai;
- cov khoom lag luam tau sau npe;
- daim ntawv qhia yuav tsum tau kos kom raug.
Kauj ruam 2
Nyeg, VAT cov se tawm txo nqi se suav nrog:
- VAT suav los ntawm tus neeg them se ntawm tus nqi ntawm kev them nyiaj tau txais los ntawm kev xa tawm ntawm kev xa tawm ntawm kev ua haujlwm lossis khoom muag. Cov kev txiav tawm tshwj xeeb yog tsim los ntawm lub sijhawm ntawm cov zaub mov xa khoom ntawm cov khoom lag luam cuam tshuam.
- VAT ntawm kev teeb tsa cov peev txheej ruaj ruaj, tsim peev tsim vaj tsev, ntawm lub tsev tsim vaj tse hauv kev nce qib, cov kev pabcuam lossis cov khoom siv yuav khoom tsim rau kev tsim kho thiab ua haujlwm;
- tus nqi VAT raug them thaum ua kev tsim kho thiab teeb tsa cov kev pabcuam rau tus kheej noj;
- tus nqi VAT uas tau them rau cov kev siv rau ntau cov kev mus ncig ua lag luam thiab kev lom zem cov nuj nqis tsis pub dhau;
- tus nqi VAT tab sis cov nqi tshaj tawm thiab tus nqi khiav lag luam hauv tuam txhab tsheb;
- VAT them rau kev ua txhaum ntawm cov lus cog tseg.
Kauj ruam 3
Txhawm rau kom tau txais tus nqi VAT rau qhov tau los ntawm cov cuab yeej muaj ntxeem tau thiab cov khoom muaj nqis, koj yuav tsum ua qhov kev lees txais cov khoom rau cov nyiaj txiag.
Kauj ruam 4
Txhawm rau kom tau txais kev txiav tawm VAT txiav tawm ntawm cov neeg txawv teb chaws, koj yuav tsum them nws thawj zaug rau pob nyiaj siv thiab ua raws li cov kev mob ntawm kev siv cov khoom siv yuav khoom rau kev ua ub no.
Kauj ruam 5
Kev txiav tawm VAT suav los ntawm kev tshaj tawm ua ntej tus lej ntawm kev lag luam tawm ntawm cov khoom lag luam tawm sab nraud thaj tsam ntawm Lavxias teb sab yog ua tom qab hnub muag ntawm cov khoom no.
Kauj Ruam 6
Txhua qhov VAT txiav tawm uas cuam tshuam nrog cov khoom siv hauv cov haujlwm ntau lawm thiab muag cov khoom lag luam tawm tau tsuas yog ua tau raws li kev xa cov ntaub ntawv lees paub cov khoom xa tuaj rau cov tub ceev xwm se.
