{"id":5998,"date":"2017-01-03T01:04:40","date_gmt":"2017-01-03T08:04:40","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=5998"},"modified":"2017-05-03T02:00:38","modified_gmt":"2017-05-03T09:00:38","slug":"cac-sac-thue-hien-hanh-dang-thuc-hien-o-viet-nam","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/cac-sac-thue-hien-hanh-dang-thuc-hien-o-viet-nam\/","title":{"rendered":"C\u00e1c s\u1eafc thu\u1ebf hi\u1ec7n h\u00e0nh \u0111ang th\u1ef1c hi\u1ec7n \u1edf Vi\u1ec7t Nam"},"content":{"rendered":"\n

C\u00e1c s\u1eafc thu\u1ebf hi\u1ec7n h\u00e0nh \u0111ang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf Vi\u1ec7t Nam.<\/p>\n

1. Thu\u1ebf M\u00f4n B\u00e0i<\/strong>
\n\u2022 Thu h\u00e0ng n\u0103m v\u00e0o c\u00e1c c\u01a1 s\u1edf kinh doanh c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh. M\u1ed7i n\u0103m thu 1 l\u1ea7n v\u00e0o \u0111\u1ea7u n\u0103m.
\n\u2022 C\u00e1c t\u1ed5 ch\u1ee9c HTKT \u0111\u1ed9c l\u1eadp: DNNN, C\u00f4ng ty c\u1ed5 ph\u1ea7n, C\u00f4ng ty TNHH, DN t\u01b0 nh\u00e2n: 850.000 \u0111\u1ed3ng\/n\u0103m (b\u1eadc 1).
\n\u2022 C\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1eb7c b\u00e1o s\u1ed5 (chi nh\u00e1nh, c\u1eeda h\u00e0ng): 550.000 \u0111\u1ed3ng\/n\u0103m (b\u1eadc 2).
\n\u2022 C\u00e1c CSKD kh\u00e1c: n\u1ed9p theo bi\u1ec3u.<\/p>\n

2. Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p<\/strong>
\n\u2022 Thu\u1ebf thu v\u00e0o c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p.
\n\u2022 C\u00e1ch t\u00ednh:<\/p>\n

Thu\u1ebf SD\u0110NN 1 n\u0103m = Di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf x \u0110\u1ecbnh su\u1ea5t thu\u1ebf x Gi\u00e1 th\u00f3c t\u00ednh<\/span>thu\u1ebf<\/span><\/p>\n

V\u00ed d\u1ee5: M\u1ed9t h\u1ed9 n\u00f4ng d\u00e2n c\u00f3 270 m2 (2 s\u00e0o) \u0111\u1ea5t tr\u1ed3ng l\u00faa h\u1ea1ng 1. Gi\u00e1 th\u00f3c t\u00ednh thu\u1ebf l\u00e0 2000 \u0111\/kg.S\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p 1 n\u0103m l\u00e0: 0,0720 (ha) x 550 ( kg\/ha) x 2000 (\u0111\/kg) = 79.200 \u0111\u1ed3ng.<\/p>\n

3. Ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong>
\n\u2022 Ti\u1ec1n thu\u00ea \u0111\u1ea5t thu v\u00e0o c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho thu\u00ea \u0111\u1ea5t. N\u1ed9p h\u00e0ng n\u0103m v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 th\u00e0nh SXKD c\u1ee7a DN.
\n\u2022 C\u00e1ch t\u00ednh:<\/p>\n

\u2022 H\u1ec7 s\u1ed1 t\u00ednh gi\u00e1 thu\u00ea \u0111\u1ea5t: o Ng\u00e0nh SXVC, XD, v\u1eadn t\u1ea3i: 0,5% o Ng\u00e0nh th\u01b0\u01a1ng m\u1ea1i, du l\u1ecbch, b\u01b0u \u0111i\u1ec7n, ng\u00e2n h\u00e0ng: 0,7%
\n\u2022 V\u00ed d\u1ee5: M\u1ed9t DN thu\u00ea 5.000 m2 \u0111\u1ea5t l\u00e0m nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t. Gi\u00e1 1m2 \u0111\u1ea5t theo qui \u0111\u1ecbnh c\u1ee7a TP l\u00e0 1.000.000 \u0111. Ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p 1 n\u0103m l\u00e0: 5.000 x 1.000.000 x 0,5% = 25.000.000 \u0111.<\/p>\n

