, ttj gia tang da n(>p d cac
111ngan ch~n tinh tr~,mg gian l~n
lg. Kinh nghi~m nhieu quoc gia
Ii& trj gia tang doi vdi dtj an di\u • ttj gia tang ditu vao trong qua pkhau tru het du<Jc chuy~n sang
llt\r thao sU'.a d&i Lu~t thue gia ttj
it
=".
~
k6 sau it nhat mudi hai thang
sau hon qui tinh tu qui ditu chua du<Jc kha'."u tru ma v~n chua du<Jc kha'."u tru thi cd sd
!D sU'.a d&i, b& sung khoan 1
rulm 2008, sU'.a d6i, b& sung
bQ bao g6m: (i) Hang h6a,
· (ii) Thue gia tr! gia tang
t(f chuc, ca nhan sU'. d\].ng khong hoan l~i; (iii) Thue
khi hang h6a, djch V\J. sU'.
hang h6a, djch V\J. chju
k8 tinh lnnh thljc hi~n Lwfet thue'
~. va LuQ.t quan ly thue: kem T(J
19ot5, tr. 4.
thue va khong chiu thue chi du<Jc kha'."u tru so thue gia tri gia tang
CUa hang hoa, dich V\]. sU'. d\].ng cho san xuff t, kinh doanh hang h6a
<ijch V\J. chiu thue gia ttj gia tang. Trong trudng h<Jp nay, Cd sd kinh doanh phai h~ch toan rieng, trudng h<Jp khong h~ch toan rieng thi thue di\u vao dliQC khffu tru tinh theo ty l~ % giua doanh thu Cua hang h6a, dich V\l chiu thue gia tri gia tang SO vdi t6ng doanh thu, hang h6a, dich V\J. ban ra1
•
Ke khai kha'."u tru (di~m d khoan 1Dieu12 Lu~t thue gia tri gia tang nam 2008 slia d&i, b& sung nam 2013, 2014):
Cd sd kinh doanh c6 thue gia tri gia tang d~u vao phat sinh trong thang nao du9c ke khai, khau tru khi xac dinh so thue phai
n(>p cua thang d6. C6 nghia la hang h6a, dich V\J. d~u vao v~n phai
IlQp thue khi Cd Sd kinh doanh mua hang hoa ho~C nh~n cung cap dich V\J., quyen du9c khau tru du<;Jc thljc hi~n khi cd sd kinh doanh c6 thue gia trj gia tang phai n(>p. Ngoai ra, cd sd kinh doanh c6 quyen ke khai, khau tru b& sung khi phat hi~n ra sai sot trong ke khai, khau tru nhung phai trudc khi Cd quan Thue cong bo quyet dinh ki~m tra, thanh tra thue ti;i.i tr\l sd nglfdi n(>p thue"2.
c) Quy djnh hoan thwf gia trj gia tang:
Theo Lu~t thue gia tri gia tang nam 2008 slia d6i, b6 sung nam 2013, 2014, ve nguyen tile hoan thue phai bao dam 19i ich cua