VAT yog tus nqi se uas muaj nuj nqis uas tau qhia hauv xyoo 1919 hauv Tebchaws Yelemees los ntawm Wilhelm von Siemens. VAT yog cov nyiaj se uas tsis yog kev them nqi rau lub txhab nyiaj tau los ntawm lub xeev thiab tau txhais tias yog qhov sib txawv ntawm tus nqi ntawm cov khoom muag, suav mus rau hauv tus lej them nqi, thiab tus nqi ntawm lawv cov khoom. Feem ntau thaum mus yuav ib yam khoom, tus neeg yuav them tus VAT uas twb suav nrog nws cov nqi.
Cov Lus Qhia
Kauj ruam 1
Yuav los ntawm TFS. Hauv Western Europe, lub qhov rooj ntawm qhov muaj ntau ntawm cov qhov hluav taws xob tawm yog cim nrog "cov se tsis pub them rau cov neeg ncig teb chaw". Txhais los ntawm lus Askiv - "tsis muaj se rau cov neeg ncig tebchaws." Ntawd yog, los ntawm kev ua ib qho kev yuav khoom hauv cov khw zoo sib xws, koj tuaj yeem txuag tau txaus. Lub hauv paus ntawm "kev txiav se tsis pub yuav khoom" (tom qab no - TFS) yog qhov kev txiav txim tsim nyob rau hauv European Union: yog tias ib tus neeg mus tas ib txhis nyob sab nraud ntawm ciam teb ntawm European Union, ces, tawm mus, koj tuaj yeem tau txais cov nyiaj se rov qab them nyiaj ntawm kev yuav khoom. Lub VAT cov nyiaj ua se tau los yog yooj yim heev. Thaum txiav txim siab yuav khoom hauv khw TFS, yuav muaj ib daim tshev tshwj xeeb, uas, thaum tawm hauv lub tebchaws, cov ntawv pov thawj kev lis kev cai raug muab tso, ces koj tuaj yeem tau txais nyiaj ntawm daim tshev no.
Kauj ruam 2
Nco ntsoov qee cov ntsiab lus, txawm li cas los xij. Thaum ua kev yuav khoom hauv khw TFS, koj yuav tsum hais kom tus muag khoom muab Cov Nqi Se Muag Khoom Dawb, kom paub tseeb tias tus muag khoom tau qhia tus neeg yuav khoom lub npe thiab chaw nyob. Koj tuaj yeem nkag mus rau hauv koj tus kheej. Daim tshev: daim tshev yuav tsum muaj cov nqi yuav khoom, VAT tus nqi thiab tus nqi uas yuav muab (VAT rho nyiaj), uas tus yuav yuav tsum tau txais thaum tawm hauv EU. Nws yuav tsum raug sau tseg tias VAT thiab cov nqe lus sib txawv muaj nyob hauv txawv teb chaws EU. Txawm li cas los xij, raws li txoj cai, koj tuaj yeem tau 10% -19% ntawm tus nqi yuav khoom.
Kauj ruam 3
Tseem nco ntsoov tias hauv qee lub tebchaws EU, yuav kom tau txais VAT cov nyiaj se rov qab, koj yuav tsum tau yuav cov khoom lag luam uas tau teev tseg los ntawm TFS lub khw. Cov khw muag khoom sib txawv kuj muaj lawv tus kheej tshwj xeeb: hauv qee qhov nws yog qhov yuav tsum tau yuav tus nqi teeb tsa hauv txhua lub chaw haujlwm, hauv lwm qhov - hauv ib lub chaw haujlwm, piv txwv li, DVD player thiab discs, tab sis tsis yog DVD player thiab hnav ris tsho).
Kauj ruam 4
Nws kuj tsim nyog pom tias cov neeg muag khoom feem ntau tsis kam ua haujlwm nrog cov se tsis raug them se, txawm tias lawv cov khw muag khoom siv nws. Nyob rau tib lub sijhawm, lawv feem ntau muab hloov los hloov daim ntawv them se tsis muaj nrog tus nqi txo. Pom zoo.
Kauj ruam 5
Saib kab ke kev cai. Thaum lub sijhawm tawm mus, qhia cov ntawv them se tsis raug them se, ntawv hla tebchaws thiab yuav khoom nqa rau cov tub ceev xwm kev lis kev cai. Qee lub tebchaws EU xav kom muaj daim ntawv them nqi muag khoom. Ntau lub tebchaws (Holland, Sweden) tseem tau tshaj tawm txoj cai lij choj uas tsim los ntawm kev lis kev cai lub thawv yuav tsum muab tso rau tsis pub dhau 30 hnub. txij hnub ntawm kev yuav khoom. Thiab hauv Tebchaws Yelemees, cov kev lis kev cai muab lub thwj tsuas yog tias cov khoom tseem raug kaw.
Kauj Ruam 6
Tom qab tsis muaj daim tshev them se dawb, mus rau VAT cov nyiaj rov qab ntawm lub tshav dav hlau thoob ntiaj teb. Koj yuav tsum qhia meej ua ntej qhov twg cov ntsiab lus them nyiaj rov qab tau nyob. Txawm li cas los xij, yog tias koj tsis tswj kom tau txais nyiaj nyob hauv tshav dav hlau, koj tuaj yeem ua nws ntawm lwm VAT cov nyiaj se rov qab, vim lawv lub network tau kis thoob ntiaj teb.
Kauj Ruam 7
Mus yuav tom kiab khw-pub dawb. Qee lub sij hawm muaj daim phiajcim tsis pub dawb rau cov khw lossis tshav dav hlau cov khw. Nws yuav tsum raug sau tseg tias "tsis muaj lub luag haujlwm" thiab "Tax-free" yog ib qho thiab tib yam. Duty-free trade tseem tau ua nyob thoob ntiaj teb cov dav hlau, nkoj nkoj, thiab lwm yam. Nyob rau tib lub sijhawm, tus nqi rau cov khoom ntawm no yog ntau dua li cov khw muag khoom qub. Cov khw muag khoom noj pub dawb tsis yog npaj rau cov pej xeem txawv teb chaws xwb, tab sis kuj yog rau cov pej xeem hauv lawv lub teb chaws uas mus ncig txawv teb chaws. Hauv qhov no, lub ntsiab lus tseem ceeb yog tias cov khoom lag luam yuav tsum tsis txhob coj rov qab mus rau tib lub tebchaws. Txhawm rau ua qhov no, koj tuaj yeem yuav cov khoom hauv tshav dav hlau tsuas yog tau nthuav qhia daim pib mus rau kev tsav dav hlau txawv tebchaws.
