. lien quan cua phap nhan
vm thue' tieu thv d~c bi~t
Ill>.
- Doi vdi hang h6a, djch V\l dung d~ trao d&i, tieu dung n<)i b<), bie'u, t~ng cho la gia tinh thue' gia ttj gia tang cua hang h6a, djch V\l
cilng lolili ho~c tudng dudng tlili thdi di~m phat sinh holilt d<)ng nay. - Doi vdi cac lolili djch Vl,1:
+Doi vdi holilt d<)ng cho thue tai san la so tien cho thue chua c6 thue' gia tri gia tang.
+ Doi vdi gia cong hang h6a la gia gia cong chua c6 thue' gia tri gia tang.
+Doi vdi holilt d<)ng dlili ly, moi gidi mua ban hang h6a va djch
V\l hudng hoa h6ng la tien hoa h6ng thu duqc tU cac holilt d<)ng nay chua c6 thue' gia tri gia tang.
+ Doi vdi holilt d<)ng xay dl;ing, lllp d~t cong trinh, hlilng mvc cong trinh hay phfrn cong vi~c thl;ic hi~n ban giao cong trinh chua c6 thue' gia tri gia tang. Holilt d<)ng xay dl;ing, liip d~t theo hai phudng thuc la c6 bao thfiu nguyen v~t li~u va khong bao thfiu nguyen v~t li~u. Gia tinh thue' gia tri gia tang doi Vdi xay dl;ing liip
d~t khong bao thfru nguyen v~t li~u, may rn6c thie't bi la gia xay dl;ing, liip d~t khong bao g6m gia ttj nguyen v~t li~u va may m6c, thie't bj.
- Doi vdi holilt d<)ng kinh doanh ba'.'t d<)ng san la gia ban ba'.'t
d<)ng san chua c6 thue' gia tri gia tang tru gia chuy~n quyen sit
dvng da'.'t ho~c tien thu da'.'t phai n<)p cho ngan sach nha nude.
b) Can cu xac djnh gia tinh thu€:
Gia tinh thue' gia ttj gia tang duqc ghi tren chung tU thanh toan la gia chua c6 thue' gia tri gia tang. Trong trudng hqp chung tU thanh toan ghi gia thanh toan la gia da c6 thue' gia tri gia tang thi gia chua c6 thue' gia ttj gia tang duqc xac djnh theo cong thuc
(di~m k khoan 1 Dieu 7 Lu~t thue' gia ttj gia tang nam 2008 stia
d&i, b& sung nam 2013, 2014):
Gia chua c6 thue' gia ttj gia tang = Gia thanh toan/1 +thue' cua hang h6a, djch V\l (%)
Thue gia tri gia tang la thue danh b khau tieu dung cufii cung, trudc do cung mc;>t loi;ii hang h6a phai chiu nhieu loi;ii thue khac nhau g6m: Thue nh~p khftu dfii vdi hang h6a nh~p khftu, thue tieu th\l dl)c bi~t dfii vdi hang h6a thuc;>c di~n chiu thue tieu th\l dl)c bi~t va thue bao v~ moi trudng dfii vdi trudng hqp hang h6a thuc;>c
di~n chiu thue bao v~ moi trudng. Theo d6, gia tinh thue gia ttj gia tang da bao g6m gia hang h6a va cac loi;ii thue phat sinh k~ tren.
c) Thu€ sufft:
Thue suat thue gia ttj gia tang duqc xac dinh bllng ty l~ % tren gia tinh thue gia ttj gia tang. Vdi m\lc dich d()ng vien khoan thu ngan sach nha nuoc tu hanh vi tieu dung hang h6a va dich V\l cua ngl1di tieu dung nen thue danh vao tat ca cac hang h6a va dich V\l.
tru cac hang h6a va djch V\l khong thuc;>c di~n chju thue. Thue suat thue gia tri gia tang hi~n nay c6 ba loi;ii: Thue suat 0%, 5% va 10%:
- Thue suat 0% duqc quy dinh ti;ii khoan 1 Dieu 8 Lu~t thue gia tr! gia tang nam 2008 slia d6i, b6 sung nam 2013, 2014.
Muc thue 0% ap d\lng dfii vdi hang h6a, dich V\l xuat khftu, v~n
tai qufic te va hang h6a, dich V\l khong thu<?c di~n chiu thue gia tr! gia tang. Day la cac loi;ii hang h6a duqc tieu dung (J ngoai Vi~t Nam, trong khu phi thue quan; hang h6a, dich V\l cung cap cho khach hang nude ngoai. Tuy nhien, Lu~t li;ii quy dinh danh thue dfii vdi mc;>t sfi loi;ii dich V\l bllng quy djnh loi;ii tru: Mc;>t sfi djch V\l
khong chju thue gia tr! gia tang khi xuat khftu nhu chuy~n giao cong ngh~, chuy~n nhuqng quyen sd huu trf tu~ ra nude ngoai; dich
V\l tai bao hi~m ra nude ngoai; dich V\l cap tin d1,lng; chuy~n
nhue}ng vein; dich V\l tai chinh phai sinh; dich V\l buu chfnh, vi~n
thong; san phftm xuat khftu la tai nguyen, khoang san khai thac chua che bien thanh san phftm khac.
Vi~c quy dinh thue suat 0% d~ bao dam phu hqp vdi thong l~
qufic te do hang h6a Va djch V\l khong thUQC dO'i tue}ng tieu dung nc;>i dja. Vi~c quy dinh nay khiic ph\lC cac vudng miic phat sinh (adsbygoogle = window.adsbygoogle || []).push({});
150
do xac dinh can cu tfnh th111t
nude ngoai c6 hol)c khong c6~ nhu tranh vi~c lach lu~t tl'Olllll
nude ngoai nhung thl;ic te' ~ ra, Lu~t thue gia tri gia tilt!
2013, 2014 ciing giai quye't t
trong trudng hqp dich V\l ..
ngoai Vi~t Nam nh ung kh6Jlil
dinh hi~n hanh vi phia mt&ll
Vi~t Nam.
- Thue suat 5% danh vt1i1
yeu duqc quy dinh ti;ii khoinj nam 2008 stta d6i, b6 sung nlll
+ Nh6m hang h6a thie't ,.. nong lam ngl1 nghi~p: Nude 8'f
nuoi, thuy san chua qua che'h14 tue}ng khong thuc;>c di~n cltju tll
ttj gia tang nam 2008 slta - bllng day, c6i, tre, nua, la, ronil
+ Nh6m hang h6a va dllll
nghi~p, lam nghi~p, ngl1 nghi41
phan b6n, thuO'c trit sau va ell
cay tr6ng; (ii) Thuc an gia 81111
khac; dich V\l dao diip, ni;io 1'1111
xuat nong nghi~p; nuoi tr6nu cay trdng; Sd che, bao quan sill
thiet b! chuyen dung ph\lc V\l
phftm tr6ng trqt, chan nuoi, •