??ࡱ?>??  ??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ???<bjbjqq ;?ee?4????????a(a(?)?)?)?????)?)?)8?)??/??);??i4i4.?4?4?4^B^B^B.?0?0?0?0?0?0?ٕ?{?l0???)?EN?^B?E?E0?a(a(?4?4? ???K?K?K?E?a(??4?)?4.??K?E.??K?K e?O)^?g?4?????K?m+??)I?e? ?0;?f??I??4?g?g???) h(^B?RC??KD??D?^B^B^B0?0?]KX^B^B^B;??E?E?E?E?????????????????????????????????????????????????????????????????????^B^B^B^B^B^B^B^B^B '':  B? T?I CH?NH S?: 219/2013/TT- BTC C?NG HO? X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c H? N?i, ng?y 31 th?ng 12 nm 2013TH?NG T?H??ng d?n thi h?nh Lu?t Thu? gi? tr? gia tng v? Ngh? ?nh s? 209/2013/N-CP ng?y 18/12/2013 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u Lu?t Thu? gi? tr? gia tngCn c? Lu?t Thu? gi? tr? gia tng s? 13/2008/QH12 ng?y 03 th?ng 6 nm 2008 v? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Thu? gi? tr? gia tng s? 31/2013/QH13 ng?y 19 th?ng 6 nm 2013;Cn c? Lu?t Qu?n l? thu? s? 78/2006/QH11 ng?y 29 th?ng 11 nm 2006 v? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Qu?n l? thu? s? 21/2012/QH13 ng?y 20 th?ng 11 nm 2012;Cn c? Ngh? ?nh s? 209/2013/N-CP ng?y 18 th?ng 12 nm 2013 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u Lu?t Thu? gi? tr? gia tng;Cn c? Ngh? ?nh s? 118/2008/N-CP ng?y 27 th?ng 11 nm 2008 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Theo ? ngh? c?a T?ng c?c tr??ng T?ng c?c Thu?, B? tr??ng B? T?i ch?nh h??ng d?n thi h?nh v? thu? gi? tr? gia tng nh? sau:Ch??ng IQUY ?NH CHUNG i?u 1. Ph?m vi i?u ch?nh Th?ng t? n?y h??ng d?n v? ?i t??ng ch?u thu?, ?i t??ng kh?ng ch?u thu?, ng??i n?p thu?, cn c? v? ph??ng ph?p t?nh thu?, kh?u tr?, ho?n thu? v? n?i n?p thu? gi? tr? gia tng. i?u 2. ?i t??ng ch?u thu? ?i t??ng ch?u thu? gi? tr? gia tng (GTGT) l? h?ng ho?, d?ch v? d?ng cho s?n xu?t, kinh doanh v? ti?u d?ng ? Vi?t Nam (bao g?m c? h?ng h?a, d?ch v? mua c?a t? ch?c, c? nh?n ? n??c ngo?i), tr? c?c ?i t??ng kh?ng ch?u thu? GTGT h??ng d?n t?i i?u 4 Th?ng t? n?y.i?u 3. Ng??i n?p thu? Ng??i n?p thu? GTGT l? t? ch?c, c? nh?n s?n xu?t, kinh doanh h?ng ho?, d?ch v? ch?u thu? GTGT ? Vi?t Nam, kh?ng ph?n bi?t ng?nh ngh?, h?nh th?c, t? ch?c kinh doanh (sau ?y g?i l? c? s? kinh doanh) v? t? ch?c, c? nh?n nh?p kh?u h?ng ho?, mua d?ch v? t? n??c ngo?i ch?u thu? GTGT (sau ?y g?i l? ng??i nh?p kh?u) bao g?m: 1. C?c t? ch?c kinh doanh ??c th?nh l?p v? ng k? kinh doanh theo Lu?t Doanh nghi?p, Lu?t Doanh nghi?p Nh? n??c (nay l? Lu?t Doanh nghi?p), Lu?t H?p t?c x? v? ph?p lu?t kinh doanh chuy?n ng?nh kh?c; 2. C?c t? ch?c kinh t? c?a t? ch?c ch?nh tr?, t? ch?c ch?nh tr? - x? h?i, t? ch?c x? h?i, t? ch?c x? h?i - ngh? nghi?p, ?n v? vi trang nh?n d?n, t? ch?c s? nghi?p v? c?c t? ch?c kh?c; 3. C?c doanh nghi?p c? v?n ?u t? n??c ngo?i v? b?n n??c ngo?i tham gia h?p t?c kinh doanh theo Lu?t ?u t? n??c ngo?i t?i Vi?t Nam (nay l? Lu?t ?u t?); c?c t? ch?c, c? nh?n n??c ngo?i ho?t ?ng kinh doanh ? Vi?t Nam nh?ng kh?ng th?nh l?p ph?p nh?n t?i Vi?t Nam; 4. C? nh?n, h? gia ?nh, nh?m ng??i kinh doanh ?c l?p v? c?c ?i t??ng kh?c c? ho?t ?ng s?n xu?t, kinh doanh, nh?p kh?u; 5. T? ch?c, c? nh?n s?n xu?t kinh doanh t?i Vi?t Nam mua d?ch v? (k? c? tr??ng h?p mua d?ch v? g?n v?i h?ng h?a) c?a t? ch?c n??c ngo?i kh?ng c? c? s? th??ng tr? t?i Vi?t Nam, c? nh?n ? n??c ngo?i l? ?i t??ng kh?ng c? tr? t?i Vi?t Nam th? t? ch?c, c? nh?n mua d?ch v? l? ng??i n?p thu?, tr? tr??ng h?p kh?ng ph?i k? khai, t?nh n?p thu? GTGT h??ng d?n t?i kho?n 2 i?u 5 Th?ng t? n?y. Quy ?nh v? c? s? th??ng tr? v? ?i t??ng kh?ng c? tr? th?c hi?n theo ph?p lu?t v? thu? thu nh?p doanh nghi?p v? ph?p lu?t v? thu? thu nh?p c? nh?n. 6. Chi nh?nh c?a doanh nghi?p ch? xu?t ??c th?nh l?p ? ho?t ?ng mua b?n h?ng ho? v? c?c ho?t ?ng li?n quan tr?c ti?p ?n mua b?n h?ng ho? t?i Vi?t Nam theo quy ?nh c?a ph?p lu?t v? khu c?ng nghi?p, khu ch? xu?t v? khu kinh t?. V? d? 1: C?ng ty TNHH Sanko l? doanh nghi?p ch? xu?t. Ngo?i ho?t ?ng s?n xu?t ? xu?t kh?u C?ng ty TNHH Sanko c?n ??c c?p ph?p th?c hi?n quy?n nh?p kh?u ? b?n ra ho?c ? xu?t kh?u, C?ng ty TNHH Sanko ph?i th?nh l?p chi nh?nh ? th?c hi?n ho?t ?ng n?y theo quy ?nh c?a ph?p lu?t th? Chi nh?nh h?ch to?n ri?ng v? k? khai, n?p thu? GTGT ri?ng ?i v?i ho?t ?ng n?y, kh?ng h?ch to?n chung v?o ho?t ?ng s?n xu?t ? xu?t kh?u. Khi nh?p kh?u h?ng h?a ? th?c hi?n ph?n ph?i (b?n ra), Chi nh?nh C?ng ty TNHH Sanko th?c hi?n k? khai, n?p thu? GTGT ? kh?u nh?p kh?u v? khi b?n ra (bao g?m c? xu?t kh?u), C?ng ty TNHH Sanko s? d?ng h?a ?n, k? khai, n?p thu? GTGT theo quy ?nh. i?u 4. ?i t??ng kh?ng ch?u thu? GTGT1. S?n ph?m tr?ng tr?t (bao g?m c? s?n ph?m r?ng tr?ng), chn nu?i, thu? s?n, h?i s?n nu?i tr?ng, ?nh b?t ch?a ch? bi?n th?nh c?c s?n ph?m kh?c ho?c ch? qua s? ch? th?ng th??ng c?a t? ch?c, c? nh?n t? s?n xu?t, ?nh b?t b?n ra v? ? kh?u nh?p kh?u.C?c s?n ph?m m?i qua s? ch? th?ng th??ng l? s?n ph?m m?i ??c l?m s?ch, ph?i, s?y kh?, b?c v?, xay, xay b? v?, x?t b? v?, t?ch h?t, t?ch c?ng, c?t, ??p mu?i, b?o qu?n l?nh (??p l?nh, ?ng l?nh), b?o qu?n b?ng kh? sunfuro, b?o qu?n theo ph??ng th?c cho h?a ch?t ? tr?nh th?i r?a, ng?m trong dung d?ch l?u hu?nh ho?c ng?m trong dung d?ch b?o qu?n kh?c v? c?c h?nh th?c b?o qu?n th?ng th??ng kh?c. V? d? 2: C?ng ty A k? h?p ?ng nu?i heo v?i C?ng ty B theo h?nh th?c nh?n ti?n c?ng t? C?ng ty B ho?c b?n l?i s?n ph?m cho C?ng ty B th? ti?n c?ng nu?i heo nh?n t? C?ng ty B v? s?n ph?m heo b?n cho C?ng ty B thu?c ?i t??ng kh?ng ch?u thu? GTGT. Tr??ng h?p C?ng ty B b?n ra ho?c ?a v?o ch? bi?n ? b?n ra th? s?n ph?m b?n ra thu?c ?i t??ng ch?u thu? GTGT theo quy ?nh. 2. S?n ph?m l? gi?ng v?t nu?i, gi?ng c?y tr?ng, bao g?m tr?ng gi?ng, con gi?ng, c?y gi?ng, h?t gi?ng, c?nh gi?ng, c? gi?ng, tinh d?ch, ph?i, v?t li?u di truy?n ? c?c kh?u nu?i tr?ng, nh?p kh?u v? kinh doanh th??ng m?i. S?n ph?m gi?ng v?t nu?i, gi?ng c?y tr?ng thu?c ?i t??ng kh?ng ch?u thu? GTGT l? s?n ph?m do c?c c? s? nh?p kh?u, kinh doanh th??ng m?i c? gi?y ng k? kinh doanh gi?ng v?t nu?i, gi?ng c?y tr?ng do c? quan qu?n l? nh? n??c c?p. ?i v?i s?n ph?m l? gi?ng v?t nu?i, gi?ng c?y tr?ng thu?c lo?i Nh? n??c ban h?nh ti?u chu?n, ch?t l??ng ph?i ?p ?ng c?c i?u ki?n do nh? n??c quy ?nh.3. T??i, ti?u n??c; c?y, b?a ?t; n?o v?t k?nh, m??ng n?i ?ng ph?c v? s?n xu?t n?ng nghi?p; d?ch v? thu ho?ch s?n ph?m n?ng nghi?p. 4. S?n ph?m mu?i ??c s?n xu?t t? n??c bi?n, mu?i m? t? nhi?n, mu?i tinh, mu?i i-?t m? th?nh ph?n ch?nh l? Na-tri-clo-rua (NaCl).5. Nh? ? thu?c s? h?u nh? n??c do Nh? n??c b?n cho ng??i ang thu?.6. Chuy?n quy?n s? d?ng ?t.7. B?o hi?m nh?n th?, b?o hi?m s?c kho?, b?o hi?m ng??i h?c, c?c d?ch v? b?o hi?m kh?c li?n quan ?n con ng??i; b?o hi?m v?t nu?i, b?o hi?m c?y tr?ng, c?c d?ch v? b?o hi?m n?ng nghi?p kh?c; b?o hi?m t?u, thuy?n, trang thi?t b? v? c?c d?ng c? c?n thi?t kh?c ph?c v? tr?c ti?p ?nh b?t thu? s?n; t?i b?o hi?m.8. C?c d?ch v? t?i ch?nh, ng?n h?ng, kinh doanh ch?ng kho?n sau ?y:a) D?ch v? c?p t?n d?ng g?m c?c h?nh th?c: - Cho vay; - Chi?t kh?u, t?i chi?t kh?u c?ng c? chuy?n nh??ng v? c?c gi?y t? c? gi? kh?c; - B?o l?nh ng?n h?ng;- Cho thu? t?i ch?nh; - Ph?t h?nh th? t?n d?ng.Tr??ng h?p t? ch?c t?n d?ng thu c?c lo?i ph? li?n quan ?n ph?t h?nh th? t?n d?ng th? c?c kho?n ph? thu t? kh?ch h?ng thu?c quy tr?nh d?ch v? c?p t?n d?ng (ph? ph?t h?nh th?) theo quy ch? cho vay c?a t? ch?c t?n d?ng ?i v?i kh?ch h?ng nh? ph? tr? n? tr??c h?n, ph?t ch?m tr? n?, c? c?u l?i n?, qu?n l? kho?n vay v? c?c kho?n ph? kh?c thu?c quy tr?nh c?p t?n d?ng thu?c ?i t??ng kh?ng ch?u thu? GTGT. C?c kho?n ph? giao d?ch th? th?ng th??ng kh?ng thu?c quy tr?nh c?p t?n d?ng nh? ph? c?p l?i m? pin cho th? t?n d?ng, ph? cung c?p b?n sao ho? ?n giao d?ch, ph? ?i b?i ho?n khi s? d?ng th?, ph? th?ng b?o m?t c?p, th?t l?c th? t?n d?ng, ph? hu? th? t?n d?ng, ph? chuy?n ?i lo?i th? t?n d?ng v? c?c kho?n ph? kh?c thu?c ?i t??ng ch?u thu? GTGT.- Bao thanh to?n trong n??c; bao thanh to?n qu?c t? ?i v?i c?c ng?n h?ng ??c ph?p th?c hi?n thanh to?n qu?c t?; - B?n t?i s?n b?o ?m ti?n vay do t? ch?c t?n d?ng ho?c do c? quan thi h?nh ?n th?c hi?n theo quy ?nh c?a ph?p lu?t v? x? l? t?i s?n b?o ?m ti?n vay.Tr??ng h?p h?t th?i gian tr? n?, ng??i c? t?i s?n b?o ?m kh?ng c? kh? nng tr? n? v? ph?i b?n giao t?i s?n cho t? ch?c t?n d?ng ? t? ch?c t?n d?ng x? l? t?i s?n b?o ?m ti?n vay theo quy ?nh c?a ph?p lu?t th? c?c b?n th?c hi?n th? t?c b?n giao t?i s?n b?o ?m theo quy ?nh. Tr??ng h?p c?c b?n th?a thu?n ng??i c? t?i s?n b?o ?m t? b?n t?i s?n b?o ?m ? tr? n?, n?u ng??i c? t?i s?n b?o ?m l? ng??i n?p thu? GTGT v? t?i s?n em b?n thu?c ?i t??ng ch?u thu? GTGT th? ph?i k? khai, n?p thu? GTGT theo quy ?nh.Tr??ng h?p t? ch?c t?n d?ng nh?n t?i s?n b?o ?m ? thay th? cho vi?c th?c hi?n ngh)a v? tr? n? th? t? ch?c t?n d?ng th?c hi?n h?ch to?n tng gi? tr? t?i s?n ph?c v? s?n xu?t kinh doanh theo quy ?nh. Khi t? ch?c t?n d?ng b?n t?i s?n ph?c v? ho?t ?ng kinh doanh n?u t?i s?n thu?c ?i t??ng ch?u thu? GTGT th? t? ch?c t?n d?ng ph?i k? khai, n?p thu? GTGT theo quy ?nh. V? d? 3: Th?ng 3/2014 C?ng ty TNHH A l? c? s? kinh doanh n?p thu? GTGT theo ph??ng ph?p kh?u tr? th? ch?p d?y chuy?n, m?y m?c thi?t b? ? vay v?n t?i Ng?n h?ng B, th?i gian vay l? 1 nm (h?n tr? n? l? ng?y 31/3/2015). ?n ng?y 31/3/2015, C?ng ty TNHH A kh?ng c? kh? nng tr? n? v? ph?i b?n giao t?i s?n cho Ng?n h?ng B th? khi b?n giao t?i s?n, C?ng ty TNHH A th?c hi?n th? t?c b?n giao t?i s?n b?o ?m theo quy ?nh c?a ph?p lu?t v? vi?c x? l? t?i s?n b?o ?m. Ng?n h?ng B b?n t?i s?n b?o ?m ti?n vay ? thu h?i n? th? t?i s?n b?n ra thu?c ?i t??ng kh?ng ch?u thu? GTGT.