4. Thu\u1ebf nh\u00e0, \u0111\u1ea5t<\/strong> ( Ph\u00e1p l\u1ec7nh thu\u1ebf Nh\u00e0, \u0111\u1ea5t)
\n\u2022 Thu\u1ebf \u0111\u1ea5t thu v\u00e0o c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf, \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh.
\n\u2022 C\u00e1ch t\u00ednh:<\/p>\n

\u2022 H\u1ec7 s\u1ed1 t\u00ednh thu\u1ebf ph\u1ee5 thu\u1ed9c v\u1ecb tr\u00ed \u0111\u1ea5t, lo\u1ea1i \u0111\u01b0\u1eddng ph\u1ed1, lo\u1ea1i \u0111\u00f4 th\u1ecb.
\n\u2022 V\u00ed d\u1ee5: M\u1ed9t h\u1ed9 chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng 50 m2 \u0111\u1ea5t \u1edf. Gi\u00e1 1 m2 \u0111\u1ea5t theo qui \u0111\u1ecbnh c\u1ee7a TP l\u00e0 10.000.000 \u0111. Thu\u1ebf chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p l\u00e0: 50 x 10.000.000 x 4% = 20.000.000 \u0111<\/p>\n

5. Thu\u1ebf chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong>
\n\u2022 L\u00e0 thu\u1ebf \u0111\u00e1nh v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n quy\u1ec1n \u0111\u00f3 cho ng\u01b0\u1eddi kh\u00e1c.
\n\u2022 Ng\u01b0\u1eddi n\u1ed9p: ng\u01b0\u1eddi nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (c\u00f3 th\u1ec3 l\u00e0 ng\u01b0\u1eddi nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo tho\u1ea3 thu\u1eadn).
\n\u2022 C\u00e1ch t\u00ednh:
\n\u2022 Thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh l\u00e0 4% v\u00e0 2%
\n\u2022 V\u00ed d\u1ee5: m\u1ed9t h\u1ed9 chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng 50m2 \u0111\u1ea5t \u1edf. Gi\u00e1 1m2 \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Th\u00e0nh ph\u1ed1 l\u00e0 10.000.000 \u0111\u1ed3ng. Thu\u1ebf chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p l\u00e0: 50 x 10.000.000 x 4% = 20.000.000 \u0111\u1ed3ng.<\/p>\n

5. L\u1ec7 Ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/strong>
\n\u2022 L\u00e0 kho\u1ea3n thu v\u00e0o vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u1ec1chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.
\n\u2022 Ng\u01b0\u1eddi n\u1ed9p l\u00e0 ng\u01b0\u1eddi nh\u1eadn t\u00e0i s\u1ea3n (mua, \u0111\u1ed5i, cho, bi\u1ebfu, t\u1eb7ng, th\u1eeba k\u1ebf\u2026)
\n\u2022 C\u00e1ch t\u00ednh:
\n\u2022 V\u00ed d\u1ee5: M\u1ed9t h\u1ed9 chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng 50 m2 \u0111\u1ea5t \u1edf. Gi\u00e1 1m2 \u0111\u1ea5t theo qui \u0111\u1ecbnh c\u1ee7a TP l\u00e0 10.000.000 \u0111. l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1\u0111\u1ea5t ph\u1ea3i n\u1ed9p l\u00e0: 50 x 10.000.000 x 1% = 5.000.000 \u0111.<\/p>\n

7. Thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao<\/strong>
\n\u2022 L\u00e0 thu\u1ebf thu v\u00e0o thu nh\u1eadp h\u00e0ng n\u0103m c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n.
\n\u2022 DN l\u00e0 u\u1ef7 nhi\u1ec7m thu c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi chi tr\u1ea3 thu nh\u1eadp, h\u01b0\u1edfng th\u00f9 lao 0,5% tr\u00ean s\u1ed1 thu\u1ebf thu nh\u1eadp th\u01b0\u1eddng xuy\u00ean.
\n\u2022 H\u00e0ng th\u00e1ng, DN t\u1ea1m n\u1ed9p cho c\u00e1 nh\u00e2n, cu\u1ed1i n\u0103m ph\u1ea3i k\u00ea khai, quy\u1ebft to\u00e1n ch\u00ednh th\u1ee9c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.
\n\u2022 C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp th\u01b0\u1eddng xuy\u00ean:
\n\u2022 \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p 1 th\u00e1ng .
\n\u2022 T\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ea3 n\u0103m.<\/p>\n

