v d l r d d r n l i e n r p h i i p l i c i ! c 6 c d 6 i q ' n s n 6 p t h . P h i l h u y c l o v a i t r d t h a n l r r a , k i a n r tm cira nginh $ud vi c,ic ca quan clrr:ic nang.
ltnD, \Mi' tniD';- t.i' 5t tu:r|n9 friria\ttu
xuit phiil rnrinh hinn d6 vi€c cdi cip bich. YCu ceu va cic qua. diom
Nhnns quan didm tren dddo rh6 hien kong qun tinh cdi cnch rhu6 budc n. Bil diu O ndn 1996, hq rh6ng $ud ntdc ta dn duoc nghien ctu sna diii, b6 sog theo hu,tng
sna d6i bd suns mot sit diau cin LuAt thud xu;t khiu, nhap tn,!.
- Lunt thui Ci6 tri eia lnns da duqc Qu,jc h6i kl6a xl. k' hop tht ll lh6ng qua i g i ) ' 0 r l u u / r r c \ r n h r \ r i - ' p J u n g r i ' , O l a o o r \ ' J . h o L u l r t h u a d o d \ I \ u .
- Luit rb!6 lieu ll,u ilic bia dddc Qu6c n6i kh6a x, ki hop lin lh,i 3lhone qua rgdy ngdy 2Ol5/l998,lhay lh€ Luat fiuelleu dru dic biq ngny 30/6/1990
-Luitlhud Thu nhep doanhnehiep da du!'c Qu5c h6i kh6.lx, kj hop ih,i II th6ns qua ngiy l0/5/l997li6u llr rhi hiDh ngit ol/01/1999 tbay cho Lunl tbuolqiltc truic
dAv.
- ll'ai J;ic.n.n',nh,h'; r" prumsplkp r i n h h u a r a ' n g u " e n .
B c n h a r h f h d l le n l ' p h . i l e p h i l h o ' 8 th l . l - r n . ! x n v d (
- Ban hiinh Phdp IenI thu6 thtr Dniip d6i ldi neudi c6 thu d,ep cao th.y !b6 ph,:pl l n n rh l i r l d n h : i p J o i v o i n g u o i c d r l _ r 1 l ' f.ao ruij.li l l n n rh l i r l d n h : i p J o i v o i n g u o i c d r l _ r 1 l ' f.ao ruij.li
- Ilien nay, h€ th6ns thu€ d nRtc n bao gOm cnc Lner thu6 do Q$c hoi banh c m . P l d p li i h l l - L r J o U ] b J n lL n f L u O u " . I ' o i b . n h a n l N e h i d i n h r h L E d o h c m . P l d p li i h l l - L r J o U ] b J n lL n f L u O u " . I ' o i b . n h a n l N e h i d i n h r h L E d o Chinh phn ban hinh. cU lhei
ciic Luillhua bao gOm:
Luir nrua xuit nhip l{niu.
- Lual fiua Gia d gia tnng. - Luar rlu6 Tieu lhu dic bi6r.
- Luir rlui: Thu nbep dolnh nghiep. - Lnalrbu6 Sn dlne dal n6ns nsliap. - Luet rhua Chuyan quyAn $i dung dlir
Cic l'hip lenh nruc bao g6n: Pnnp lenhftud Tni nguyan,
- Phrp lanh fiu6'lhu ap d6i v{ti ngri'i c6 thu nhap cao.
bt rD: \!ti .ri Di;t huL 5m x! ot'R ni ria \tu
- Ph6p lenh fiu6 NIa d;t. - Phnp lenh phi,16 phi.
Cic Nehi dinh lhu6 e6n ciic Nghi dinh cn. chi.h l]hn !€ thu! Mon bai, le phi lrudc
2.4. NOidune cobnn crta thuaCTGTti, th,aTNDN 2.1. L Thu; Eia ,j gia tdne GTGT):
2 . 4 - 1 . 1 . K h n i r i C n :
Thu6 giri fii eia ltng li nol loai thu6 gian thu, dtqc linh lrcn knorin gia iri ling $Cn cna hiog hoi. dlch 'u ph,it sinh tronsqudrinh sin xui1l, luu thOns d€n lieu dnng, !n du(rc tnD d kiau tiOu lhu hnng h6a dich vn.