- D?ch v? cung c?p th?ng tin t?n d?ng do ?n v?, t? ch?c thu?c Ng?n h?ng nh? n??c cung c?p cho c?c t? ch?c t?n d?ng ? s? d?ng trong ho?t ?ng c?p t?n d?ng theo quy ?nh c?a Lu?t Ng?n h?ng nh? n??c.V? d? 4: T? ch?c X l? ?n v? thu?c Ng?n h?ng Nh? n??c ??c Ng?n h?ng Nh? n??c cho ph?p th?c hi?n d?ch v? cung c?p th?ng tin t?n d?ng. Nm 2014, t? ch?c X k? h?p ?ng cung c?p th?ng tin t?n d?ng cho m?t s? ng?n h?ng th??ng m?i ph?c v? ho?t ?ng c?p t?n d?ng v? ph?c v? ho?t ?ng kh?c c?a ng?n h?ng th??ng m?i th? doanh thu t? d?ch v? cung c?p th?ng tin t?n d?ng ph?c v? ho?t ?ng c?p t?n d?ng thu?c ?i t??ng kh?ng ch?u thu? GTGT, doanh thu t? d?ch v? cung c?p th?ng tin t?n d?ng ph?c v? ho?t ?ng kh?c c?a ng?n h?ng th??ng m?i kh?ng theo quy ?nh c?a Lu?t Ng?n h?ng Nh? n??c thu?c ?i t??ng ch?u thu? GTGT v?i thu? su?t 10%. - H?nh th?c c?p t?n d?ng kh?c theo quy ?nh c?a ph?p lu?t.b) Ho?t ?ng cho vay ri?ng l?, kh?ng ph?i ho?t ?ng kinh doanh, cung ?ng th??ng xuy?n c?a ng??i n?p thu? kh?ng ph?i l? t? ch?c t?n d?ng.V? d? 5: C?ng ty c? ph?n VC c? ti?n nh?n r?i t?m th?i ch?a ph?c v? ho?t ?ng kinh doanh, C?ng ty c? ph?n VC k? h?p ?ng cho C?ng ty T vay ti?n trong th?i h?n 6 th?ng v? ??c nh?n kho?n ti?n l?i th? kho?n ti?n l?i C?ng ty c? ph?n VC nh?n ??c thu?c ?i t??ng kh?ng ch?u thu? GTGT. c) Kinh doanh ch?ng kho?n bao g?m: M?i gi?i ch?ng kho?n, t? doanh ch?ng kho?n, b?o l?nh ph?t h?nh ch?ng kho?n, t? v?n ?u t? ch?ng kho?n, l?u k? ch?ng kho?n, qu?n l? qu? ?u t? ch?ng kho?n, qu?n l? c?ng ty ?u t? ch?ng kho?n, qu?n l? danh m?c ?u t? ch?ng kho?n, d?ch v? t? ch?c th? tr??ng c?a s? giao d?ch ch?ng kho?n ho?c trung t?m giao d?ch ch?ng kho?n, d?ch v? li?n quan ?n ch?ng kho?n ng k?, l?u k? t?i Trung t?m L?u k? Ch?ng kho?n Vi?t Nam, cho kh?ch h?ng vay ti?n ? th?c hi?n giao d?ch k? qu?, ?ng tr??c ti?n b?n ch?ng kho?n v? ho?t ?ng kinh doanh ch?ng kho?n kh?c theo quy ?nh c?a ph?p lu?t v? ch?ng kho?n. Ho?t ?ng cung c?p th?ng tin, t? ch?c b?n ?u gi? c? ph?n c?a c?c t? ch?c ph?t h?nh, h? tr? k? thu?t ph?c v? giao d?ch ch?ng kho?n tr?c tuy?n c?a S? Giao d?ch ch?ng kho?n.d) Chuy?n nh??ng v?n bao g?m vi?c chuy?n nh??ng m?t ph?n ho?c to?n b? s? v?n ? ?u t? v?o t? ch?c kinh t? kh?c (kh?ng ph?n bi?t c? th?nh l?p hay kh?ng th?nh l?p ph?p nh?n m?i), chuy?n nh??ng ch?ng kho?n, chuy?n nh??ng quy?n g?p v?n v? c?c h?nh th?c chuy?n nh??ng v?n kh?c theo quy ?nh c?a ph?p lu?t, k? c? tr??ng h?p b?n doanh nghi?p cho doanh nghi?p kh?c ? s?n xu?t kinh doanh v? doanh nghi?p mua k? th?a to?n b? quy?n v? ngh)a v? c?a doanh nghi?p b?n theo quy ?nh c?a ph?p lu?t.V? d? 6: Th?ng 4/2014, C?ng ty TNHH A g?p v?n b?ng m?y m?c, thi?t b? ? th?nh l?p C?ng ty c? ph?n B, gi? tr? v?n g?p c?a C?ng ty TNHH A ??c H?i ?ng giao nh?n v?n g?p c?a c?c b?n g?p v?n ?nh gi? l? 2,5 t? ?ng, b?ng 25% s? v?n c?a C?ng ty c? ph?n B. Th?ng 11/2014, C?ng ty TNHH A b?n ph?n v?n g?p t?i C?ng ty c? ph?n B cho Qu? ?u t? ABB v?i gi? 4 t? ?ng th? s? ti?n 4 t? ?ng C?ng ty TNHH A thu ??c l? doanh thu chuy?n nh??ng v?n thu?c ?i t??ng kh?ng ch?u thu? GTGT. ) B?n n?;e) Kinh doanh ngo?i t?;g) D?ch v? t?i ch?nh ph?i sinh bao g?m: ho?n ?i l?i su?t; h?p ?ng k? h?n; h?p ?ng t??ng lai; quy?n ch?n mua, b?n ngo?i t?; c?c d?ch v? t?i ch?nh ph?i sinh kh?c theo quy ?nh c?a ph?p lu?t;h) Ban t?i s?n b?o ?m c?a kho?n n? c?a t? ch?c m? Nh? n??c s? h?u 100% v?n i?u l? do Ch?nh ph? th?nh l?p ? x? l? n? x?u c?a c?c t? ch?c t?n d?ng Vi?t Nam. 9. D?ch v? y t?, d?ch v? th? y, bao g?m d?ch v? kh?m b?nh, ch?a b?nh, ph?ng b?nh cho ng??i v? v?t nu?i, d?ch v? sinh ? c? k? ho?ch, d?ch v? i?u d??ng s?c kho?, ph?c h?i ch?c nng cho ng??i b?nh, v?n chuy?n ng??i b?nh, d?ch v? cho thu? ph?ng b?nh, gi??ng b?nh c?a c?c c? s? y t?; x?t nghi?m, chi?u, ch?p, m?u v? ch? ph?m m?u d?ng cho ng??i b?nh.Tr??ng h?p trong g?i d?ch v? ch?a b?nh (theo quy ?nh c?a B? Y t?) bao g?m c? s? d?ng thu?c ch?a b?nh th? kho?n thu t? ti?n thu?c ch?a b?nh n?m trong g?i d?ch v? ch?a b?nh cing thu?c ?i t??ng kh?ng ch?u thu? GTGT. 10. D?ch v? b?u ch?nh, vi?n th?ng c?ng ?ch v? Internet ph? c?p theo ch??ng tr?nh c?a Ch?nh ph?; D?ch v? b?u ch?nh, vi?n th?ng t? n??c ngo?i v?o Vi?t Nam (chi?u ?n).11. D?ch v? duy tr? v??n th?, v??n hoa, c?ng vi?n, c?y xanh ??ng ph?, chi?u s?ng c?ng c?ng; d?ch v? tang l?. C?c d?ch v? n?u t?i kho?n n?y kh?ng ph?n bi?t ngu?n kinh ph? chi tr?. C? th?:a) D?ch v? duy tr? v??n th?, v??n hoa, c?ng vi?n, c?y xanh ??ng ph?, b?o v? r?ng do Nh? n??c l?m ch? r?ng, bao g?m ho?t ?ng qu?n l?, tr?ng c?y, chm s?c c?y, b?o v? chim, th? ? c?c c?ng vi?n, v??n th?, khu v?c c?ng c?ng, r?ng qu?c gia, v??n qu?c gia; b) Chi?u s?ng c?ng c?ng bao g?m chi?u s?ng ??ng ph?, ng?, x?m trong khu d?n c?, v??n hoa, c?ng vi?n. Doanh thu kh?ng ch?u thu? l? doanh thu t? ho?t ?ng chi?u s?ng c?ng c?ng;c) D?ch v? tang l? c?a c?c c? s? c? ch?c nng kinh doanh d?ch v? tang l? bao g?m c?c ho?t ?ng cho thu? nh? tang l?, xe ? t? ph?c v? tang l?, mai t?ng, ho? t?ng, c?i t?ng, di chuy?n m?, chm s?c m?.12. Duy tu, s?a ch?a, x?y d?ng b?ng ngu?n v?n ?ng g?p c?a nh?n d?n (bao g?m c? v?n ?ng g?p, t?i tr? c?a t? ch?c, c? nh?n), v?n vi?n tr? nh?n ?o ?i v?i c?c c?ng tr?nh vn h?a, ngh? thu?t, c?ng tr?nh ph?c v? c?ng c?ng, c? s? h? t?ng v? nh? ? cho ?i t??ng ch?nh s?ch x? h?i.Tr??ng h?p c? s? d?ng ngu?n v?n kh?c ngo?i v?n ?ng g?p c?a nh?n d?n, v?n vi?n tr? nh?n ?o m? ngu?n v?n kh?c kh?ng v??t qu? 50% t?ng s? ngu?n v?n s? d?ng cho c?ng tr?nh th? ?i t??ng kh?ng ch?u thu? l? to?n b? gi? tr? c?ng tr?nh.Tr??ng h?p c? s? d?ng ngu?n v?n kh?c ngo?i v?n ?ng g?p c?a nh?n d?n, v?n vi?n tr? nh?n ?o m? ngu?n v?n kh?c v??t qu? 50% t?ng s? ngu?n v?n s? d?ng cho c?ng tr?nh th? to?n b? gi? tr? c?ng tr?nh thu?c ?i t??ng ch?u thu? GTGT. ?i t??ng ch?nh s?ch x? h?i bao g?m: ng??i c? c?ng theo quy ?nh c?a ph?p lu?t v? ng??i c? c?ng; ?i t??ng b?o tr? x? h?i h??ng tr? c?p t? ng?n s?ch nh? n??c; ng??i thu?c h? ngh?o, c?n ngh?o v? c?c tr??ng h?p kh?c theo quy ?nh c?a ph?p lu?t.13. D?y h?c, d?y ngh? theo quy ?nh c?a ph?p lu?t bao g?m c? d?y ngo?i ng?, tin h?c; d?y m?a, h?t, h?i h?a, nh?c, k?ch, xi?c, th? d?c, th? thao; nu?i d?y tr? v? d?y c?c ngh? kh?c nh?m ?o t?o, b?i d??ng n?ng cao tr?nh ? vn ho?, ki?n th?c chuy?n m?n ngh? nghi?p.Tr??ng h?p c?c c? s? d?y h?c c?c c?p t? m?m non ?n trung h?c ph? th?ng c? thu ti?n n, ti?n v?n chuy?n ?a ?n h?c sinh v? c?c kho?n thu kh?c d??i h?nh th?c thu h?, chi h? th? ti?n n, ti?n v?n chuy?n ?a ?n h?c sinh v? c?c kho?n thu h?, chi h? n?y cing thu?c ?i t??ng kh?ng ch?u thu?. Kho?n thu v? ? n?i tr? c?a h?c sinh, sinh vi?n, h?c vi?n; ho?t ?ng ?o t?o (bao g?m c? vi?c t? ch?c thi v? c?p ch?ng ch? trong quy tr?nh ?o t?o) do c? s? ?o t?o cung c?p thu?c ?i t??ng kh?ng ch?u thu? GTGT. Tr??ng h?p c? s? ?o t?o kh?ng tr?c ti?p t? ch?c ?o t?o m? ch? t? ch?c thi, c?p ch?ng ch? trong quy tr?nh ?o t?o th? ho?t ?ng t? ch?c thi v? c?p ch?ng ch? cing thu?c ?i t??ng kh?ng ch?u thu?. Tr??ng h?p cung c?p d?ch v? thi v? c?p ch?ng ch? kh?ng thu?c quy tr?nh ?o t?o th? thu?c ?i t??ng ch?u thu? GTGT.V? d? 7: Trung t?m ?o t?o X ??c c?p c? th?m quy?n giao nhi?m v? ?o t?o ? c?p ch?ng ch? h?nh ngh? v? ?i l? b?o hi?m. Trung t?m ?o t?o X giao nhi?m v? ?o t?o cho ?n v? Y th?c hi?n, Trung t?m ?o t?o X t? ch?c thi v? c?p ch?ng ch? h?nh ngh? ?i l? b?o hi?m th? ho?t ?ng t? ch?c thi v? c?p ch?ng ch? c?a Trung t?m ?o t?o X thu?c ?i t??ng kh?ng ch?u thu? GTGT.14. Ph?t s?ng truy?n thanh, truy?n h?nh b?ng ngu?n v?n ng?n s?ch nh? n??c.15. Xu?t b?n, nh?p kh?u, ph?t h?nh b?o, t?p ch?, b?n tin chuy?n ng?nh, s?ch ch?nh tr?, s?ch gi?o khoa, gi?o tr?nh, s?ch vn b?n ph?p lu?t, s?ch khoa h?c-k? thu?t, s?ch in b?ng ch? d?n t?c thi?u s? v? tranh, ?nh, ?p ph?ch tuy?n truy?n c? ?ng, k? c? d??i d?ng bng ho?c )a ghi ti?ng, ghi h?nh, d? li?u i?n t?; ti?n, in ti?n. B?o, t?p ch?, b?n tin chuy?n ng?nh, bao g?m c? ho?t ?ng truy?n trang b?o, t?p ch?, b?n tin chuy?n ng?nh.S?ch ch?nh tr? l? s?ch tuy?n truy?n ??ng l?i ch?nh tr? c?a ?ng v? Nh? n??c ph?c v? nhi?m v? ch?nh tr? theo chuy?n ?, ch? ?, ph?c v? c?c ng?y k? ni?m, ng?y truy?n th?ng c?a c?c t? ch?c, c?c c?p, c?c ng?nh, ?a ph??ng; c?c lo?i s?ch th?ng k?, tuy?n truy?n phong tr?o ng??i t?t vi?c t?t; s?ch in c?c b?i ph?t bi?u, nghi?n c?u l? lu?n c?a l?nh ?o ?ng v? Nh? n??c.S?ch gi?o khoa l? s?ch d?ng ? gi?ng d?y v? h?c t?p trong t?t c? c?c c?p t? m?m non ?n trung h?c ph? th?ng (bao g?m c? s?ch tham kh?o d?ng cho gi?o vi?n v? h?c sinh ph? h?p v?i n?i dung ch??ng tr?nh gi?o d?c).Gi?o tr?nh l? s?ch d?ng ? gi?ng d?y v? h?c t?p trong c?c tr??ng ?i h?c, cao ?ng, trung h?c chuy?n nghi?p v? d?y ngh?.S?ch vn b?n ph?p lu?t l? s?ch in c?c vn b?n quy ph?m ph?p lu?t c?a Nh? n??c.S?ch khoa h?c-k? thu?t l? s?ch d?ng ? gi?i thi?u, h??ng d?n nh?ng ki?n th?c khoa h?c, k? thu?t c? quan h? tr?c ti?p ?n s?n xu?t v? c?c ng?nh khoa h?c, k? thu?t.S?ch in b?ng ch? d?n t?c thi?u s? bao g?m c? s?ch in song ng? ch? ph? th?ng v? ch? d?n t?c thi?u s?.Tranh, ?nh, ?p ph?ch tuy?n truy?n c? ?ng l? tranh, ?nh, ?p ph?ch, c?c lo?i t? r?i, t? g?p ph?c v? cho m?c ?ch tuy?n truy?n, c? ?ng, kh?u hi?u, ?nh l?nh t?, ?ng k?, Qu?c k?, o?n k?, ?i k?.16. V?n chuy?n h?nh kh?ch c?ng c?ng b?ng xe bu?t, xe i?n l? v?n chuy?n h?nh kh?ch c?ng c?ng b?ng xe bu?t, xe i?n theo c?c tuy?n trong n?i t?nh, trong ? th? v? c?c tuy?n l?n c?n ngo?i t?nh theo quy ?nh c?a B? Giao