8. Thu\u1ebf t\u00e0i nguy\u00ean<\/strong>
\n\u2022 L\u00e0 thu\u1ebf thu v\u00e0o c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n khai th\u00e1c t\u00e0i nguy\u00ean (kho\u00e1ng s\u1ea3n, than, d\u1ea7u m\u1ecf, \u0111\u1ea5t, c\u00e1t, \u0111\u00e1, s\u1ecfi, r\u1eebng, bi\u1ec3n\u2026).
\n\u2022 K\u00ea khai v\u00e0 n\u1ed9p h\u00e0ng th\u00e1ng c\u0103n c\u1ee9 s\u1ea3n l\u01b0\u1ee3ng khai th\u00e1c, kh\u00f4ng c\u0103n c\u1ee9 s\u1ea3n l\u01b0\u1ee3ng ti\u00eau th\u1ee5.
\n\u2022 C\u00e1ch t\u00ednh:
\n\u2022 Thu\u1ebf su\u1ea5t
\n\u2022 V\u00ed d\u1ee5: m\u1ed9t \u0111\u01a1n v\u1ecb trong th\u00e1ng khai th\u00e1c \u0111\u01b0\u1ee3c 100 t\u1ea5n than. Gi\u00e1 t\u00ednh thu\u1ebf 1 t\u1ea5n than l\u00e0 200.000\u0111. Tu\u1ebf su\u1ea5t l\u00e0 1%. Thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p l\u00e0: 100 x 200.000 x 1% = 200.000\u0111.<\/p>\n

9. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>
\nV\u00ed D\u1ee5: M\u1ed9t ng\u01b0\u1eddi \u0111\u1ecbnh c\u01b0 t\u1ea1i VN c\u00f3 thu nh\u1eadp ph\u00e1t sinh trong n\u0103m nh\u01b0 sau:
\n\u2022 T\u1eeb th\u00e1ng 1 \u0111\u1ebfn h\u1ebft th\u00e1ng 6: 6 tri\u1ec7u \u0111\/th\u00e1ng.
\n\u2022 T\u1eeb th\u00e1ng 7 \u0111\u1ebfn h\u1ebft th\u00e1ng 12: 8 tri\u1ec7u \u0111\/th\u00e1ng. Thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:
\n\u2022 T\u1ed5ng thu nh\u1eadp c\u1ea3 n\u0103m: 6 x 6 + 8 x 6 = 84 tri\u1ec7u.
\n\u2022 TNCT b\u00ecnh qu\u00e2n th\u00e1ng: 84:12 = 7 tri\u1ec7u.
\n\u2022 Thu\u1ebf thu nh\u1eadp 1 th\u00e1ng: (7 \u2013 6) x 20% + (6 \u2013 3) x 10% + 3 x 0% = 0,5 tri\u1ec7u
\n\u2022 Thu\u1ebf thu nh\u1eadp c\u1ea3 n\u0103m: 0,5 x 12 = 6.000.000 \u0111.<\/p>\n

10. Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u<\/strong>
\n\u2022 Kh\u00e1i ni\u1ec7m: Thu\u1ebf thu v\u00e0o h\u00e0ng ho\u00e1 t\u00ednh tr\u00ean tr\u1ecb gi\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam.
\n\u2022 M\u1ee5c ti\u00eau: o B\u1ea3o h\u1ed9 h\u00e0ng ho\u00e1 trong n\u01b0\u1edbc o Ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng ngo\u1ea1i th\u01b0\u01a1ng
\n\u2022 N\u1ed9i dung thu\u1ebf XNK hi\u1ec7n h\u00e0nh: o \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf: H\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t, nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam ho\u1eb7c c\u1eeda kh\u1ea9u khu ch\u1ebf xu\u1ea5t VN. o \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0ng xu\u1ea5t, nh\u1eadp kh\u1ea9u; ng\u01b0\u1eddi nh\u1eadn u\u1ef7 th\u00e1c XNK. o Ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u0103n c\u1ee9 t\u00ednh:
\nS\u1ed1 l\u01b0\u1ee3ng: Ghi tr\u00ean t\u1edd khai xu\u1ea5t, nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1Gi\u00e1 t\u00ednh thu\u1ebf:
\n\u2022 H\u00e0ng XK: Gi\u00e1 FOB (Gi\u00e1 b\u00e1n t\u1ea1i c\u1eeda kh\u1ea9u xu\u1ea5t).
\n\u2022 H\u00e0ng NK: Gi\u00e1 CIF (Gi\u00e1 mua t\u1ea1i c\u1eeda kh\u1ea9u nh\u1eadp).
\n\u2022 M\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111em ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 s\u1eeda ch\u1eefa: Chi ph\u00ed s\u1eeda ch\u1eefa theo h\u1ee3p \u0111\u1ed3ng.
\n\u2022 M\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111i thu\u00ea: Gi\u00e1 thu\u00ea theo h\u1ee3p \u0111\u1ed3ng.
\n\u2022 Kh\u00f4ng bao g\u1ed3m l\u00e3i su\u1ea5t tr\u1ea3 ch\u1eadm.<\/p>\n