ThuS gi, td eia rine dtdc nhiau nLRtc tren lh6 gidi 5p dung vi thuons duqc gailit rheo taDg Inh li vA'f , ti;ng Phap li TV/t
Thua gin tli si. ring duqc Qu6c h6i nudc C6ne hoa xa hoi chn nshifl viql N.n I{noi lx. ki lo, dt ll thong qua ru ngiy 22lhnDg 04 don ngdv l0 thdng 05 nam
1997, cdng bi5 ngiy 22lhdnsos nini 1997 vi bit dilu c6 hieu lsc tu ngiv 0l lhdne 01 nin 1999. DdDg rdican cri lio lh6ng lu 32/2007/ 1'l BTc ngiv 09/04/2007 hd'jig d,n rhi hiL.n ND 158/03/ND-ct ngay 10/1212003 !d ND 148/0'l,ND CP ngev . ? l 7 2 O O 4 ; N D l 5 b 2 0 0 5 \ D I P n g " J l5 l 2 , l u o < . n C h r n h p n U q u ) d r n h . h i r i a l r h i M.n luitrhu6 Giitigi! rrng vi luit sta dii 1,6 sung mO1s6 diau cna lu4l$ua cid tri eia tturg Luil lhu6 gii, tfi gia ting ra ddi li k6t qui cira st quy6t iam vd n6 ltc ldn cta Dnng!i Nhd nrd'c ta. tno n m6L budc dit phe c6 dnh ch6t quyel dini cia cone cudc cdi chch lhu6 budc ll ciia ViOt nan. Tni.tc klichuydn rn rhu6 doanh rhu sans ip drig rhu6 gil lrleir ting. nhiaui ki;n cho rine cd rld xa't n l?n ph6t, si,o lhu ngan s6ch Nbi dudc cing nhu cdc tec d6ng xiiu dan rhil ridn sdo xu6tkinh do.nh dan xudt khiu
... Tuy nbian ddn nay rlu6 gii tri eia tnDg di di vio cu6c s6dg vd phdt huv lic dung khic phuc insllhdocd'am cia rh; doanh rln, hdc der, kh6ns sey h hn phil. vdi s6 rhu fift chiam ti trang ldn nndt tong cic lo'i thua Qur hm b6! n.n thvc hiqn,
ngodi li€c rba hitu vai lrn v64 cd. $ua gii tri gia ting cdn e6p phAn hoAn lbien h€ rniins cbifi sich rhua d nudc ta. dua hd th6ng rlN6 o nRtc ra ting budc phn hsp vdi r l ' 6 1 9 l . ; q u ; ! , ; . rh n a - y n o r ^ n c h , n ' ic k , i ' r d q l 6 c r : .
Tuy nhien, Luar lhu6 Gid tri gia rrng cnrg b6c ld nhnng dien b51 h{/l li. vuAg nic rroDg qun Iinh ip dlng dii hdi pnei dieu chnnr. Xuit phit t! y€u ciu ten qi ki hop lhir3 Qu6c II6i N!6o CO.gHoi Xi Hdi Chir Nehia Vi€lNin klo6 XI thdng qua Lualsird6i,b6 sung 'not s6 didu cna Iuet llud sii, trigia ling $ nsny 03 th6ne 05 il6n neiy l? thrDg 06 nlm 2003 !d c6 niOu lqc thi Mnh lnngny 0l lhnng 0l nim 2004.
'fhueeidrrigia taDgcd nhnng du, nhuqc dior' sau:
- Ln loai rhue dnni lren doanh thu. nnune lhrc chet chi thu tren gi! tri llng fiem nenn6lhlic phlc dugc linh tring lhp cna lhuC doanh thu
- Ph.n vi ip dlne rOne di .liji vdi noi 16 chnc ci an. nginh ngha kinh doanll nen din bdo s6 thu ldn viL nds d6i dn dinh cho Ngan stch Nhd nudc.
-Thu vdo cii hiDg hol nhip khau phn har !6i th6ns le quiic ta qo didu kien hn thip tlru6 suir thu€ ntip khiu.
( d u( d D,g ( h ' D ; r lhtr\ .r'r -v.r h h.rre r , ' . k n J u \ r s d n o h i n x u ; r l h ; u kl6ne phdi nop thld sii tri sh tiing.
- Quin li lhu lhu6 vi klitr t[ thua o khiu ttudc rLCn co so hon dm chfnc ln s0 s , 1 . V ' \ ; ) . . a c d o n e L r b : u b r n . ' J . o o J ' I r e l i. r p ' i i r l d . t i C n 1 6 r \ i e c m r d o d hlnghod c6 lod don, ching tr, 16 chnc lrlcb lotn chitt che vi chinh xdc.