th?ng v?n t?i. 17. H?ng ho? thu?c lo?i trong n??c ch?a s?n xu?t ??c nh?p kh?u trong c?c tr??ng h?p sau:a) M?y m?c, thi?t b?, ph? t?ng, v?t t? nh?p kh?u ? s? d?ng tr?c ti?p cho ho?t ?ng nghi?n c?u khoa h?c, ph?t tri?n c?ng ngh?;b) M?y m?c, thi?t b?, ph? t?ng thay th?, ph??ng ti?n v?n t?i chuy?n d?ng v? v?t t? c?n nh?p kh?u ? ti?n h?nh ho?t ?ng t?m ki?m thm d?, ph?t tri?n m? d?u, kh? ?t;c) T?u bay (bao g?m c? ?ng c? t?u bay), d?n khoan, t?u thu? thu?c lo?i trong n??c ch?a s?n xu?t ??c nh?p kh?u ? t?o t?i s?n c? ?nh c?a doanh nghi?p ho?c thu? c?a n??c ngo?i ? s? d?ng cho s?n xu?t, kinh doanh, cho thu?, cho thu? l?i.? x?c ?nh h?ng h?a thu?c ?i t??ng kh?ng ch?u thu? GTGT ? kh?u nh?p kh?u quy ?nh t?i kho?n n?y, ng??i nh?p kh?u ph?i xu?t tr?nh cho c? quan h?i quan c?c h? s? theo h??ng d?n c?a B? T?i ch?nh v? th? t?c h?i quan; ki?m tra, gi?m s?t h?i quan; thu? xu?t kh?u, thu? nh?p kh?u v? qu?n l? thu? ?i v?i h?ng ho? xu?t kh?u, nh?p kh?u.Danh m?c m?y m?c, thi?t b?, ph? t?ng, v?t t? thu?c lo?i trong n??c ? s?n xu?t ??c ? l?m c? s? ph?n bi?t v?i lo?i trong n??c ch?a s?n xu?t ??c c?n nh?p kh?u s? d?ng tr?c ti?p cho ho?t ?ng nghi?n c?u khoa h?c v? ph?t tri?n c?ng ngh?; Danh m?c m?y m?c, thi?t b?, ph? t?ng thay th?, ph??ng ti?n v?n t?i chuy?n d?ng v? v?t t? thu?c lo?i trong n??c ? s?n xu?t ??c l?m c? s? ph?n bi?t v?i lo?i trong n??c ch?a s?n xu?t ??c c?n nh?p kh?u ? ti?n h?nh ho?t ?ng t?m ki?m thm d?, ph?t tri?n m? d?u, kh? ?t; Danh m?c t?u bay, d?n khoan, t?u thu? thu?c lo?i trong n??c ? s?n xu?t ??c l?m c? s? ph?n bi?t v?i lo?i trong n??c ch?a s?n xu?t ??c c?n nh?p kh?u ? t?o t?i s?n c? ?nh c?a doanh nghi?p ho?c thu? c?a n??c ngo?i ? s? d?ng cho s?n xu?t, kinh doanh, cho thu?, cho thu? l?i do B? K? ho?ch v? ?u t? ban h?nh.18. Vi kh?, kh? t?i chuy?n d?ng ph?c v? qu?c ph?ng, an ninh.a) Vi kh?, kh? t?i chuy?n d?ng ph?c v? qu?c ph?ng, an ninh theo Danh m?c vi kh?, kh? t?i chuy?n d?ng ph?c v? qu?c ph?ng, an ninh do B? T?i ch?nh th?ng nh?t v?i B? Qu?c ph?ng v? B? C?ng an ban h?nh. Vi kh?, kh? t?i chuy?n d?ng ph?c v? qu?c ph?ng, an ninh thu?c ?i t??ng kh?ng ch?u thu? GTGT ph?i l? c?c s?n ph?m ho?n ch?nh, ?ng b? ho?c c?c b? ph?n, linh ki?n, bao b? chuy?n d?ng ? l?p r?p, b?o qu?n s?n ph?m ho?n ch?nh. Tr??ng h?p vi kh?, kh? t?i chuy?n d?ng ph?c v? qu?c ph?ng, an ninh ph?i s?a ch?a th? d?ch v? s?a ch?a vi kh?, kh? t?i do c?c doanh nghi?p c?a B? Qu?c ph?ng, B? C?ng an th?c hi?n thu?c ?i t??ng kh?ng ch?u thu? GTGT. b) Vi kh?, kh? t?i (k? c? v?t t?, m?y m?c, thi?t b?, ph? t?ng) chuy?n d?ng ph?c v? cho qu?c ph?ng, an ninh nh?p kh?u thu?c di?n ??c mi?n thu? nh?p kh?u theo quy ?nh c?a Lu?t thu? xu?t kh?u, thu? nh?p kh?u ho?c nh?p kh?u theo h?n ng?ch h?ng nm ??c Th? t??ng Ch?nh ph? ph? duy?t.H? s?, th? t?c ?i v?i vi kh?, kh? t?i nh?p kh?u kh?ng ph?i ch?u thu? GTGT ? kh?u nh?p kh?u theo h??ng d?n c?a B? T?i ch?nh v? th? t?c h?i quan; ki?m tra, gi?m s?t h?i quan; thu? xu?t kh?u, thu? nh?p kh?u v? qu?n l? thu? ?i v?i h?ng ho? xu?t kh?u, nh?p kh?u.19. H?ng nh?p kh?u v? h?ng ho?, d?ch v? b?n cho c?c t? ch?c, c? nh?n ? vi?n tr? nh?n ?o, vi?n tr? kh?ng ho?n l?i trong c?c tr??ng h?p sau:a) H?ng ho? nh?p kh?u trong tr??ng h?p vi?n tr? nh?n ?o, vi?n tr? kh?ng ho?n l?i v? ph?i ??c B? T?i ch?nh ho?c S? T?i ch?nh x?c nh?n; b) Qu? t?ng cho c? quan nh? n??c, t? ch?c ch?nh tr?, t? ch?c ch?nh tr? - x? h?i, t? ch?c ch?nh tr? x? h?i - ngh? nghi?p, t? ch?c x? h?i, t? ch?c x? h?i-ngh? nghi?p, ?n v? vi trang nh?n d?n th?c hi?n theo quy ?nh c?a ph?p lu?t v? qu? bi?u, qu? t?ng;c) Qu? bi?u, qu? t?ng cho c? nh?n t?i Vi?t Nam th?c hi?n theo quy ?nh c?a ph?p lu?t v? qu? bi?u, qu? t?ng;d) ? d?ng c?a t? ch?c, c? nh?n n??c ngo?i theo ti?u chu?n mi?n tr? ngo?i giao theo quy ?nh c?a ph?p lu?t v? ?u ?i mi?n tr? ngo?i giao; h?ng l? ? d?ng c?a ng??i Vi?t Nam ?nh c? ? n??c ngo?i khi v? n??c mang theo;) H?ng mang theo ng??i trong ti?u chu?n h?nh l? mi?n thu?; M?c h?ng ho? nh?p kh?u thu?c ?i t??ng kh?ng ch?u thu? GTGT ? kh?u nh?p kh?u theo m?c mi?n thu? nh?p kh?u quy ?nh t?i Lu?t thu? xu?t kh?u, thu? nh?p kh?u v? c?c vn b?n h??ng d?n thi h?nh.H?ng ho? nh?p kh?u c?a t? ch?c, c? nh?n thu?c ?i t??ng mi?n tr? ngo?i giao theo quy ?nh c?a ph?p lu?t v? ?u ?i mi?n tr? ngo?i giao thu?c ?i t??ng kh?ng ch?u thu? GTGT. Tr??ng h?p ?i t??ng mi?n tr? ngo?i giao mua h?ng h?a, d?ch v? t?i Vi?t Nam c? thu? GTGT th? thu?c tr??ng h?p ho?n thu? theo h??ng d?n t?i kho?n 7 i?u 18 Th?ng t? n?y. ?i t??ng, h?ng h?a, th? t?c h? s? ? ??c h??ng ?u ?i mi?n tr? ngo?i giao h??ng d?n t?i i?u n?y th?c hi?n theo h??ng d?n c?a B? T?i ch?nh v? th?c hi?n ho?n thu? GTGT ?i v?i c? quan ?i di?n ngo?i giao, c? quan l?nh s? v? c? quan ?i di?n c?a t? ch?c qu?c t? t?i Vi?t Nam. e) H?ng ho?, d?ch v? b?n cho t? ch?c, c? nh?n n??c ngo?i, t? ch?c qu?c t? ? vi?n tr? nh?n ?o, vi?n tr? kh?ng ho?n l?i cho Vi?t Nam. Th? t?c ? c?c t? ch?c qu?c t?, ng??i n??c ngo?i mua h?ng ho?, d?ch v? t?i Vi?t Nam ? vi?n tr? nh?n ?o, vi?n tr? kh?ng ho?n l?i cho Vi?t Nam kh?ng ch?u thu? GTGT: c?c t? ch?c qu?c t?, ng??i n??c ngo?i ph?i c? vn b?n g?i cho c? s? b?n h?ng, trong ? ghi r? t?n t? ch?c qu?c t?, ng??i n??c ngo?i mua h?ng ho?, d?ch v? ? vi?n tr? nh?n ?o, vi?n tr? kh?ng ho?n l?i cho Vi?t Nam, s? l??ng ho?c gi? tr? lo?i h?ng mua; x?c nh?n c?a B? T?i ch?nh ho?c S? T?i ch?nh v? kho?n vi?n tr? n?y.Khi b?n h?ng, c? s? kinh doanh ph?i l?p ho? ?n theo quy ?nh c?a ph?p lu?t v? ho? ?n, tr?n ho? ?n ghi r? l? h?ng b?n cho t? ch?c, c? nh?n n??c ngo?i, t? ch?c qu?c t? ? vi?n tr? kh?ng ho?n l?i, vi?n tr? nh?n ?o kh?ng t?nh thu? GTGT v? l?u gi? vn b?n c?a t? ch?c qu?c t? ho?c c?a c? quan ?i di?n c?a Vi?t Nam ? l?m cn c? k? khai thu?. Tr??ng h?p t? ch?c, c? nh?n n??c ngo?i, t? ch?c qu?c t? mua h?ng ho?, d?ch v? t?i Vi?t Nam ? vi?n tr? kh?ng ho?n l?i, vi?n tr? nh?n ?o c? thu? GTGT th? thu?c tr??ng h?p ho?n thu? theo h??ng d?n t?i kho?n 6 i?u 18 Th?ng t? n?y. 20. H?ng h?a chuy?n kh?u, qu? c?nh qua l?nh th? Vi?t Nam; h?ng t?m nh?p kh?u, t?i xu?t kh?u; h?ng t?m xu?t kh?u, t?i nh?p kh?u; nguy?n li?u, v?t t? nh?p kh?u ? s?n xu?t, gia c?ng h?ng ho? xu?t kh?u theo h?p ?ng s?n xu?t, gia c?ng xu?t kh?u k? k?t v?i b?n n??c ngo?i.H?ng ho?, d?ch v? ??c mua b?n gi?a n??c ngo?i v?i c?c khu phi thu? quan v? gi?a c?c khu phi thu? quan v?i nhau.Khu phi thu? quan bao g?m: khu ch? xu?t, doanh nghi?p ch? xu?t, kho b?o thu?, khu b?o thu?, kho ngo?i quan, khu kinh t? th??ng m?i ?c bi?t, khu th??ng m?i - c?ng nghi?p v? c?c khu v?c kinh t? kh?c ??c th?nh l?p v? ??c h??ng c?c ?u ?i v? thu? nh? khu phi thu? quan theo Quy?t ?nh c?a Th? t??ng Ch?nh ph?. Quan h? mua b?n trao ?i h?ng ho? gi?a c?c khu n?y v?i b?n ngo?i l? quan h? xu?t kh?u, nh?p kh?u.H? s?, th? t?c ? x?c ?nh v? x? l? kh?ng thu thu? GTGT trong c?c tr??ng h?p n?y th?c hi?n theo h??ng d?n c?a B? T?i ch?nh v? th? t?c h?i quan; ki?m tra, gi?m s?t h?i quan; thu? xu?t kh?u, thu? nh?p kh?u v? qu?n l? thu? ?i v?i h?ng ho? xu?t kh?u, nh?p kh?u.21. Chuy?n giao c?ng ngh? theo quy ?nh c?a Lu?t chuy?n giao c?ng ngh?; chuy?n nh??ng quy?n s? h?u tr? tu? theo quy ?nh c?a Lu?t s? h?u tr? tu?. Tr??ng h?p h?p ?ng chuy?n giao c?ng ngh?, chuy?n nh??ng quy?n s? h?u tr? tu? c? k?m theo chuy?n giao m?y m?c, thi?t b? th? ?i t??ng kh?ng ch?u thu? GTGT t?nh tr?n ph?n gi? tr? c?ng ngh?, quy?n s? h?u tr? tu? chuy?n giao, chuy?n nh??ng; tr??ng h?p kh?ng t?ch ri?ng ??c th? thu? GTGT ??c t?nh tr?n c? ph?n gi? tr? c?ng ngh?, quy?n s? h?u tr? tu? chuy?n giao, chuy?n nh??ng c?ng v?i m?y m?c, thi?t b?.Ph?n m?m m?y t?nh bao g?m s?n ph?m ph?n m?m v? d?ch v? ph?n m?m theo quy ?nh c?a ph?p lu?t. 22. V?ng nh?p kh?u d?ng th?i, mi?ng v? c?c lo?i v?ng ch?a ??c ch? t?c th?nh s?n ph?m m? ngh?, ? trang s?c hay s?n ph?m kh?c. V?ng d?ng th?i, mi?ng v? c?c lo?i v?ng ch?a ch? t?c ??c x?c ?nh theo quy ?nh c?a ph?p lu?t v? qu?n l?, kinh doanh v?ng. 23. S?n ph?m xu?t kh?u l? t?i nguy?n, kho?ng s?n khai th?c ch?a ch? bi?n th?nh s?n ph?m kh?c.T?i nguy?n, kho?ng s?n khai th?c ch?a ch? bi?n th?nh s?n ph?m kh?c, bao g?m c? kho?ng s?n ? qua s?ng, tuy?n, xay, nghi?n, x? l? n?ng cao h?m l??ng, ho?c t?i nguy?n ? qua c?ng o?n c?t, x?. V? d? 8: C? s? kinh doanh A xu?t kh?u s?n ph?m ? t? nhi?n d??i d?ng ? kh?i, ? phi?n th? s?n ph?m ? t? nhi?n xu?t kh?u thu?c ?i t??ng kh?ng ch?u thu? GTGT.V? d? 9: C? s? kinh doanh B xu?t kh?u ? v?i tr?ng d?ng h?t v? d?ng b?t th? s?n ph?m ? v?i tr?ng d?ng h?t v? d?ng b?t xu?t kh?u thu?c ?i t??ng kh?ng ch?u thu? GTGT. Tr??ng h?p c? s? kinh doanh xu?t kh?u b?t ? si?u m?n (theo ti?u chu?n c?a c? quan c? th?m quy?n), b?t ? si?u m?n c? tr?ng ph? ax?t, c?c s?n ph?m n?y ??c x?c ?nh l? s?n ph?m ? qua ch? bi?n th?nh s?n ph?m kh?c th? khi xu?t kh?u kh?ng thu?c ?i t??ng kh?ng ch?u thu? GTGT.24. S?n ph?m nh?n t?o d?ng ? thay th? cho b? ph?n c? th? c?a ng??i b?nh, bao g?m c? s?n ph?m l? b? ph?n c?y gh?p l?u d?i trong c? th? ng??i; n?ng, xe ln v? d?ng c? chuy?n d?ng kh?c d?ng cho ng??i t?n t?t.25. H?ng h?a, d?ch v? c?a h?, c? nh?n kinh doanh c? m?c doanh thu h?ng nm t? m?t trm tri?u ?ng tr? xu?ng.Vi?c x?c ?nh h?, c? nh?n kinh doanh thu?c hay kh?ng thu?c ?i t??ng kh?ng ch?u thu? GTGT th?c hi?n theo h??ng d?n c?a ph?p lu?t v? qu?n l? thu?. 26. C?c h?ng h?a, d?ch v? sau:a) H?ng ho? b?n mi?n thu? ? c?c c?a h?ng b?n h?ng mi?n thu? theo quy ?nh c?a Th? t??ng Ch?nh ph?. b) H?ng d? tr? qu?c gia do c? quan d? tr? qu?c gia b?n ra. c) C?c ho?t ?ng c? thu ph?, l? ph? c?a Nh? n??c theo ph?p lu?t