Yog tias ib lub koom haum nqa tawm kev lag luam, ob qho tib si them se thiab zam ntawm VAT, nws raug yuam kom faib cov "tswv yim" VAT, uas yog, suav nrog tus nqi ntawm cov khoom yuav thiab cov kev pabcuam. Tom qab tag nrho, yog tias cov khoom muaj nqis tau siv nyob rau hauv VAT-cov haujlwm them se, cov "tswv yim" VAT raug txiav tawm, thiab yog tias nyob rau hauv cov se tsis tau them se, nws suav nrog tus nqi ntawm cov khoom. Tab sis feem ntau cov koom haum nws tus kheej tsis paub yuav ua li cas thiab qhov twg siv qhov khoom muaj nqis.
Nws yog qhov tsim nyog
Tus nqi ntawm cov khoom lag luam (ua haujlwm, kev pabcuam) tau thauj khoom thaum lub sijhawm them se, ob qho tib si raug VAT thiab tsis
Cov Lus Qhia
Kauj ruam 1
Yog tias koj txoj kev lag luam muaj ntau yam sib txawv uas nws suav nrog ob qho txiaj ntsig ntxiv cov nyiaj tau them se ua lag luam thiab cov raug zam los ntawm nws, koj yuav tsum khaws cov ntaub ntawv sib txawv ntawm ob qhov kev hloov no thiab tus VAT tus nqi rau cov khoom muag, cov khoom muaj nqi thiab cov cuab yeej muaj nqi tsis paub. Thaum tsis muaj kev cais cia nyiaj txiag, tag nrho lub nra ntawm "tawm tswv yim" VAT yuav poob rau koj, vim koj yuav tsis muaj cai txiav tawm ntawm nws lossis suav nrog hauv cov nuj nqis. Qhov tseeb thiab cov txheej txheem ntawm kev cais nyiaj yuav tsum muab kho ua ke hauv kev cai tswj hwm nyiaj txiag, txawm hais tias tsis muaj qhov yuav tsum tau ncaj qha rau qhov no hauv Txoj Cai Sau Se.
Kauj ruam 2
Nyob rau hauv cov xwm txheej uas tus neeg them se, hauv txoj cai, tsis muaj sijhawm los txiav txim rau yam kev ua lag luam (them se lossis tsis) cov khoom muag, kev pabcuam, khoom ntiag tug, thiab lwm yam yuav raug siv, muaj cov ntsiab cai ntawm kev faib tawm ncaj ncees ntawm tuaj”VAT. Rau qhov no, qhov ntsuas tseem ceeb xws li tus nqi ntawm cov khoom lag luam (ua haujlwm, kev pabcuam) tau thauj khoom thaum lub sijhawm them se. Txhawm rau kom muab cov nqi VAT txiav tawm, nws yog qhov tsim nyog yuav tsum tau muab tus nqi VAT kom faib tawm los ntawm tus nqi ntawm cov khoom thauj xa mus rau VAT, thiab muab faib los ntawm tag nrho tus nqi ntawm cov khoom xa hauv lub sijhawm them se. Raws li, tus nqi VAT suav nrog cov nqi ntawm cov khoom lag luam yog sib npaug rau cov nqi ntawm cov khoom xa khoom, uas tsis raug rau VAT.
Kauj ruam 3
Cov kev cai lij choj tseem tsis tau tsim seb puas yuav suav qhov sib npaug kom coj tus nqi ntawm cov khoom xa khoom suav nrog VAT lossis tsis. Ministry of Finance ntseeg tias tus nqi yuav tsum tau coj yam tsis muaj VAT, tab sis qee zaum lub tsev hais plaub qee zaum muaj kev xav txawv. Yog li cov ntsiab lus no tseem yuav tsum tso npe rau hauv txoj cai tswj hwm nyiaj txiag.
Kauj ruam 4
Raws li tuaj yeem pom los ntawm cov qauv rau cov sib faib sib npaug ntawm VAT, qhov kev faib khoom no tuaj yeem nqa tawm tsuas yog thaum kawg ntawm lub sijhawm se. Lub sijhawm no, tus VAT raug xa mus rau kev faib tawm los ntawm kev xam yog muab tso rau hauv daim ntawv ntawm daim debit tshuav ntawm tus nqi ntawm "Tus nqi them se ntxiv rau cov nyiaj tau txais".
Kauj ruam 5
Yog tias nyob rau lub sijhawm them se cov nqi ntawm kev ua haujlwm uas tsis raug VAT tsis tshaj 5% ntawm tag nrho cov nqi ntawm lub chaw lag luam, ces kev cais nyiaj yuav tsis khaws cia thiab tag nrho tus nqi ntawm "cov nkag" VAT yuav raug txiav tawm. Qhov no yuav siv mus rau ob qho tib si tus nqi ncaj qha ntawm kev tsim khoom thiab muag cov khoom muag (ua haujlwm, kev pabcuam), thiab lwm yam nqi tau cuam tshuam nrog kev tsim khoom thiab muag cov khoom thiab cov kev pabcuam no.
