, ttj gia tang da n(>p d cac
w trong tie'p nh~n h6 sd va xi't ly ~
w trong tie'p nh~n h6 sd va xi't ly ~ ~
1111' (Digu 13 Lu~t thue' gia tri gia 11112013, 2014):
lap dl,lilg do1 vdi cd sd kinh doanh
h' phap khau tru bao gdm: ~-c6 s6 thue du<;Jc hoan: (i) Theo
h<;Jp liiy ke' sau it nhat muC1i
it nhat sau b6n quy tinh tu · gia tang chua du<;Jc khau tru 4Au vao chua du<;Jc khau tru;
. C\l th~ la Cd Sd kinh doanh
.p khau tru c6 dl,t an dfiu tu
chua du<;Jc khau tru va c6 s6
'- len thi du<;Jc hoan thue' gia
c6 hang h6a, dich V\l xuat
_du vao chua khau tru tu ha thue' gia trj gia tang theo
&cl huu, chuy~n d6i doanh gim th~, pha san, cham dut
-~p thua ho~c so thue gia trj --- --- sach ngolili giao:
-~p thua ho~c so thue gia trj --- --- sach ngolili giao:
It
II hqp hoan thue' theo quy d~ phu
llJ i.p Lu~t quan ly thue' nam 2006
~
du<;Jc hoan thue' d6i vdi hang h6a mua tlili Vi~t Nam mang theo nglidi khi xuat canh. TruC1ng h<;Jp hoan thue' nay dl,ta tren can cu hang h6a thu(>c di~n chiu thue la hang h6a tieu dung n(>i dja 1
•
+ D6i tuqng duqc hudng quygn uu dai mi~n tru ngolili giao theo quy djnh phap lu~t vg uu dai mi~n tru ngolili giao mua hang h6a, djch V\l tlili Vi~t Nam d~ si't dl,lng.
- Hoan thue d6i vdi chudng trinh dl,t an si't dl,lng ngudn von h6
trq phat tri~n chinh thuc (ODA) khong hoan lliti ho~c vi~n tr<;J khong hoan lliti, vi~n trq nhan d/ilo. T6 chuc duqc hoan thue la chu chudng trinh, dl,t an ho~c nha thfiu chinh, t6 chuc do phia nude ngoai chi djnh quan ly chudng trinh, dl,1 an va t6 chuc Vi~t Nam si't
dl,lng khoan tign trend~ mua hang h6a va djch V\l·
4. Chu d~ nghien ciiu
4.1. Lu~t thue tieu dung ii Nh~t Ban
Lu~t thue' tieu dilng Nh~t Ban du<;Jc ban hanh nam 1988, c6 hi~u
11,1c tu 01-01-1989. Lu~t thue nay duqc ban hanh nh&m t~o l~p ngudn tai chinh d~ giai quyet chinh sach phuc l<;Ji cho nglidi cao tu6i.
Ganh n~ng yg thue' tieu dung dli<;JC chuy~n qua nha san xuat, nha ban buon, nha ban le tai san con nglidi tieu dung la nglidi n<}p
thue cuoi cung. D~ loliti tru vi~c danh thue trung qua cac khau, chu
th~ c6 nghia V\l n<}p thue c6 nghia V\l ke khai n<}p thue tieu dung tinh tren doanh thu tru di khoan thue dftu vao.
Lu~t thue tieu dung (J Nh~t Ban danh vao cac giao djch ngang gia trong nude, giao djch do thudng nhan thl,1c hi~n bao gdm cac
1. Truoc khi Lu~t thue' gia ttj gia tang duqc stia d6i, b6 sung vao nam 2013, Thu tuong Chinh phu da ban hanh Quye't djnh s6 05/2012/QD-TTg 2013, Thu tuong Chinh phu da ban hanh Quye't djnh s6 05/2012/QD-TTg ngay 19-01-2012 v~ vi~c thi di~m hoan thue' gia tri gia tang Mi voi hang hoa cua ngudi nuoc ngoai mua tlili Vi~t Nam mang theo khi xua't canh qua ctia khii'.u San bay quoc te' Ni}i Bai va San bay qu0c te' Tan Sdn Nha't.