v? ph? v? l? ph?.d) R? ph? bom m?n, v?t n? do c?c ?n v? qu?c ph?ng th?c hi?n ?i v?i c?c c?ng tr?nh ??c ?u t? b?ng ngu?n v?n ng?n s?ch nh? n??c.H?ng h?a thu?c di?n kh?ng ch?u thu? GTGT kh?u nh?p kh?u theo quy ?nh t?i i?u n?y n?u thay ?i m?c ?ch s? d?ng ph?i k? khai, n?p thu? GTGT kh?u nh?p kh?u theo quy ?nh v?i c? quan h?i quan n?i ng k? t? khai h?i quan. T? ch?c, c? nh?n b?n h?ng ho? ra th? tr??ng n?i ?a ph?i k? khai, n?p thu? GTGT v?i c? quan thu? qu?n l? tr?c ti?p theo quy ?nh.i?u 5. C?c tr??ng h?p kh?ng ph?i k? khai, t?nh n?p thu? GTGT 1. T? ch?c, c? nh?n nh?n c?c kho?n thu v? b?i th??ng b?ng ti?n (bao g?m c? ti?n b?i th??ng v? ?t v? t?i s?n tr?n ?t khi b? thu h?i ?t theo quy?t ?nh c?a c? quan Nh? n??c c? th?m quy?n), ti?n th??ng, ti?n h? tr?, ti?n chuy?n nh??ng quy?n ph?t th?i v? c?c kho?n thu t?i ch?nh kh?c.C? s? kinh doanh khi nh?n kho?n ti?n thu v? b?i th??ng, ti?n th??ng, ti?n h? tr? nh?n ??c, ti?n chuy?n nh??ng quy?n ph?t th?i v? c?c kho?n thu t?i ch?nh kh?c th? l?p ch?ng t? thu theo quy ?nh. ?i v?i c? s? kinh doanh chi ti?n, cn c? m?c ?ch chi ? l?p ch?ng t? chi ti?n.Tr??ng h?p b?i th??ng b?ng h?ng ho?, d?ch v?, c? s? b?i th??ng ph?i l?p ho? ?n v? k? khai, t?nh, n?p thu? GTGT nh? ?i v?i b?n h?ng ho?, d?ch v?; c? s? nh?n b?i th??ng k? khai, kh?u tr? theo quy ?nh. Tr??ng h?p c? s? kinh doanh nh?n ti?n c?a t? ch?c, c? nh?n ? th?c hi?n d?ch v? cho t? ch?c, c? nh?n nh? s?a ch?a, b?o h?nh, khuy?n m?i, qu?ng c?o th? ph?i k? khai, n?p thu? theo quy ?nh. V? d? 10: C?ng ty TNHH P&C nh?n ??c kho?n ti?n l?i t? vi?c mua tr?i phi?u v? ti?n c? t?c t? vi?c mua c? phi?u c?a c?c doanh nghi?p kh?c. C?ng ty TNHH P&C kh?ng ph?i k? khai, n?p thu? GTGT ?i v?i kho?n ti?n l?i t? vi?c mua tr?i phi?u v? ti?n c? t?c nh?n ??c.V? d? 11: Doanh nghi?p A nh?n ??c kho?n b?i th??ng thi?t h?i do b? hu? h?p ?ng t? doanh nghi?p B l? 50 tri?u ?ng th? doanh nghi?p A l?p ch?ng t? thu v? kh?ng ph?i k? khai, n?p thu? GTGT ?i v?i kho?n ti?n tr?n.V? d? 12: Doanh nghi?p X mua h?ng c?a doanh nghi?p Y, doanh nghi?p X c? ?ng tr??c cho doanh nghi?p Y m?t kho?n ti?n v? ??c doanh nghi?p Y tr? l?i cho kho?n ti?n ?ng tr??c ? th? doanh nghi?p X kh?ng ph?i k? khai, n?p thu? GTGT ?i v?i kho?n l?i nh?n ??c. V? d? 13: Doanh nghi?p X b?n h?ng cho doanh nghi?p Z, t?ng gi? thanh to?n l? 440 tri?u ?ng. Theo h?p ?ng, doanh nghi?p Z thanh to?n tr? ch?m trong v?ng 3 th?ng, l?i su?t tr? ch?m l? 1%/th?ng/t?ng gi? thanh to?n c?a h?p ?ng. Sau 3 th?ng, doanh nghi?p X nh?n ??c t? doanh nghi?p Z t?ng gi? tr? thanh to?n c?a h?p ?ng l? 440 tri?u ?ng v? s? ti?n l?i ch?m tr? l? 13,2 tri?u ?ng (440 tri?u ?ng x 1% x 3 th?ng) th? doanh nghi?p X kh?ng ph?i k? khai, n?p thu? GTGT ?i v?i kho?n ti?n 13,2 tri?u ?ng n?y.V? d? 14: Doanh nghi?p b?o hi?m A v? C?ng ty B k? h?p ?ng b?o hi?m v?i h?nh th?c b?o hi?m b?ng ti?n. Khi c? r?i ro b?o hi?m x?y ra, doanh nghi?p b?o hi?m A b?i th??ng cho C?ng ty B b?ng ti?n theo quy ?nh c?a ph?p lu?t v? b?o hi?m. C?ng ty B kh?ng ph?i k? khai, n?p thu? GTGT ?i v?i s? ti?n b?i th??ng b?o hi?m nh?n ??c.V? d? 15: C?ng ty c? ph?n S?a ABC c? chi ti?n cho c?c nh? ph?n ph?i (l? t? ch?c, c? nh?n kinh doanh) ? th?c hi?n ch??ng tr?nh khuy?n m?i (theo quy ?nh c?a ph?p lu?t v? ho?t ?ng x?c ti?n th??ng m?i), ti?p th?, tr?ng b?y s?n ph?m cho C?ng ty (nh? ph?n ph?i nh?n ti?n n?y ? th?c hi?n d?ch v? cho C?ng ty) th? khi nh?n ti?n, tr??ng h?p nh? ph?n ph?i l? ng??i n?p thu? GTGT theo ph??ng ph?p kh?u tr? l?p h?a ?n GTGT v? t?nh thu? GTGT theo thu? su?t 10%, tr??ng h?p nh? ph?n ph?i l? ng??i n?p thu? GTGT theo ph??ng ph?p tr?c ti?p th? s? d?ng h?a ?n b?n h?ng v? x?c ?nh s? thu? ph?i n?p theo t? l? (%) tr?n doanh thu theo quy ?nh.2. T? ch?c, c? nh?n s?n xu?t, kinh doanh t?i Vi?t Nam mua d?ch v? c?a t? ch?c n??c ngo?i kh?ng c? c? s? th??ng tr? t?i Vi?t Nam, c? nh?n ? n??c ngo?i l? ?i t??ng kh?ng c? tr? t?i Vi?t Nam, bao g?m c?c tr??ng h?p: s?a ch?a ph??ng ti?n v?n t?i, m?y m?c, thi?t b? (bao g?m c? v?t t?, ph? t?ng thay th?); qu?ng c?o, ti?p th?; x?c ti?n ?u t? v? th??ng m?i; m?i gi?i b?n h?ng ho?, cung c?p d?ch v? ra n??c ngo?i; ?o t?o; chia c??c d?ch v? b?u ch?nh, vi?n th?ng qu?c t? gi?a Vi?t Nam v?i n??c ngo?i m? c?c d?ch v? n?y ??c th?c hi?n ? ngo?i Vi?t Nam, d?ch v? thu? ??ng truy?n d?n v? bng t?n v? tinh c?a n??c ngo?i theo quy ?nh c?a ph?p lu?t.3. T? ch?c, c? nh?n kh?ng kinh doanh, kh?ng ph?i l? ng??i n?p thu? GTGT b?n t?i s?n.V? d? 16: ?ng A l? c? nh?n kh?ng kinh doanh b?n 01 ? t? 4 ch? ng?i cho ?ng B v?i gi? l? 600 tri?u ?ng th? ?ng A kh?ng ph?i k? khai, t?nh thu? GTGT ?i v?i s? ti?n b?n ? t? thu ??c.V? d? 17: ?ng E l? c? nh?n kh?ng kinh doanh th? ch?p 01 ? t? 5 ch? ng?i cho ng?n h?ng VC ? vay ti?n. ?n th?i h?n ph?i thanh to?n theo h?p ?ng, ?ng E kh?ng thanh to?n ??c cho ng?n h?ng VC n?n t?i s?n l? ? t? th? ch?p b? b?n ph?t m?i ? thu h?i n? th? kho?n ti?n thu ??c t? b?n ph?t m?i chi?c ?t? th? ch?p n?u tr?n kh?ng ph?i k? khai, t?nh thu? GTGT. 4. T? ch?c, c? nh?n chuy?n nh??ng d? ?n ?u t? ? s?n xu?t, kinh doanh h?ng h?a, d?ch v? ch?u thu? gi? tr? gia tng cho doanh nghi?p, h?p t?c x?.V? d? 18: C?ng ty c? ph?n P th?c hi?n d? ?n ?u t? x?y d?ng Nh? m?y s?n xu?t c?n c?ng nghi?p. ?n th?ng 3/2014, d? ?n ?u t? ? ho?n th?nh ??c 90% so v?i ? ?n thi?t k? v? gi? tr? ?u t? l? 26 t? ?ng. Do g?p kh? khn v? t?i ch?nh, C?ng ty c? ph?n P quy?t ?nh chuy?n nh??ng to?n b? d? ?n ang ?u t? cho C?ng ty c? ph?n X v?i gi? chuy?n nh??ng l? 28 t? ?ng. C?ng ty c? ph?n X nh?n chuy?n nh??ng d? ?n ?u t? tr?n ? ti?p t?c s?n xu?t c?n c?ng nghi?p. C?ng ty c? ph?n P kh?ng ph?i k? khai, n?p thu? GTGT ?i v?i gi? tr? d? ?n chuy?n nh??ng cho C?ng ty c? ph?n X.5. Doanh nghi?p, h?p t?c x? n?p thu? GTGT theo ph??ng ph?p kh?u tr? b?n s?n ph?m tr?ng tr?t, chn nu?i, thu? s?n, h?i s?n ch?a ch? bi?n th?nh c?c s?n ph?m kh?c ho?c ch? qua s? ch? th?ng th??ng cho doanh nghi?p, h?p t?c x? ? kh?u kinh doanh th??ng m?i kh?ng ph?i k? khai, t?nh n?p thu? GTGT. Tr?n ho? ?n GTGT, ghi d?ng gi? b?n l? gi? kh?ng c? thu? GTGT, d?ng thu? su?t v? thu? GTGT kh?ng ghi, g?ch b?.Tr??ng h?p doanh nghi?p, h?p t?c x? n?p thu? GTGT theo ph??ng ph?p kh?u tr? b?n s?n ph?m tr?ng tr?t, chn nu?i, thu? s?n ch?a ch? bi?n th?nh c?c s?n ph?m kh?c ho?c ch? qua s? ch? th?ng th??ng cho c?c ?i t??ng kh?c nh? h?, c? nh?n kinh doanh v? c?c t? ch?c, c? nh?n kh?c th? ph?i k? khai, t?nh n?p thu? GTGT theo m?c thu? su?t 5% h??ng d?n t?i kho?n 5 i?u 10 Th?ng t? n?y.H?, c? nh?n kinh doanh, doanh nghi?p, h?p t?c x? v? t? ch?c kinh t? kh?c n?p thu? GTGT theo ph??ng ph?p t?nh tr?c ti?p tr?n GTGT khi b?n s?n ph?m tr?ng tr?t, chn nu?i, thu? s?n nu?i tr?ng, ?nh b?t ch?a ch? bi?n th?nh c?c s?n ph?m kh?c ho?c ch? qua s? ch? th?ng th??ng ? kh?u kinh doanh th??ng m?i th? k? khai, t?nh n?p thu? GTGT theo t? l? 1% tr?n doanh thu.V? d? 19: C?ng ty l??ng th?c B l? c? s? kinh doanh n?p thu? GTGT theo ph??ng ph?p kh?u tr? thu mua g?o c?a t? ch?c, c? nh?n tr?c ti?p tr?ng b?n ra th? ? kh?u thu mua c?a t? ch?c, c? nh?n tr?c ti?p tr?ng b?n ra th? g?o thu?c ?i t??ng kh?ng ch?u thu? GTGT. Tr??ng h?p C?ng ty l??ng th?c B b?n g?o cho C?ng ty XNK C th? C?ng ty l??ng th?c B kh?ng ph?i k? khai, t?nh n?p thu? GTGT ?i v?i s? g?o b?n cho C?ng ty XNK C. C?ng ty l??ng th?c B b?n g?o cho C?ng ty TNHH D (l? doanh nghi?p s?n xu?t b?n, b?nh ph?) th? C?ng ty l??ng th?c B kh?ng ph?i k? khai, t?nh n?p thu? GTGT ?i v?i s? g?o b?n cho C?ng ty TNHH D. Tr?n ho? ?n GTGT l?p, giao cho C?ng ty XNK C, C?ng ty TNHH D, C?ng ty l??ng th?c B ghi r? gi? b?n l? gi? kh?ng c? thu? GTGT, d?ng thu? su?t v? thu? GTGT kh?ng ghi, g?ch b?. C?ng ty l??ng th?c B b?n tr?c ti?p g?o cho ng??i ti?u d?ng th? k? khai, n?p thu? GTGT theo m?c thu? su?t thu? GTGT l? 5% theo h??ng d?n t?i kho?n 5 i?u 10 Th?ng t? n?y.V? d? 20: C?ng ty TNHH A l? CSKD n?p thu? theo ph??ng ph?p kh?u tr? mua c? ph? nh?n c?a n?ng d?n tr?ng c? ph?, sau ? C?ng ty TNHH A b?n s? c? ph? nh?n n?y cho h? kinh doanh H th? doanh thu c?a C?ng ty TNHH A t? b?n c? ph? nh?n cho h? kinh doanh H ?p d?ng m?c thu? su?t 5%.V? d? 21: H? ?ng X sau khi thu mua l? ch? c?a h? tr?ng ch? ? b?n ra cho h? ?ng Y th? h? ?ng X ph?i t?nh, n?p thu? GTGT theo t? l? 1% tr?n doanh thu b?n l? ch? cho h? ?ng Y.Tr??ng h?p s?n ph?m tr?ng tr?t, chn nu?i, thu? s?n ch?a ch? bi?n th?nh c?c s?n ph?m kh?c ho?c ch? qua s? ch? th?ng th??ng b?n cho doanh nghi?p, h?p t?c x? ? l?p ho? ?n, k? khai, t?nh thu? GTGT th? ng??i b?n v? ng??i mua ph?i i?u ch?nh ho? ?n ? kh?ng ph?i k? khai, t?nh n?p thu? GTGT theo h??ng d?n t?i kho?n n?y.6. T?i s?n c? ?nh ang s? d?ng, ? th?c hi?n tr?ch kh?u hao khi i?u chuy?n theo gi? tr? ghi tr?n s? s?ch k? to?n gi?a c? s? kinh doanh v? c?c ?n v? th?nh vi?n do m?t c? s? kinh doanh s? h?u 100% v?n ho?c gi?a c?c ?n v? th?nh vi?n do m?t c? s? kinh doanh s? h?u 100% v?n ? ph?c v? cho ho?t ?ng s?n xu?t, kinh doanh h?ng ho?, d?ch v? ch?u thu? GTGT th? kh?ng ph?i l?p ho? ?n v? k? khai, n?p thu? GTGT. C? s? kinh doanh c? t?i s?n c? ?nh i?u chuy?n ph?i c? Quy?t ?nh ho?c L?nh i?u chuy?n t?i s?n k?m theo b? h? s? ngu?n g?c t?i s?n. Tr??ng h?p t?i s?n c? ?nh khi i?u chuy?n ? th?c hi?n ?nh gi? l?i gi? tr? t?i s?n ho?c i?u chuy?n cho c? s? s?n xu?t kinh doanh h?ng ho?, d?ch v? kh?ng ch?u thu? GTGT th? ph?i l?p ho? ?n GTGT, k? khai, n?p thu? GTGT theo quy ?nh. 7. C?c tr??ng h?p kh?c: C? s? kinh doanh kh?ng ph?i k? khai, n?p thu? trong c?c tr??ng h?p sau: a) G?p v?n b?ng t?i s?n ? th?nh l?p doanh nghi?p. T?i s?n g?p