- Tbu6 rhu duqc tn khau sdn xnit kinh do.,nr, lru chultn hing ho6 tinl tren ei6 r r r r - n g l l i n r i ' t l i l d n l r p l r r r ' E J k " u d . . u . h . o c o c J u o c r h t r l h r l \ u C .
- CAc kleu lLru chuyin: khdng giin ho6 dor chnng ii cao hay thdp lron sii $@ t6, i nrdr lrong hai ben se chlu llay cho bon kia nen hm oti: ddoc thil thu lhu6.
clE D: N"ni" rhj DiAa r'iah 3t snu: Diarlht ttn NEat
" Nhr'atc diAn:
- Ln loai lhua gi6d th! dn tren gintitingthdm nen c6 nhdqc didn chung ldc6 rich lui thoii tbeo tbu nhap (ngtoi sir''u c6 d6ng g6P cho xn hoi il hon ngudi nghCo)
- ?lrni ldriu tri rhu6 da ndp d kha! kuoc nen x6c didh phtic rap hd thu6 dodh
' C6ne r6c quin li cna thu€ pbtc rdP, yeu cau !a viec thqc hien hoi do cltus tir
2,4,1,2. Eic di€m clathue GTGT:
- Tbua Gi6trigia ldng ld ndt lo.ithuo eidn thu do d6: + Th ciittrieia rdrs do Devii deu dins chn,.
+ CAc doanh nehiqp vn cd ihen sin xuit kinh doann rinh thu€ vn nop tbu6 Cid tri gia tnng liio Ngan snch Nhn nudc.
+ thu6 cii lri gi. line khonc diau ri;l rtu nhap cna ti crnc ci nnan san xuil kinh
- ll,, ( Cij rrr s ' d r A , ' s L , n r o r l o a i r h l i , 6 r n l ' , , u , e . . : o c J o . b ' a u h , e r :
+ 1 hu6 Gia fti sia llnc kl6ng chiu inh hvdng bdi kdt qna kinh doadh cua ngudi nop find do ngui'i nop thu6 cli h hgl.oilhat nrt ngtdi ti€u dnng nop hO hodn lhu6 niy vno NgAn s6ch NhiL ntrdc. Do viy, tlNa Gili d gia l:ing khdne phdi IiL y6u t6 cna chi phi sin xudt nri, chi don thuin li nr6l klloiln lhu dtdc cons then vdo gid bdn cia ngri,i cune dp Ldng h6!. dich vtl.
+ Tnu6 GiA tri cia thns b6rg bi Anh huorg bdi qu6 kini 16 chuc viL pben chi. qui lrinh sin xuii kinh do.nn bditdne si: rhu6 d 16r cd cic giaidoan lu6n bing s6 $u6 r , n l r , e n r . r b ^ s a J u x n c u o i c u 0 s b n r ; "; lridoln nl:iu h.y il
'I
hua cia tri sil liing blo phL, hAu b5t Doi hoal dOns srn xuiit kinh domh.
Gt BD: ^trtJ'r fui Ditn ri
cfHD: \!wk lrtDi;u thnh smH. Dina tut^nNetr
2.4.1.3. D6itultng chnr tlue:
D6i lrqig chiu lnue Cid lii gia lrng li hiog doanh ra de! ding dVi€l Narn.ld cnc d6ilLrqng Ngoai lru 29 nh6m hang hon kh6ng chiu thua Ci, ci6tricia lrng.
2,4.1.4, Doi trdg n6p ftuel
ho,i. dich v! dnns cho sAn xtr6t, ki.I qui dinh lai diau 4 cna luat lny. lri gir tnng dn ghi trong Luil lhu6
Bao gdm tAt ci cac td chnc, c,i nhin c6 noat d6ng snn xuAr kinh doanh hiLne hoii, dlch vr chiu lnud eii rri gh ting d vift Nam kh6ng plen biCl ngioh nghd. hinh l h d . , 1 6 c h i c ti n h o o m h r g o i . h u n c L . o "o lilh J"rh , ri 16 chuc. c d n h d n k n i c c o ap *hau ndng hor. nua dicb vu cbiu thu6 Ci6 t4 cia tdns ft nddc ngoii ( gai chung liL neudi nb4p l{niu ) bao gOn:
- Cnc t6 cbr'ic knrh doanh dutc thinh lap vn dnnS ki kidr doanh theo Lual doanhnghiap. I-uat doanh nghiep Nha! nv{ic !i l,uit nop lnc xd.