11. Mi\u1ec5n thu\u1ebf:<\/strong>
\n\u2022 H\u00e0ng vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i; h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp. \uf0a7 H\u00e0nh l\u00fd, t\u00e0i s\u1ea3n di chuy\u1ec3n trong m\u1ee9c mi\u1ec5n thu\u1ebf.
\n\u2022 H\u00e0ng NK chuy\u00ean d\u00f9ng cho an ninh qu\u1ed1c ph\u00f2ng v\u00e0 m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c kh\u00e1c.
\n\u2022 H\u00e0ng ho\u00e1 NK \u0111\u1ec3 gia c\u00f4ng cho n\u01b0\u1edbc ngo\u00e0i r\u1ed3i XK theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd (mi\u1ec5n thu\u1ebf NK v\u1eadt t\u01b0, mi\u1ec5n thu\u1ebf XK th\u00e0nh ph\u1ea9m).
\n\u2022 H\u00e0ng NK \u0111\u1ec3 b\u00e1n t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf.<\/p>\n

12. Truy thu thu\u1ebf:<\/strong>
\n\u2022 H\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi chuy\u1ec3n nh\u01b0\u1ee3ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.
\n\u2022 Gi\u00e1 t\u00ednh thu\u1ebf: Gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i v\u00e0 t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf theo qui \u0111\u1ecbnh (V\u00ed d\u1ee5: GTSD c\u00f2n l\u1ea1i tr\u00ean 85% th\u00ec gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 60% gi\u00e1 NK h\u00e0ng m\u1edbi).<\/p>\n

13. Ho\u00e0n thu\u1ebf NK \u0111\u00e3 n\u1ed9p<\/strong> (c\u00f3 bi\u00ean lai \u0111\u00e3 n\u1ed9p thu\u1ebf NK):
\n\u2022 XK ho\u1eb7c NK \u00edt h\u01a1n th\u1ef1c t\u1ebf \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p.
\n\u2022 T\u00e1i xu\u1ea5t.
\n\u2022 V\u1eadt t\u01b0, nguy\u00ean li\u1ec7u NK \u0111\u1ec3 SX h\u00e0ng XK n\u1ebfu c\u00f3 XK \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng t\u1ef7 l\u1ec7 XK th\u00e0nh ph\u1ea9m.
\n\u2022 H\u00e0ng NK \u0111\u1ec3 l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng cho n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf NK t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng th\u1ef1c xu\u1ea5t \u0111\u01b0a ra kh\u1ecfi Vi\u1ec7t Nam.<\/p>\n

14. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/strong> (k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf):
\n\u2022 N\u1ed9p ngay: H\u00e0ng ti\u00eau d\u00f9ng NK.
\n\u2022 15 ng\u00e0y: H\u00e0ng XK m\u1eadu d\u1ecbch, h\u00e0ng t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t.
\n\u2022 30 ng\u00e0y: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nguy\u00ean v\u1eadt li\u1ec7u NK ph\u1ee5c v\u1ee5 SX.
\n\u2022 9 th\u00e1ng: V\u1eadt t\u01b0, nguy\u00ean li\u1ec7u NK \u0111\u1ec3 SX h\u00e0ng XK<\/p>\n

15. Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng V\u00e0i n\u00e9t ch\u1ee7 y\u1ebfu:<\/strong>
\n\u2022 L\u00e0 thu\u1ebf t\u00ednh tr\u00ean kho\u1ea3n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1eeb SX, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng.
\n\u2022 Vi\u1ebft t\u1eaft: VAT (Value Added Tax) ho\u1eb7c TVA (Tax sur la Valeur Ajout\u00e9e).
\n\u2022 M\u1ee5c \u0111\u00edch: Thu v\u00e0o ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng b\u1eb1ng m\u1ed9t t\u1ef7 l\u1ec7 \u0111\u1ecbnh tr\u01b0\u1edbc tr\u00ean tr\u1ecb gi\u00e1 ti\u00eau d\u00f9ng (VD: ti\u00eau d\u00f9ng 1 TVtr\u1ecb gi\u00e1 4.000.000 \u0111 ph\u1ea3i ch\u1ecbu 400.000 \u0111 (10%) ti\u1ec1n thu\u1ebf GTGT).
\n\u2022 \u0110\u1eb7c \u0111i\u1ec3m:
\n+ Thu \u1edf t\u1ea5t c\u1ea3 c\u00e1c giai \u0111o\u1ea1n.
\n+ Ch\u1ec9 t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam \u0111\u1ec3 kh\u00f4ng t\u00ednh tr\u00f9ng thu\u1ebf: T\u1ed5ng s\u1ed1 thu\u1ebf thu \u1edf c\u00e1c giai \u0111o\u1ea1n b\u1eb1ng s\u1ed1 thu\u1ebf t\u00ednh tr\u00ean gi\u00e1 b\u00e1n cho ng\u01b0\u1eddi mua cu\u1ed1i c\u00f9ng.
\n+ Trung l\u1eadp, \u00edt g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu nh\u1eadp c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf.
\n+ Thu v\u00e0o ho\u1ea1t \u0111\u1ed9ng ti\u00eau d\u00f9ng tr\u00ean l\u00e3nh th\u1ed5, kh\u00f4ng \u0111i\u1ec1u ti\u1ebft v\u00e0o ng\u01b0\u1eddi ti\u00eau d\u00f9ng ngo\u00e0i l\u00e3nh th\u1ed5.
\n\u2022 C\u00e1c v\u0103n b\u1ea3n:
\n+ Lu\u1eadt thu\u1ebf GTGT + Ngh\u1ecb quy\u1ebft s\u1ed1 90\/1999\/NQ-UBTVQH10, Ngh\u1ecb quy\u1ebft s\u1ed1 240\/2000\/NQ-UBTVQH 10.
\n+ Ngh\u1ecb \u0111\u1ecbnh 79\/2000\/N\u0110-CP ng\u00e0y 29\/12\/2000.
\n+ Th\u00f4ng t\u01b0 s\u1ed1 122\/2000\/TT-BTC ng\u00e0y 29\/12\/2000. N\u1ed9i dung c\u01a1 b\u1ea3n:
\n\u2022 \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf
\n+ H\u00e0ng ho\u00e1, DV d\u00f9ng cho SX, KD v\u00e0 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam.
\n+ 26 nh\u00f3m m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf:
\nS\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p ch\u01b0a ch\u1ebf bi\u1ebfn do ng\u01b0\u1eddi SX b\u00e1n.
\nH\u00e0ng ho\u00e1, DV ch\u1ecbu thu\u1ebf TT\u0110B \u1edf kh\u00e2u n\u1ed9p thu\u1ebf TT\u0110B.
\nNguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng v\u1edbi n\u01b0\u1edbc ngo\u00e0i.
\n\u2022 \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf: o C\u01a1 s\u1edf kinh doanh: DN v\u00e0 c\u00e1 nh\u00e2n KD.
\n+ Ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1.
\n\u2022 Thu\u1ebf su\u1ea5t:
\n+ 0%: H\u00e0ng ho\u00e1 XK g\u1ed3m c\u1ea3 h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf TT\u0110B XK.
\n+ 5%: H\u00e0ng thi\u1ebft y\u1ebfu, c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ea7n \u01b0u \u0111\u00e3i.<\/p>\n

\u00bb\u00a0T\u01b0 v\u1ea5n lu\u1eadt thu\u1ebf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c s\u1eafc thu\u1ebf hi\u1ec7n h\u00e0nh \u0111ang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf Vi\u1ec7t Nam. 1. Thu\u1ebf M\u00f4n B\u00e0i \u2022 Thu h\u00e0ng n\u0103m v\u00e0o c\u00e1c c\u01a1 s\u1edf kinh doanh c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh. M\u1ed7i n\u0103m thu 1 l\u1ea7n v\u00e0o \u0111\u1ea7u n\u0103m. \u2022 C\u00e1c t\u1ed5 ch\u1ee9c HTKT \u0111\u1ed9c l\u1eadp: DNNN, C\u00f4ng ty c\u1ed5 ph\u1ea7n, C\u00f4ng ty TNHH, DN […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/5998"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=5998"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/5998\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=5998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=5998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=5998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}