v?n v?o doanh nghi?p ph?i c?: bi?n b?n g?p v?n s?n xu?t kinh doanh, h?p ?ng li?n doanh, li?n k?t; bi?n b?n ?nh gi? t?i s?n c?a H?i ?ng giao nh?n v?n g?p c?a c?c b?n g?p v?n (ho?c vn b?n ?nh gi? c?a t? ch?c c? ch?c nng ?nh gi? theo quy ?nh c?a ph?p lu?t), k?m theo b? h? s? v? ngu?n g?c t?i s?n.b) i?u chuy?n t?i s?n gi?a c?c ?n v? h?ch to?n ph? thu?c trong doanh nghi?p; i?u chuy?n t?i s?n khi chia, t?ch, h?p nh?t, s?p nh?p, chuy?n ?i lo?i h?nh doanh nghi?p. T?i s?n i?u chuy?n gi?a c?c ?n v? th?nh vi?n h?ch to?n ph? thu?c trong c? s? kinh doanh; t?i s?n i?u chuy?n khi chia, t?ch, h?p nh?t, s?p nh?p, chuy?n ?i lo?i h?nh doanh nghi?p th? c? s? kinh doanh c? t?i s?n i?u chuy?n ph?i c? l?nh i?u chuy?n t?i s?n, k?m theo b? h? s? ngu?n g?c t?i s?n v? kh?ng ph?i xu?t ho? ?n.Tr??ng h?p t?i s?n i?u chuy?n gi?a c?c ?n v? h?ch to?n ?c l?p ho?c gi?a c?c ?n v? th?nh vi?n c? t? c?ch ph?p nh?n ?y ? trong c?ng m?t c? s? kinh doanh th? c? s? kinh doanh c? t?i s?n i?u chuy?n ph?i xu?t ho? ?n GTGT v? k? khai, n?p thu? GTGT theo quy ?nh, tr? tr??ng h?p h??ng d?n t?i kho?n 6 i?u n?y.c) Thu ?i ng??i th? 3 c?a ho?t ?ng b?o hi?m.d) C?c kho?n thu h? kh?ng li?n quan ?n vi?c b?n h?ng ho?, d?ch v? c?a c? s? kinh doanh.) Doanh thu h?ng h?a, d?ch v? nh?n b?n ?i l? v? doanh thu hoa h?ng ??c h??ng t? ho?t ?ng ?i l? b?n ?ng gi? quy ?nh c?a b?n giao ?i l? h??ng hoa h?ng c?a d?ch v?: b?u ch?nh, vi?n th?ng, b?n v? x? s?, v? m?y bay, ? t?, t?u ho?, t?u thu?; ?i l? v?n t?i qu?c t?; ?i l? c?a c?c d?ch v? ng?nh h?ng kh?ng, h?ng h?i m? ??c ?p d?ng thu? su?t thu? GTGT 0%; ?i l? b?n b?o hi?m.e) Doanh thu h?ng ho?, d?ch v? v? doanh thu hoa h?ng ?i l? ??c h??ng t? ho?t ?ng ?i l? b?n h?ng ho?, d?ch v? thu?c di?n kh?ng ch?u thu? GTGT.Ch??ng IICN C? V? PH??NG PH?P T?NH THU?M?c 1CN C? T?NH THU?i?u 6. Cn c? t?nh thu?Cn c? t?nh thu? gi? tr? gia tng l? gi? t?nh thu? v? thu? su?t. i?u 7. Gi? t?nh thu?1. ?i v?i h?ng h?a, d?ch v? do c? s? s?n xu?t, kinh doanh b?n ra l? gi? b?n ch?a c? thu? GTGT. ?i v?i h?ng h?a, d?ch v? ch?u thu? ti?u th? ?c bi?t l? gi? b?n ? c? thu? ti?u th? ?c bi?t nh?ng ch?a c? thu? GTGT.?i v?i h?ng h?a ch?u thu? b?o v? m?i tr??ng l? gi? b?n ? c? thu? b?o v? m?i tr??ng nh?ng ch?a c? thu? gi? tr? gia tng; ?i v?i h?ng h?a v?a ch?u thu? ti?u th? ?c bi?t, v?a ch?u thu? b?o v? m?i tr??ng l? gi? b?n ? c? thu? ti?u th? ?c bi?t, thu? b?o v? m?i tr??ng nh?ng ch?a c? thu? gi? tr? gia tng. 2. ?i v?i h?ng h?a nh?p kh?u l? gi? nh?p t?i c?a kh?u c?ng (+) v?i thu? nh?p kh?u (n?u c?), c?ng (+) v?i thu? ti?u th? ?c bi?t (n?u c?), c?ng (+) v?i thu? b?o v? m?i tr??ng (n?u c?). Gi? nh?p t?i c?a kh?u ??c x?c ?nh theo quy ?nh v? gi? t?nh thu? h?ng nh?p kh?u. Tr??ng h?p h?ng h?a nh?p kh?u ??c mi?n, gi?m thu? nh?p kh?u th? gi? t?nh thu? GTGT l? gi? nh?p kh?u c?ng (+) v?i thu? nh?p kh?u x?c ?nh theo m?c thu? ph?i n?p sau khi ? ??c mi?n, gi?m.3. ?i v?i s?n ph?m, h?ng h?a, d?ch v? (k? c? mua ngo?i ho?c do c? s? kinh doanh t? s?n xu?t) d?ng ? trao ?i, bi?u, t?ng, cho, tr? thay l??ng, l? gi? t?nh thu? GTGT c?a h?ng h?a, d?ch v? c?ng lo?i ho?c t??ng ??ng t?i th?i i?m ph?t sinh c?c ho?t ?ng n?y. V? d? 22: ?n v? A s?n xu?t qu?t i?n, d?ng 50 s?n ph?m qu?t ? trao ?i v?i c? s? B l?y s?t th?p, gi? b?n (ch?a c? thu?) l? 400.000 ?ng/chi?c. Gi? t?nh thu? GTGT l? 50 x 400.000 ?ng = 20.000.000 ?ng.Ri?ng bi?u, t?ng gi?y m?i (tr?n gi?y m?i ghi r? kh?ng thu ti?n) xem c?c cu?c bi?u di?n ngh? thu?t, tr?nh di?n th?i trang, thi ng??i ?p v? ng??i m?u, thi ?u th? thao do c? quan nh? n??c c? th?m quy?n cho ph?p theo quy ?nh c?a ph?p lu?t th? gi? t?nh thu? ??c x?c ?nh b?ng kh?ng (0). C? s? t? ch?c bi?u di?n ngh? thu?t t? x?c ?nh v? t? ch?u tr?ch nhi?m v? s? l??ng gi?y m?i, danh s?ch t? ch?c, c? nh?n m? c? s? mang bi?u, t?ng gi?y m?i tr??c khi di?n ra ch??ng tr?nh bi?u di?n, thi ?u th? thao. Tr??ng h?p c? s? c? h?nh vi gian l?n v?n thu ti?n ?i v?i gi?y m?i th? b? x? l? theo quy ?nh c?a ph?p lu?t v? qu?n l? thu?.V? d? 23: C?ng ty c? ph?n X ??c c? quan c? th?m quy?n c?p ph?p t? ch?c cu?c thi  Ng??i ?p Vi?t Nam nm 20xx , ngo?i s? v? in ? b?n thu ti?n cho kh?n gi?, C?ng ty c? in m?t s? gi?y m?i ? bi?u, t?ng kh?ng thu ti?n ? m?i m?t s? ?i bi?u ?n tham d? v? c? vi cho cu?c thi, s? gi?y m?i n?y c? danh s?ch t? ch?c, c? nh?n nh?n. Khi khai thu? gi? tr? gia tng, gi? t?nh thu? ?i v?i s? gi?y m?i bi?u, t?ng ??c x?c ?nh b?ng kh?ng (0). Tr??ng h?p c? quan thu? ph?t hi?n C?ng ty c? ph?n X v?n thu ti?n khi bi?u, t?ng gi?y m?i th? C?ng ty c? ph?n X b? x? l? theo quy ?nh c?a ph?p lu?t v? qu?n l? thu?. 4. Gi? t?nh thu? ?i v?i s?n ph?m, h?ng ho?, d?ch v? ti?u d?ng n?i b?.?i v?i s?n ph?m, h?ng ho?, d?ch v? c? s? kinh doanh xu?t ho?c cung ?ng s? d?ng cho ti?u d?ng ph?c v? ho?t ?ng kinh doanh (ti?u d?ng n?i b?), l? gi? t?nh thu? GTGT c?a s?n ph?m, h?ng ho?, d?ch v? c?ng lo?i ho?c t??ng ??ng t?i th?i i?m ph?t sinh vi?c ti?u d?ng h?ng ho?, d?ch v?. C? s? kinh doanh ??c k? khai, kh?u tr? ?i v?i ho? ?n GTGT xu?t ti?u d?ng n?i b? d?ng cho ho?t ?ng s?n xu?t kinh doanh h?ng h?a, d?ch v? ch?u thu? GTGT. H?ng ho? lu?n chuy?n n?i b? nh? xu?t h?ng ho? ? chuy?n kho n?i b?, xu?t v?t t?, b?n th?nh ph?m ? ti?p t?c qu? tr?nh s?n xu?t trong m?t c? s? s?n xu?t, kinh doanh kh?ng ph?i t?nh, n?p thu? GTGT.Tr??ng h?p c? s? kinh doanh t? s?n xu?t, x?y d?ng t?i s?n c? ?nh (t?i s?n c? ?nh t? l?m) ? ph?c v? s?n xu?t, kinh doanh h?ng ho?, d?ch v? ch?u thu? GTGT th? khi ho?n th?nh, nghi?m thu, b?n giao, c? s? kinh doanh kh?ng ph?i l?p ho? ?n. Thu? GTGT ?u v?o h?nh th?nh n?n t?i s?n c? ?nh t? l?m ??c k? khai, kh?u tr? theo quy ?nh.?i v?i s?n ph?m, h?ng ho?, d?ch v? c? s? kinh doanh xu?t ? d?ng cho s?n xu?t, kinh doanh h?ng ho?, d?ch v? kh?ng ch?u thu? GTGT l? gi? b?n c?a s?n ph?m, h?ng ho?, d?ch v? c?ng lo?i ho?c t??ng ??ng t?i th?i i?m ph?t sinh vi?c ti?u d?ng h?ng ho?, d?ch v?. V? d? 24: ?n v? A l? doanh nghi?p s?n xu?t qu?t i?n, d?ng 50 s?n ph?m qu?t l?p v?o c?c ph?n x??ng s?n xu?t, gi? b?n (ch?a c? thu? GTGT) c?a lo?i qu?t n?y l? 1.000.000 ?ng/chi?c, thu? su?t thu? GTGT l? 10%. Gi? t?nh thu? GTGT l? 1.000.000 x 50 = 50.000.000 ?ng. ?n v? A l?p ho? ?n GTGT ghi gi? t?nh thu? GTGT l? 50.000.000 ?ng, thu? GTGT l? 5.000.000 ?ng. ?n v? A ??c k? khai, kh?u tr? thu? ?i v?i ho? ?n xu?t ti?u d?ng n?i b?. V? d? 25: C?ng ty Y l? doanh nghi?p s?n xu?t n??c u?ng ?ng chai, gi? ch?a c? thu? GTGT 1 chai n??c ?ng chai tr?n th? tr??ng l? 4.000 ?ng. C?ng ty Y xu?t ra 300 chai n??c ?ng chai ph?c v? cho chuy?n tham quan c?a con em C?ng ty th? C?ng ty Y ph?i k? khai, t?nh thu? GTGT ?i v?i 300 chai n??c xu?t d?ng kh?ng ph?c v? ho?t ?ng s?n xu?t kinh doanh n?u tr?n v?i gi? t?nh thu? l? 4.000 x 300 = 1.200.000 ?ng.V? d? 26: C? s? s?n xu?t h?ng may m?c B c? ph?n x??ng s?i v? ph?n x??ng may. C? s? B xu?t s?i th?nh ph?m t? ph?n x??ng s?i cho ph?n x??ng may ? ti?p t?c qu? tr?nh s?n xu?t th? c? s? B kh?ng ph?i t?nh v? n?p thu? GTGT ?i v?i s?i xu?t cho ph?n x??ng may.V? d? 27: C?ng ty c? ph?n AP mua nguy?n v?t li?u ? s?n xu?t th?c n chn nu?i, C?ng ty ? k? khai, kh?u tr? thu? GTGT ?u v?o khi mua nguy?n v?t li?u. Th?c n chn nu?i s?n xu?t ra, m?t ph?n ??c b?n ra th? tr??ng, m?t ph?n ??c s? d?ng ph?c v? ho?t ?ng chn nu?i c?a C?ng ty th? khi xu?t th?c n ph?c v? ho?t ?ng chn nu?i C?ng ty c? ph?n AP l?p h?a ?n, k? khai, n?p thu? GTGT ?i v?i l??ng th?c n chn nu?i xu?t d?ng ph?c v? ho?t ?ng chn nu?i v? kh?ng k? khai kh?u tr? thu? GTGT ?u v?o ?i v?i h?a ?n GTGT ghi l??ng th?c n xu?t d?ng cho ho?t ?ng chn nu?i.V? d? 28: C?ng ty c? ph?n P t? x?y d?ng nh? ngh? gi?a ca cho c?ng nh?n ? trong khu v?c s?n xu?t kinh doanh. C?ng ty c? ph?n P kh?ng c? ?n v?, t?, ?i tr?c thu?c th?c hi?n ho?t ?ng x?y d?ng n?y. Khi ho?n th?nh, nghi?m thu nh? ngh? gi?a ca, C?ng ty c? ph?n P kh?ng ph?i l?p ho? ?n. Thu? GTGT ?u v?o h?nh th?nh nh? ngh? gi?a ca ??c k? khai, kh?u tr? theo quy ?nh.Ri?ng ?i v?i c? s? kinh doanh c? s? d?ng h?ng ho?, d?ch v? ti?u d?ng n?i b? ph?c v? cho s?n xu?t kinh doanh nh? v?n t?i, h?ng kh?ng, ??ng s?t, b?u ch?nh vi?n th?ng kh?ng ph?i t?nh thu? GTGT ?u ra, c? s? kinh doanh ph?i c? vn b?n quy ?nh r? ?i t??ng v? m?c kh?ng ch? h?ng ho? d?ch v? s? d?ng n?i b? theo th?m quy?n quy ?nh.5. ?i v?i s?n ph?m, h?ng h?a, d?ch v? d?ng ? khuy?n m?i theo quy ?nh c?a ph?p lu?t v? th??ng m?i, gi? t?nh thu? ??c x?c ?nh b?ng kh?ng (0); tr??ng h?p h?ng h?a, d?ch v? d?ng ? khuy?n m?i nh?ng kh?ng th?c hi?n theo quy ?nh c?a ph?p lu?t v? th??ng m?i th? ph?i k? khai, t?nh n?p thu? nh? h?ng h?a, d?ch v? d?ng ? ti?u d?ng n?i b?, bi?u, t?ng, cho.M?t s? h?nh th?c khuy?n m?i c? th? ??c th?c hi?n nh? sau: a) ?i v?i h?nh th?c khuy?n m?i ?a h?ng m?u, cung ?ng d?ch v? m?u ? kh?ch h?ng d?ng th? kh?ng ph?i tr? ti?n, t?ng h?ng ho? cho kh?ch h?ng, cung ?ng d?ch v? kh?ng thu ti?n th? gi? t?nh thu? ?i v?i h?ng m?u, d?ch v? m?u ??c x?c ?nh b?ng 0. V? d? 29: C?ng ty TNHH P s?n xu?t n??c ng?t c? ga, nm 2014 C?ng ty c? th?c hi?n ?t khuy?n m?i v?o th?ng 5/2014 v? th?ng 12/2014 theo h?nh th?c mua 10 s?n ph?m t?ng 1 s?n ph?m. Ch??ng tr?nh khuy?n m?i v?o th?ng 5/2014 ??c th?c hi?n theo ?ng tr?nh t?, th? t?c khuy?n m?i ??c th?c hi?n theo quy ?nh c?a ph?p lu?t v? th??ng m?i. Theo ?, ?i v?i s? s?n ph?m t?ng k?m khi mua s?n ph?m trong th?ng 5/2014, C?ng ty TNHH P x?c ?nh gi? t?nh thu? b?ng kh?ng (0). Tr??ng h?p ch??ng tr?nh khuy?n m?i v?o th?ng 12/2014 kh?ng ??c th?c hi?n theo ?ng tr?nh t?, th? t?c khuy?n m?i theo quy ?nh c?a ph?p lu?t v? th??ng m?i, C?ng ty TNHH P ph?i k? khai, t?nh thu? GTGT ?i v?i s? s?n ph?m t?ng k?m khi mua s?n ph?m trong th?ng 12/2014. b) ?i v?i h?nh th?c b?n h?ng, cung ?ng d?ch v? v?i gi? th?p h?n gi? b?n h?ng, d?ch v? tr??c ? th? gi? t?nh thu? GTGT l? gi? b?n ? gi?m ?p d?ng trong th?i gian khuy?n m?i ? ng k? ho?c th?ng b?o. V? d? 30: C?ng ty N ho?t ?ng trong l)nh v?c vi?n th?ng, chuy?n b?n c?c lo?i th? c?o di ?ng. C?ng ty th?c hi?n ng k? khuy?n m?i theo quy ?nh c?a ph?p lu?t v? th??ng m?i d??i h?nh th?c b?n h?ng th?p h?n gi? b?n tr??c ? cho th?i gian t? ng?y 1/4/2014 ?n h?t ng?y 20/4/2014, theo ?, gi? b?n m?t th? c?o m?nh gi? l? 100.000 ?ng (? bao g?m thu? GTGT) trong th?i gian khuy?n m?i ??c b?n v?i gi? 90.000 ?ng. Gi? t?nh thu? GTGT ?i v?i m?t th? c?o m?nh gi? 100.000 ?ng trong th?i gian khuy?n m?i ??c t?nh nh? sau: 90.000 1+ 10% c) ?i v?i c?c h?nh th?c khuy?n m?i b?n h?ng, cung ?ng d?ch v? c? k?m theo phi?u mua h?ng, phi?u s? d?ng d?ch v? th? kh?ng ph?i k? khai, t?nh thu? GTGT ?i v?i phi?u mua h?ng, phi?u s? d?ng d?ch v? t?ng k?m.6. ?i v?i ho?t ?ng cho thu? t?i s?n nh? cho thu? nh?, vn ph?ng, x??ng, kho t?ng, b?n, b?i, ph??ng ti?n v?n chuy?n, m?y m?c, thi?t b? l? s? ti?n cho thu? ch?a c? thu? GTGT.Tr??ng h?p cho thu? theo h?nh th?c tr? ti?n thu? t?ng k? ho?c tr? tr??c ti?n thu? cho m?t th?i h?n thu? th? gi? t?nh thu? l? ti?n cho thu? tr? t?ng k? ho?c tr? tr??c cho th?i h?n thu? ch?a c? thu? GTGT.Gi? cho thu? t?i s?n do c?c b?n th?a thu?n ??c x?c ?nh theo h?p ?ng. Tr??ng h?p ph?p lu?t c? quy ?nh v? khung gi? thu? th? gi? thu? ??c x?c ?nh trong ph?m vi khung gi? quy ?nh. 7. ?i v?i h?ng h?a b?n theo ph??ng th?c tr? g?p, tr? ch?m l? gi? t?nh theo gi? b?n tr? m?t l?n ch?a c? thu? GTGT c?a h?ng ho? ?, kh?ng bao g?m kho?n l?i tr? g?p, l?i tr? ch?m. V? d? 31: C?ng ty kinh doanh xe m?y b?n xe X lo?i 100 cc, gi? b?n tr? g?p ch?a c? thu? GTGT l? 25,5 tri?u ?ng/chi?c (trong ? gi? b?n xe l? 25 tri?u ?ng, l?i tr? g?p l? 0,5 tri?u ?ng) th? gi? t?nh thu? GTGT l? 25 tri?u ?ng. 8. ?i v?i gia c?ng h?ng h?a l? gi? gia c?ng theo h?p ?ng gia c?ng ch?a c? thu? GTGT, bao g?m c? ti?n c?ng, chi ph? v? nhi?n li?u, ?ng l?c, v?t li?u ph? v? chi ph? kh?c ph?c v? cho vi?c gia c?ng h?ng ho?. 9. ?i v?i x?y d?ng, l?p ?t, l? gi? tr? c?ng tr?nh, h?ng m?c c?ng tr?nh hay ph?n c?ng vi?c th?c hi?n b?n giao ch?a c? thu? GTGT. a) Tr??ng h?p x?y d?ng, l?p ?t c? bao th?u nguy?n v?t li?u l? gi? x?y d?ng, l?p ?t bao g?m c? gi? tr? nguy?n v?t li?u ch?a c? thu? GTGT. V? d? 32: C?ng ty x?y d?ng B nh?n th?u x?y d?ng c?ng tr?nh bao g?m c? gi? tr? nguy?n v?t li?u, t?ng gi? tr? thanh to?n ch?a c? thu? GTGT l? 1.500 tri?u ?ng, trong ? gi? tr? v?t t? x?y d?ng ch?a c? thu? GTGT l? 1.000 tri?u ?ng th? gi? t?nh thu? GTGT l? 1.500 tri?u ?ng. b) Tr??ng h?p x?y d?ng, l?p ?t kh?ng bao th?u nguy?n v?t li?u, m?y m?c, thi?t b?, gi? t?nh thu? l? gi? tr? x?y d?ng, l?p ?t kh?ng bao g?m gi? tr? nguy?n v?t li?u v? m?y m?c, thi?t b? ch?a c? thu? GTGT. V? d? 33: C?ng ty x?y d?ng B nh?n th?u x?y d?ng c?ng tr?nh kh?ng bao th?u gi? tr? v?t t? x?y d?ng, t?ng gi? tr? c?ng tr?nh ch?a c? thu? GTGT l? 1.500 tri?u ?ng, gi? tr? nguy?n li?u, v?t t? x?y d?ng do ch? ?u t? A cung c?p ch?a c? thu? GTGT l? 1.000 tri?u ?ng th? gi? t?nh thu? GTGT trong tr??ng h?p n?y l? 500 tri?u ?ng (1.500 tri?u ?ng  1.000 tri?u ?ng). c) Tr??ng h?p x?y d?ng, l?p ?t th?c hi?n thanh to?n theo h?ng m?c c?ng tr?nh ho?c gi? tr? kh?i l??ng x?y d?ng, l?p ?t ho?n th?nh b?n giao l? gi? t?nh theo gi? tr? h?ng m?c c?ng tr?nh ho?c gi? tr? kh?i l??ng c?ng vi?c ho?n th?nh b?n giao ch?a c? thu? GTGT. V? d? 34: C?ng ty d?t X (g?i l? b?n A) thu? C?ng ty x?y d?ng Y (g?i l? b?n B) th?c hi?n x?y d?ng l?p ?t m? r?ng x??ng s?n xu?t. T?ng gi? tr? c?ng tr?nh ch?a c? thu? GTGT l? 200 t? ?ng, trong ?: - Gi? tr? x?y l?p: 80 t? ?ng - Gi? tr? thi?t b? b?n B cung c?p v? l?p ?t: 120 t? ?ng - Thu? GTGT 10%: 20 t? ?ng{= (80 + 120) x 10%} - T?ng s? ti?n b?n A ph?i thanh to?n l?: 220 t? ?ng - B?n A:+ Nh?n b?n giao nh? x??ng, h?ch to?n tng gi? tr? TSC ? t?nh kh?u hao l? 200 t? ?ng (gi? tr? kh?ng c? thu? GTGT) + Ti?n thu? GTGT 20 t? ?ng ??c k? khai, kh?u tr? v?o thu? ?u ra c?a h?ng ho? b?n ra ho?c ? ngh? ho?n thu? theo quy ?nh. Tr??ng h?p b?n A nghi?m thu, b?n giao v? ch?p nh?n thanh to?n cho b?n B theo t?ng h?ng m?c c?ng tr?nh (gi? ?nh ph?n gi? tr? x?y l?p 80 t? ?ng nghi?m thu, b?n giao v? ??c ch?p nh?n thanh to?n tr??c) th? gi? t?nh thu? GTGT l? 80 t? ?ng. 10. ?i v?i ho?t ?ng chuy?n nh??ng b?t ?ng s?n, gi? t?nh thu? l? gi? chuy?n nh??ng b?t ?ng s?n tr? (-) gi? ?t ??c tr? ? t?nh thu? GTGT.a) Gi? ?t ??c tr? ? t?nh thu? GTGT ??c quy ?nh c? th? nh? sau:a.1) Tr??ng h?p ??c Nh? n??c giao ?t ? ?u t? c? s? h? t?ng x?y d?ng nh? ? b?n, gi? ?t ??c tr? ? t?nh thu? GTGT bao g?m ti?n s? d?ng ?t ph?i n?p ng?n s?ch nh? n??c (kh?ng k? ti?n s? d?ng ?t ??c mi?n, gi?m) v? chi ph? b?i th??ng, gi?i ph?ng m?t b?ng theo quy ?nh ph?p lu?t.V? d? 35: Nm 2014 C?ng ty kinh doanh b?t ?ng s?n A ??c Nh? n??c giao ?t ? ?u t? x?y d?ng c? s? h? t?ng x?y d?ng nh? ? b?n. Ti?n s? d?ng ?t ph?i n?p (ch?a tr? ti?n s? d?ng ?t ??c mi?n gi?m, ch?a tr? chi ph? b?i th??ng gi?i ph?ng m?t b?ng theo ph??ng ?n ??c c? quan c? th?m quy?n ph? duy?t) l? 30 t? ?ng. D? ?n ??c gi?m 20% s? ti?n s? d?ng ?t ph?i n?p. S? ti?n b?i th??ng, gi?i ph?ng m?t b?ng theo ph??ng ?n ? ??c duy?t l? 15 t? ?ng.T?ng gi? tr? ?t ??c tr????c x?c ?nh nh? sau:- Ti?n s? d?ng ?t ??c mi?n gi?m l?: 30 t? x 20% = 6 t? (?ng);- Ti?n s? d?ng ?t ph?i n?p ng?n s?ch nh? n??c (kh?ng k? ti?n s? d?ng ?t ??c mi?n, gi?m) l?: 30 t? - 6 t? - 15 t? = 9 t? (?ng);- T?ng gi? ?t ??c tr? ? t?nh thu? GTGT bao g?m ti?n s? d?ng ?t ph?i n?p ng?n s?ch nh? n??c (kh?ng k? ti?n s? d?ng ?t ??c mi?n, gi?m) v? chi ph? b?i th??ng gi?i ph?ng m?t b?ng l?: 9 t? + 15 t? = 24 t? (?ng). T?ng gi? ?t ??c tr? ??c ph?n b? cho s? m2 ?t ??c ph?p kinh doanh. a.2) Tr??ng h?p ?u gi? quy?n s? d?ng ?t c?a Nh? n??c, gi? ?t ??c tr? ? t?nh thu? gi? tr? gia tng l? gi? ?t tr?ng ?u gi?.a.3) Tr??ng h?p thu? ?t ? ?u t? c? s? h? t?ng ? cho thu?, x?y d?ng nh? ? b?n, gi? ?t ??c tr? ? t?nh thu? gi? tr? gia tng l? ti?n thu? ?t ph?i n?p ng?n s?ch nh? n??c (kh?ng bao g?m ti?n thu? ?t ??c mi?n, gi?m) v? chi ph? ?n b?, gi?i ph?ng m?t b?ng theo quy ?nh ph?p lu?t. Ri?ng tr??ng h?p thu? ?t x?y d?ng nh? ? b?n, k? t? ng?y 01/7/2014 th?c hi?n theo quy ?nh t?i Lu?t ?t ai nm 2013.V? d? 36: C?ng ty c? ph?n VN-KR c? ng?nh ngh? kinh doanh ?u t?, kinh doanh h? t?ng s?n xu?t c?ng nghi?p v? d?ch v?. C?ng ty ??c Nh? n??c cho thu? ?t, thu ti?n thu? ?t 1 l?n ? ?u t? x?y d?ng h? t?ng khu c?ng nghi?p ? th?c hi?n d? ?n; th?i h?n thu? ?t l? 50 nm. Di?n t?ch ?t thu? l? 300.000 m2, gi? thu ti?n thu? ?t n?p m?t l?n cho c? th?i gian thu? l? 82.000/ m2. T?ng s? ti?n thu? ?t ph?i n?p l? 24,6 t? ?ng. C?ng ty kh?ng ??c mi?n, gi?m ti?n thu? ?t. Sau khi ?u t? x?y d?ng h? t?ng, C?ng ty k? h?p ?ng cho nh? ?u t? thu? l?i v?i th?i gian thu? l? 30 nm, di?n t?ch ?t cho thu? l? 16.500 m2, ?n gi? cho thu? t?i th?i i?m k? h?p ?ng l? 650.000/m2 cho c? th?i gian thu?, gi? ? bao g?m thu? GTGT).Gi? ? c? thu? GTGT ?i v?i ti?n thu t? cho thu? h? t?ng trong c? th?i gian cho thu? (30 nm) ?i v?i C?ng ty c? ph?n VN-KR cho nh? ?u t? thu? ??c x?c ?nh l?: 16.500 m2 x (650.000  (82.000/m2 : 50 nm x 30 nm)) = 9,9132 t? ?ng.Gi? ch?a c? thu? GTGT ??c x?c ?nh l?: 9,9132 1+ 10% = 9,012 t? ?ng.Thu? GTGT l?: 9,012 x 10% = 0,9012 t? ?ng.a.4) Tr??ng h?p c? s? kinh doanh nh?n chuy?n nh??ng quy?n s? d?ng ?t c?a c?c t? ch?c, c? nh?n th? gi? ?t ??c tr? ? t?nh thu? GTGT l? gi? ?t t?i th?i i?m nh?n chuy?n nh??ng quy?n s? d?ng ?t bao g?m c? gi? tr? c? s? h? t?ng (n?u c?); c? s? kinh doanh kh?ng ??c k? khai, kh?u tr? thu? GTGT ?u v?o c?a c? s? h? t?ng ? t?nh trong gi? tr? quy?n s? d?ng ?t ??c tr? kh?ng ch?u thu? GTGT. N?u gi? ?t ??c tr? kh?ng bao g?m gi? tr? c? s? h? t?ng th? c? s? kinh doanh ??c k? khai, kh?u tr? thu? gi? tr? gia tng ?u v?o c?a c? s? h? t?ng ch?a t?nh trong gi? tr? quy?n s? d?ng ?t ??c tr? kh?ng ch?u thu? gi? tr? gia tng.Tr??ng h?p kh?ng x?c ?nh ??c gi? ?t t?i th?i i?m nh?n chuy?n nh??ng th? gi? ?t ??c tr? ? t?nh thu? gi? tr? gia tng l? gi? ?t do U? ban nh?n d?n t?nh, th?nh ph? tr?c thu?c Trung ??ng quy ?nh t?i th?i i?m k? h?p ?ng nh?n chuy?n nh??ng.V? d? 37: Th?ng 8/2013 C?ng ty A nh?n chuy?n nh??ng (mua) 200m2 ?t c?a c? nh?n B ? Khu d?n c? B?nh An thu?c t?nh X v?i gi? chuy?n nh??ng l? 6 t? ?ng. C?ng ty A c? h?p ?ng chuy?n nh??ng quy?n s? d?ng ?t c? c?ng ch?ng ph? h?p v?i quy ?nh c?a ph?p lu?t v? ?t ai, ch?ng t? thanh to?n ti?n cho c? nh?n B s? ti?n 6 t? ?ng. C?ng ty A kh?ng ?u t? x?y d?ng g? tr?n m?nh ?t n?y. Th?ng 10/2014, C?ng ty A chuy?n nh??ng m?nh ?t mua t? c? nh?n B n?u tr?n v?i gi? 9 t? ?ng (b?n l?i v?i gi? 9 t? ?ng) th? C?ng ty A th?c hi?n l?p h?a ?n GTGT v? k? khai, n?p thu? GTGT, gi? ?t ??c tr? trong gi? t?nh thu? GTGT l? gi? ?t t?i th?i i?m nh?n chuy?n nh??ng (6 t? ?ng).V? d? 38: Th?ng 11/2013, C?ng ty TNHH A nh?n chuy?n nh??ng 300m2 ?t k?m theo nh? x??ng tr?n ?t c?a c? nh?n B v?i tr? gi? l? 10 t? ?ng v? kh?ng c? ? h? s? gi?y t? ? x?c ?nh gi? ?t t?i th?i i?m nh?n chuy?n nh??ng. ?n th?ng 4/2014 C?ng ty TNHH A chuy?n nh??ng 300m2 ?t n?y k?m nh? x??ng tr?n ?t v?i tr? gi? l? 14 t? ?ng th? gi? ?t ??c tr? ? t?nh thu? gi? tr? gia tng l? gi? ?t do U? ban nh?n d?n t?nh, th?nh ph? tr?c thu?c Trung ??ng quy ?nh t?i th?i i?m nh?n chuy?n nh??ng (th?ng 11/2013). V? d? 39: Th?ng 9 nm 2013 C?ng ty B mua 2000 m2 ?t ? c? m?t ph?n c? s? h? t?ng t? C?ng ty kinh doanh b?t ?ng s?n A t?ng gi? thanh to?n l? 62 t? ?ng (trong ? gi? ?t kh?ng ch?u thu? GTGT l? 40 t? ?ng, ?n gi? l? 20 tri?u ?ng/1m2).Tr?n ho? ?n C?ng ty A ghi:- Gi? chuy?n nh??ng ch?a c? thu? GTGT: 60 t? ?ng- Gi? ?t kh?ng ch?u thu? GTGT: 40 t? ?ng- Thu? GTGT ?i v?i c? s? h? t?ng: 2 t? ?ng- T?ng gi? thanh to?n: 62 t? ?ngC?ng ty A ph?i k? khai thu? GTGT ph?i n?p nh? sau:Thu? GTGT ph?i n?p = Thu? GTGT ?u ra - Thu? GTGT ?u v?o ??c kh?u tr?Gi? s? thu? GTGT ?u v?o ? x?y d?ng c? s? h? t?ng c?a C?ng ty A l? 1,5 t? ?ng ? i?u ki?n ? kh?u tr? th?:Thu? GTGT ph?i n?p = 2 t? - 1,5 t? = 0,5 t? (?ng)C?ng ty B ti?p t?c x?y d?ng c? s? h? t?ng v? x?y d?ng 10 cn bi?t th? (di?n t?ch s?n 200 m2/bi?t th?) ? b?n. T?ng s? thu? GTGT ?u v?o ? x?y bi?t th? l? 3 t? ?ng.Ng?y 01/4/2015, C?ng ty B k? h?p ?ng b?n 01 cn bi?t th? cho kh?ch h?ng C, gi? chuy?n nh??ng 01 cn bi?t th? ch?a c? thu? GTGT l? 10 t? ?ng, gi? ?t ??c tr? khi x?c ?nh gi? t?nh thu? GTGT ?i v?i 01 cn bi?t th? b?n ra: - Gi? tr? quy?n s? d?ng ?t (ch?a bao g?m gi? tr? c? s? h? t?ng) t?i th?i i?m nh?n chuy?n nh??ng t? C?ng ty A cho 01 cn bi?t th? l?: 20 tri?u x 200 m2 = 4 t? (?ng)- Gi? tr? c? s? h? t?ng ph?n b? cho 01 cn bi?t th? l?: (20 t? : 2000 m2) x 200 m2 = 2 t? (?ng)- Gi? tr? quy?n s? d?ng ?t (bao g?m c? gi? tr? c? s? h? t?ng) t?i th?i i?m nh?n chuy?n nh??ng t? C?ng ty A ??c tr? khi x?c ?nh gi? t?nh thu? c?a 01 cn bi?t th? b?n ra l?: 6 t? ?ng.Tr?n ho? ?n C?ng ty B ghi:- Gi? chuy?n nh??ng 01 cn bi?t th?: 10 t? ?ng- Gi? ?t ??c tr? kh?ng ch?u thu? GTGT: 6 t? ?ng- Thu? GTGT l? 0,4 t? ?ng [(10 t? - 6 t?) x 10%]- T?ng gi? thanh to?n: 10,4 t? ?ngGi? s? trong th?ng C?ng ty B b?n h?t 10 cn bi?t th?. Khi C?ng ty B k? khai, n?p thu? GTGT, s? thu? GTGT ph?i n?p = s? thu? GTGT ?u ra - s? thu? ?u v?o ??c kh?u tr? = 0,4 t? x 10 cn - 3 t? = 1 t? (?ng).Ti?n thu? GTGT ?i v?i gi? tr? c? s? h? t?ng ghi tr?n ho? ?n nh?n chuy?n nh??ng t? C?ng ty A ?i v?i 10 bi?t th? l? 2 t? ?ng kh?ng ??c k? khai, kh?u tr?.Tr??ng h?p C?ng ty B x?c ?nh gi? tr? quy?n s? d?ng ?t kh?ng bao g?m c? gi? tr? c? s? h? t?ng t?i th?i i?m nh?n chuy?n nh??ng t? C?ng ty A ??c tr? khi x?c ?nh gi? t?nh thu? c?a 01 cn bi?t th? b?n ra l? 4 t? ?ng. Tr?n ho? ?n C?ng ty B ghi:- Gi? chuy?n nh??ng 01 cn bi?t th?: 10 t? ?ng- Gi? ?t ??c tr? kh?ng ch?u thu? GTGT: 4 t? ?ng- Thu? GTGT l? 0,6 t? ?ng [(10 t? - 4 t?) x 10%]- T?ng gi? thanh to?n: 10,6 t? ?ngGi? s? trong th?ng 4/2015, C?ng ty B b?n h?t 10 cn bi?t th?. Khi C?ng ty B k? khai, n?p thu? GTGT, s? thu? GTGT ph?i n?p = s? thu? GTGT ?u ra - s? thu? ?u v?o ??c kh?u tr? (g?m thu? GTGT ?u v?o ? x?y bi?t th? v? thu? GTGT ?u v?o ?i v?i gi? tr? c? s? h? t?ng) = 0,6 t? ?ng x 10 cn bi?t th? - 3 t? ?ng - 2 t? ?ng (thu? GTGT ?u v?o c?a c? s? h? t?ng) = 1 t? ?ng.a.5) Tr??ng h?p c? s? kinh doanh b?t ?ng s?n th?c hi?n theo h?nh th?c x?y d?ng - chuy?n giao (BT) thanh toan bng gia tri# quy?n s?  du#ng ?t th? gi? ?t ??c tr? ? t?nh thu? gi? tr? gia tng l? gi? t?i th?i i?m k? h?p ?ng BT theo quy ?nh c?a ph?p lu?t; n?u t?i th?i i?m k? h?p ?ng BT ch?a x?c ?nh ??c gi? th? gi? ?t ??c tr? l? gi? ? thanh to?n c?ng tr?nh do U? ban nh?n d?n c?p t?nh quy?t ?nh theo quy ?nh c?a ph?p lu?t. V? d? 40: C?ng ty c? ph?n P k? h?p ?ng BT v?i UBND t?nh A v? vi?c x?y d?ng c?u ?i l?y gi? tr? ?t; gi? thanh to?n c?ng tr?nh ??c UBND t?nh A x?c ?nh t?i th?i i?m k? h?p ?ng theo quy ?nh c?a ph?p lu?t l? 2.000 t? ?ng, ?i l?i C?ng ty c? ph?n P ??c UBND t?nh A giao cho 500 ha ?t t?i huy?n Y thu?c ?a b?n t?nh. C?ng ty c? ph?n P s? d?ng 500 ha ?t ? x?y nh? ? b?n th? gi? ?t ??c tr? ? t?nh thu? GTGT ??c x?c ?nh l? 2.000 t? ?ng. a.6) Tr??ng h?p doanh nghi?p kinh doanh b?t ?ng s?n c? nh?n chuy?n nh??ng quy?n s? d?ng ?t n?ng nghi?p c?a ng??i d?n theo h?p ?ng chuy?n nh??ng, sau ? ??c c? quan Nh? n??c c? th?m quy?n cho ph?p chuy?n m?c ?ch s? d?ng sang th?nh ?t ? ? x?y d?ng chung c?, nh? ?... ? b?n th? gi? ?t ??c tr? khi t?nh thu? GTGT l? gi? ?t n?ng nghi?p nh?n chuy?n nh??ng t? ng??i d?n v? c?c chi ph? kh?c bao g?m: kho?n ti?n s? d?ng ?t n?p NSNN ? chuy?n m?c ?ch s? d?ng ?t t? ?t n?ng nghi?p sang ?t ?, thu? thu nh?p c? nh?n n?p thay ng??i d?n c? ?t chuy?n nh??ng (n?u c?c b?n c? th?a thu?n doanh nghi?p kinh doanh b?t ?ng s?n n?p thay).a.7) Tr??ng h?p x?y d?ng nh? nhi?u t?ng nhi?u h? ?, nh? chung c? ? b?n th? gi? ?t ??c tr? t?nh cho 1m2 nh? ? b?n ??c x?c ?nh b?ng gi? ?t ??c tr? theo quy ?nh t? i?m a.1 ?n a.6 n?u tr?n chia (:) s? m2 s?n x?y d?ng kh?ng bao g?m di?n t?ch d?ng chung nh? h?nh lang, c?u thang, t?ng h?m, c?ng tr?nh x?y d?ng d??i m?t ?t.b) Tr??ng h?p x?y d?ng, kinh doanh c? s? h? t?ng, x?y d?ng nh? ? b?n, chuy?n nh??ng ho?c cho thu?, gi? t?nh thu? GTGT l? s? ti?n thu ??c theo ti?n ? th?c hi?n d? ?n ho?c ti?n ? thu ti?n ghi trong h?p ?ng tr? (-) gi? ?t ??c tr? t??ng ?ng v?i t? l? % s? ti?n thu ??c tr?n t?ng gi? tr? h?p ?ng. 11. ?i v?i ho?t ?ng ?i l?, m?i gi?i mua b?n h?ng ho? v? d?ch v?, ?y th?c xu?t nh?p kh?u h??ng ti?n c?ng ho?c ti?n hoa h?ng, gi? t?nh thu? l? ti?n c?ng, ti?n hoa h?ng thu ??c t? c?c ho?t ?ng n?y ch?a c? thu? GTGT. 12. ?i v?i h?ng h?a, d?ch v? ??c s? d?ng ch?ng t? thanh to?n ghi gi? thanh to?n l? gi? ? c? thu? GTGT nh? tem, v? c??c v?n t?i, v? x? s? ki?n thi?t... th? gi? ch?a c? thu? ??c x?c ?nh nh? sau: Gi? thanh to?n (ti?n b?n v?, b?n tem...)Gi? ch?a c? thu? GTGT = 1 + thu? su?t c?a h?ng h?a, d?ch v? (%)13. ?i v?i i?n c?a c?c nh? m?y thu? i?n h?ch to?n ph? thu?c T?p o?n i?n l?c Vi?t Nam, bao g?m c? i?n c?a nh? m?y thu? i?n h?ch to?n ph? thu?c c?c t?ng c?ng ty ph?t i?n thu?c T?p o?n i?n l?c Vi?t Nam, gi? t?nh thu? GTGT ? x?c ?nh s? thu? GTGT n?p t?i ?a ph??ng n?i c? nh? m?y ??c t?nh b?ng 60% gi? b?n i?n th??ng ph?m b?nh qu?n nm tr??c, ch?a bao g?m thu? gi? tr? gia tng. Tr??ng h?p ch?a x?c ?nh ??c gi? b?n i?n th??ng ph?m b?nh qu?n nm tr??c th? theo gi? t?m t?nh c?a T?p o?n th?ng b?o nh?ng kh?ng th?p h?n gi? b?n i?n th??ng ph?m b?nh qu?n c?a nm tr??c li?n k?. Khi x?c ?nh ??c gi? b?n i?n th??ng ph?m b?nh qu?n nm tr??c th? k? khai i?u ch?nh ch?nh l?ch v?o k? k? khai c?a th?ng ? c? gi? ch?nh th?c. Vi?c x?c ?nh gi? b?n i?n th??ng ph?m b?nh qu?n nm tr??c ch?m nh?t kh?ng qu? ng?y 31/3 c?a nm sau.14. ?i v?i d?ch v? casino, tr? ch?i i?n t? c? th??ng, kinh doanh gi?i tr? c? ?t c??c, l? s? ti?n thu t? ho?t ?ng n?y ? bao g?m c? thu? ti?u th? ?c bi?t tr? s? ti?n ? tr? th??ng cho kh?ch.Gi? t?nh thu? ??c t?nh theo c?ng th?c sau: Gi? t?nh thu? =V? d? 41: C? s? kinh doanh d?ch v? casino trong k? t?nh thu? c? s? li?u sau:- S? ti?n thu ??c do ?i cho kh?ch h?ng tr??c khi ch?i t?i qu?y ?i ti?n l?: 43 t? ?ng. - S? ti?n ?i tr? l?i cho kh?ch h?ng sau khi ch?i l?: 10 t? ?ng. S? ti?n c? s? kinh doanh th?c thu: 43 t? ?ng - 10 t? ?ng = 33 t? ?ng S? ti?n 33 t? ?ng l? doanh thu c?a c? s? kinh doanh ? bao g?m thu? GTGT v? thu? TTB.Gi? t?nh thu? GTGT ??c t?nh nh? sau:  33 t? ?ng = 30 t? ?ng 1 + 10%15. ?i v?i v?n t?i, b?c x?p l? gi? c??c v?n t?i, b?c x?p ch?a c? thu? GTGT, kh?ng ph?n bi?t c? s? tr?c ti?p v?n t?i, b?c x?p hay thu? l?i.16. ?i v?i d?ch v? du l?ch theo h?nh th?c l? h?nh, h?p ?ng k? v?i kh?ch h?ng theo gi? tr?n g?i (n, ?, i l?i) th? gi? tr?n g?i ??c x?c ?nh l? gi? ? c? thu? GTGT. Gi? t?nh thu? ??c x?c ?nh theo c?ng th?c sau:Gi? t?nh thu? =Tr??ng h?p gi? tr?n g?i bao g?m c? c?c kho?n chi v? m?y bay v?n chuy?n kh?ch du l?ch t? n??c ngo?i v?o Vi?t Nam, t? Vi?t Nam i n??c ngo?i, c?c chi ph? n, ngh?, thm quan v? m?t s? kho?n chi ? n??c ngo?i kh?c (n?u c? ch?ng t? h?p ph?p) th? c?c kho?n thu c?a kh?ch h?ng ? chi cho c?c kho?n tr?n ??c t?nh gi?m tr? trong gi? (doanh thu) t?nh thu? GTGT. Thu? GTGT ?u v?o ph?c v? ho?t ?ng du l?ch tr?n g?i ??c k? khai, kh?u tr? to?n b? theo quy ?nh. V? d? 42: C?ng ty Du l?ch Th?nh ph? H? Ch? Minh th?c hi?n h?p ?ng du l?ch v?i Th?i Lan theo h?nh th?c tr?n g?i 50 kh?ch du l?ch trong 05 ng?y t?i Vi?t Nam v?i t?ng s? ti?n thanh to?n l? 32.000 USD. Ph?a Vi?t Nam ph?i lo chi ph? to?n b? v? m?y bay, n, ?, thm quan theo ch??ng tr?nh tho? thu?n; trong ? ri?ng ti?n v? m?y bay i t? Th?i Lan sang Vi?t Nam v? ng??c l?i h?t 10.000 USD. T? gi? 1USD = 20.000 ?ng Vi?t Nam.Gi? t?nh thu? GTGT theo h?p ?ng n?y ??c x?c ?nh nh? sau: + Doanh thu ch?u thu? GTGT l?: ( 32.000 USD - 10.000 USD) x 20.000 ?ng = 440.000.000 ?ng + Gi? t?nh thu? GTGT l?: 440.000.000 ?ng=400.000.000 ?ng1 + 10% C?ng ty Du l?ch Th?nh ph? H? Ch? Minh ??c k? khai kh?u tr? to?n b? thu? GTGT ?u v?o ph?c v? ho?t ?ng du l?ch ch?u thu? GTGT. V? d? 43: C?ng ty du l?ch H? N?i th?c hi?n h?p ?ng ?a kh?ch du l?ch t? Vi?t Nam i Trung Qu?c thu theo gi? tr?n g?i l? 400 USD/ng??i i trong nm ng?y, C?ng ty du l?ch H? N?i ph?i chi tr? cho C?ng ty du l?ch Trung Qu?c 300 USD/ng??i th? gi? (doanh thu) t?nh thu? c?a C?ng ty du l?ch H? N?i l? 100 USD/ng??i (400 USD - 300 USD). 17. ?i v?i d?ch v? c?m ?, s? ti?n ph?i thu t? d?ch v? n?y bao g?m ti?n l?i ph?i thu t? cho vay c?m ? v? kho?n thu kh?c ph?t sinh t? vi?c b?n h?ng c?m ? (n?u c?) ??c x?c ?nh l? gi? ? c? thu? GTGT.Gi? t?nh thu? ??c x?c ?nh theo c?ng th?c sau:Gi? t?nh thu? = V? d? 44: C?ng ty kinh doanh c?m ? trong k? t?nh thu? c? doanh thu c?m ? l? 110 tri?u ?ng. Gi? t?nh thu? GTGT ??c x?c ?nh b?ng: 110 tri?u ?ng=100 tri?u ?ng1 + 10% 18. ?i v?i s?ch ch?u thu? GTGT b?n theo ?ng gi? ph?t h?nh (gi? b?a) theo quy ?nh c?a Lu?t Xu?t b?n th? gi? b?n ? ??c x?c ?nh l? gi? ? c? thu? GTGT ? t?nh thu? GTGT v? doanh thu c?a c? s?. C?c tr??ng h?p b?n kh?ng theo gi? b?a th? thu? GTGT t?nh tr?n gi? b?n ra. 19. ?i v?i ho?t ?ng in, gi? t?nh thu? l? ti?n c?ng in. Tr??ng h?p c? s? in th?c hi?n c?c h?p ?ng in, gi? thanh to?n bao g?m c? ti?n c?ng in v? ti?n gi?y in th? gi? t?nh thu? bao g?m c? ti?n gi?y. 20. ?i v?i d?ch v? ?i l? gi?m ?nh, ?i l? x?t b?i th??ng, ?i l? ?i ng??i th? ba b?i ho?n, ?i l? x? l? h?ng b?i th??ng 100% h??ng ti?n c?ng ho?c ti?n hoa h?ng th? gi? t?nh thu? GTGT l? ti?n c?ng ho?c ti?n hoa h?ng ??c h??ng (ch?a tr? m?t kho?n ph? t?n n?o) m? doanh nghi?p b?o hi?m thu ??c, ch?a c? thu? GTGT.21. ?i v?i tr??ng h?p mua d?ch v? quy ?nh t?i kho?n 5 i?u 3 Th?ng t? n?y, gi? t?nh thu? l? gi? thanh to?n ghi trong h?p ?ng mua d?ch v? ch?a c? thu? gi? tr? gia tng. 22. Gi? t?nh thu? ?i v?i c?c lo?i h?ng h?a, d?ch v? quy ?nh t? kho?n 1 ?n kho?n 21 i?u n?y bao g?m c? kho?n ph? thu v? ph? thu th?m ngo?i gi? h?ng h?a, d?ch v? m? c? s? kinh doanh ??c h??ng.Tr??ng h?p c? s? kinh doanh ?p d?ng h?nh th?c chi?t kh?u th??ng m?i d?nh cho kh?ch h?ng (n?u c?) th? gi? t?nh thu? GTGT l? gi? b?n ? chi?t kh?u th??ng m?i d?nh cho kh?ch h?ng. Tr??ng h?p vi?c chi?t kh?u th??ng m?i cn c? v?o s? l??ng, doanh s? h?ng ho?, d?ch v? th? s? ti?n chi?t kh?u c?a h?ng ho? ? b?n ??c t?nh i?u ch?nh tr?n ho? ?n b?n h?ng ho?, d?ch v? c?a l?n mua cu?i c?ng ho?c k? ti?p sau. Tr??ng h?p s? ti?n chi?t kh?u ??c l?p khi k?t th?c ch??ng tr?nh (k?) chi?t kh?u h?ng b?n th? ??c l?p ho? ?n i?u ch?nh k?m b?ng k? c?c s? ho? ?n c?n i?u ch?nh, s? ti?n, ti?n thu? i?u ch?nh. Cn c? v?o ho? ?n i?u ch?nh, b?n b?n v? b?n mua k? khai i?u ch?nh doanh thu mua, b?n, thu? ?u ra, ?u v?o.Gi? t?nh thu? ??c x?c ?nh b?ng ?ng Vi?t Nam. Tr??ng h?p ng??i n?p thu? c? doanh thu b?ng ngo?i t? th? ph?i quy ?i ra ?ng Vi?t Nam theo t? gi? giao d?ch b?nh qu?n tr?n th? tr??ng ngo?i t? li?n ng?n h?ng do Ng?n h?ng nh? n??c c?ng b? t?i th?i i?m ph?t sinh doanh thu ? x?c ?nh gi? t?nh thu?.i?u 8. Th?i i?m x?c ?nh thu? GTGT1. ?i v?i b?n h?ng ho? l? th?i i?m chuy?n giao quy?n s? h?u ho?c quy?n s? d?ng h?ng ho? cho ng??i mua, kh?ng ph?n bi?t ? thu ??c ti?n hay ch?a thu ??c ti?n. 2. ?i v?i cung ?ng d?ch v? l? th?i i?m ho?n th?nh vi?c cung ?ng d?ch v? ho?c th?i i?m l?p ho? ?n cung ?ng d?ch v?, kh?ng ph?n bi?t ? thu ??c ti?n hay ch?a thu ??c ti?n.?i v?i d?ch v? vi?n th?ng l? th?i i?m ho?n th?nh vi?c ?i so?t d? li?u v? c??c d?ch v? k?t n?i vi?n th?ng theo h?p ?ng kinh t? gi?a c?c c? s? kinh doanh d?ch v? vi?n th?ng nh?ng ch?m nh?t kh?ng qu? 2 th?ng k? t? th?ng ph?t sinh c??c d?ch v? k?t n?i vi?n th?ng.3. ?i v?i ho?t ?ng cung c?p i?n, n??c s?ch l? ng?y ghi ch? s? i?n, n??c ti?u th? tr?n ?ng h? ? ghi tr?n ho? ?n t?nh ti?n. 4. ?i v?i ho?t ?ng kinh doanh b?t ?ng s?n, x?y d?ng c? s? h? t?ng, x?y d?ng nh? ? b?n, chuy?n nh??ng ho?c cho thu? l? th?i i?m thu ti?n theo ti?n ? th?c hi?n d? ?n ho?c ti?n ? thu ti?n ghi trong h?p ?ng. Cn c? s? ti?n thu ??c, c? s? kinh doanh th?c hi?n khai thu? GTGT ?u ra ph?t sinh trong k?.5. ?i v?i x?y d?ng, l?p ?t, bao g?m c? ?ng t?u, l? th?i i?m nghi?m thu, b?n giao c?ng tr?nh, h?ng m?c c?ng tr?nh, kh?i l??ng x?y d?ng, l?p ?t ho?n th?nh, kh?ng ph?n bi?t ? thu ??c ti?n hay ch?a thu ??c ti?n.6. ?i v?i h?ng ho? nh?p kh?u l? th?i i?m ng k? t? khai h?i quan.i?u 9. Thu? su?t 0%1. Thu? su?t 0%: ?p d?ng ?i v?i h?ng ho?, d?ch v? xu?t kh?u; ho?t ?ng x?y d?ng, l?p ?t c?ng tr?nh ? n??c ngo?i v? ? trong khu phi thu? quan; v?n t?i qu?c t?; h?ng ho?, d?ch v? thu?c di?n kh?ng ch?u thu? GTGT khi xu?t kh?u, tr? c?c tr??ng h?p kh?ng ?p d?ng m?c thu? su?t 0% h??ng d?n t?i kho?n 3 i?u n?y. H?ng ho?, d?ch v? xu?t kh?u l? h?ng ho?, d?ch v? ??c b?n, cung ?ng cho t? ch?c, c? nh?n ? n??c ngo?i v? ti?u d?ng ? ngo?i Vi?t Nam; b?n, cung ?ng cho t? ch?c, c? nh?n trong khu phi thu? quan; h?ng ho?, d?ch v? cung c?p cho kh?ch h?ng n??c ngo?i theo quy ?nh c?a ph?p lu?t.a) H?ng h?a xu?t kh?u bao g?m: - H?ng h?a xu?t kh?u ra n??c ngo?i, k? c? u? th?c xu?t kh?u;- H?ng h?a b?n v?o khu phi thu? quan theo quy ?nh c?a Th? t??ng Ch?nh ph?; h?ng b?n cho c?a h?ng mi?n thu?;- H?ng ho? b?n m? i?m giao, nh?n h?ng ho? ? ngo?i Vi?t Nam; - Ph? t?ng, v?t t? thay th? ? s?a ch?a, b?o d??ng ph??ng ti?n, m?y m?c thi?t b? cho b?n n??c ngo?i v? ti?u d?ng ? ngo?i Vi?t Nam;- C?c tr??ng h?p ??c coi l? xu?t kh?u theo quy ?nh c?a ph?p lu?t:+ H?ng ho? gia c?ng chuy?n ti?p theo quy ?nh c?a ph?p lu?t th??ng m?i v? ho?t ?ng mua, b?n h?ng ho? qu?c t? v? c?c ho?t ?ng ?i l? mua, b?n, gia c?ng h?ng ho? v?i n??c ngo?i. + H?ng ho? xu?t kh?u t?i ch? theo quy ?nh c?a ph?p lu?t.+ H?ng h?a xu?t kh?u ? b?n t?i h?i ch?, tri?n l?m ? n??c ngo?i.b) D?ch v? xu?t kh?u bao g?m d?ch v? cung ?ng tr?c ti?p cho t? ch?c, c? nh?n ? n??c ngo?i v? ti?u d?ng ? ngo?i Vi?t Nam; cung ?ng tr?c ti?p cho t? ch?c, c? nh?n ? trong khu phi thu? quan v? ti?u d?ng trong khu phi thu? quan. C? nh?n ? n??c ng?ai l? ng??i n??c ngo?i kh?ng c? tr? t?i Vi?t Nam, ng??i Vi?t Nam ?nh c? ? n??c ngo?i v? ? ngo?i Vi?t Nam trong th?i gian di?n ra vi?c cung ?ng d?ch v?. T? ch?c, c? nh?n trong khu phi thu? quan l? t? ch?c, c? nh?n c? ng k? kinh doanh v? c?c tr??ng h?p kh?c theo quy ?nh c?a Th? t??ng Ch?nh ph?.Tr??ng h?p cung c?p d?ch v? m? ho?t ?ng cung c?p v?a di?n ra t?i Vi?t Nam, v?a di?n ra ? ngo?i Vi?t Nam nh?ng h?p ?ng d?ch v? ??c k? k?t gi?a hai ng??i n?p thu? t?i Vi?t Nam ho?c c? c? s? th??ng tr? t?i Vi?t Nam th? thu? su?t 0% ch? ?p d?ng ?i v?i ph?n gi? tr? d?ch v? th?c hi?n ? ngo?i Vi?t Nam, tr? tr??ng h?p cung c?p d?ch v? b?o hi?m cho h?ng h?a nh?p kh?u ??c ?p d?ng thu? su?t 0% tr?n to?n b? gi? tr? h?p ?ng. Tr??ng h?p, h?p ?ng kh?ng x?c ?nh ri?ng ph?n gi? tr? d?ch v? th?c hi?n t?i Vi?t Nam th? gi? t?nh thu? ??c x?c ?nh theo t? l? (%) chi ph? ph?t sinh t?i Vi?t Nam tr?n t?ng chi ph?.C? s? kinh doanh cung c?p d?ch v? l? ng??i n?p thu? t?i Vi?t Nam ph?i c? t?i li?u ch?ng minh d?ch v? th?c hi?n ? ngo?i Vi?t Nam.V? d? 45: C?ng ty B k? h?p ?ng v?i C?ng ty C v? vi?c cung c?p d?ch v? t? v?n, kh?o s?t, thi?t k? cho d? ?n ?u t? ? Cam-pu-chia c?a C?ng ty C (C?ng ty B v? c?ng ty C l? c?c doanh nghi?p Vi?t Nam). H?p ?ng c? ph?t sinh c?c d?ch v? th?c hi?n ? Vi?t Nam v? c?c d?ch v? th?c hi?n t?i Cam-pu-chia th? gi? tr? ph?n d?ch v? th?c hi?n t?i Cam-pu-chia ??c ?p d?ng thu? su?t thu? GTGT 0%; ?i v?i ph?n doanh thu d?ch v? th?c hi?n t?i Vi?t Nam, C?ng ty B ph?i k? khai, t?nh thu? GTGT theo quy ?nh.V? d? 46: C?ng ty D cung c?p d?ch v? t? v?n, kh?o s?t, l?p b?o c?o kh? thi ?i v?i d? ?n ?u t? t?i L?o cho C?ng ty X. Gi? tr? h?p ?ng C?ng ty D nh?n ??c l? 5 t? ?ng ? bao g?m thu? GTGT cho ph?n d?ch v? th?c hi?n t?i Vi?t Nam. H?p ?ng gi?a 2 doanh nghi?p kh?ng x?c ?nh ??c doanh thu th?c hi?n t?i Vi?t Nam v? doanh thu th?c hi?n t?i L?o. C?ng ty D t?nh to?n ??c c?c chi ph? th?c hi?n ? L?o (chi ph? kh?o s?t, thm d?) l? 1,5 t? ?ng v? chi ph? th?c hi?n ? Vi?t Nam (t?ng h?p, l?p b?o c?o) l? 2,5 t? ?ng. Doanh thu ?i v?i ph?n d?ch v? th?c hi?n t?i Vi?t Nam ? bao g?m thu? GTGT ??c x?c ?nh nh? sau: 5 t? x = 3,125 t? ?ngTr??ng h?p C?ng ty D c? t?i li?u ch?ng minh C?ng ty c? c?n b? sang L?o th?c hi?n kh?o s?t, thm d? v? c? gi?y t? ch?ng minh C?ng ty mua m?t s? h?ng h?a ph?c v? vi?c kh?o s?t, thm d? t?i L?o th? doanh thu ?i v?i ph?n d?ch v? th?c hi?n t?i L?o ??c ?p d?ng thu? su?t 0% v? ??c x?c ?nh b?ng 1,875 t? ?ng (5 - 3,125 = 1,875 t? ?ng). c) V?n t?i qu?c t? quy ?nh t?i kho?n n?y bao g?m v?n t?i h?nh kh?ch, h?nh l?, h?ng ho? theo ch?ng qu?c t? t? Vi?t Nam ra n??c ngo?i ho?c t? n??c ngo?i ?n Vi?t Nam, ho?c c? i?m i v? ?n ? n??c ngo?i, kh?ng ph?n bi?t c? ph??ng ti?n tr?c ti?p v?n t?i hay kh?ng c? ph??ng ti?n. Tr??ng h?p, h?p ?ng v?n t?i qu?c t? bao g?m c? ch?ng v?n t?i n?i ?a th? v?n t?i qu?c t? bao g?m c? ch?ng n?i ?a.V? d? 47: C?ng ty v?n t?i X t?i Vi?t Nam c? t?u v?n t?i qu?c t?, C?ng ty nh?n v?n chuy?n h?ng h?a t? Sin-ga-po ?n H?n Qu?c. Doanh thu thu ??c t? v?n chuy?n h?ng h?a t? Sin-ga-po ?n H?n Qu?c l? doanh thu t? ho?t ?ng v?n t?i qu?c t?.d) D?ch v? c?a ng?nh h?ng kh?ng, h?ng h?i cung c?p tr?c ti?p cho t? ch?c ? n??c ngo?i ho?c th?ng qua ?i l?, bao g?m: C?c d?ch v? c?a ng?nh h?ng kh?ng ?p d?ng thu? su?t 0%: D?ch v? cung c?p su?t n h?ng kh?ng; d?ch v? c?t h? c?nh t?u bay; d?ch v? s?n ?u t?u bay; d?ch v? an ninh b?o v? t?u bay; soi chi?u an ninh h?nh kh?ch, h?ng l? v? h?ng ho?; d?ch v? bng chuy?n h?nh l? t?i nh? ga; d?ch v? ph?c v? k? thu?t th??ng m?i m?t ?t; d?ch v? b?o v? t?u bay; d?ch v? k?o ?y t?u bay; d?ch v? d?n t?u bay; d?ch v? thu? c?u d?n kh?ch l?n, xu?ng m?y bay; d?ch v? i?u h?nh bay i, ?n; d?ch v? v?n chuy?n t? l?i, ti?p vi?n v? h?nh kh?ch trong khu v?c s?n ?u t?u bay; ch?t x?p, ki?m ?m h?ng ho?; d?ch v? ph?c v? h?nh kh?ch i chuy?n bay qu?c t? t? c?ng h?ng kh?ng Vi?t Nam (passenger service charges).C?c d?ch v? c?a ng?nh h?ng h?i ?p d?ng thu? su?t 0%: D?ch v? lai d?t t?u bi?n; hoa ti?u h?ng h?i; c?u h? h?ng h?i; c?u c?ng, b?n phao; b?c x?p; bu?c c?i d?y; ?ng m? n?p h?m h?ng; v? sinh h?m t?u; ki?m ?m, giao nh?n; ng ki?m.) C?c h?ng h?a, d?ch v? kh?c:- Ho?t ?ng x?y d?ng, l?p ?t c?ng tr?nh ? n??c ngo?i ho?c ? trong khu phi thu? quan;- H?ng ho?, d?ch v? thu?c ?i t??ng kh?ng ch?u thu? GTGT khi xu?t kh?u, tr? c?c tr??ng h?p kh?ng ?p d?ng m?c thu? su?t 0% h??ng d?n t?i kho?n 3 i?u n?y;- D?ch v? s?a ch?a t?u bay, t?u bi?n cung c?p cho t? ch?c, c? nh?n n??c ngo?i. 2. i?u ki?n ?p d?ng thu? su?t 0%:a) ?i v?i h?ng ho? xu?t kh?u:- C? h?p ?ng b?n, gia c?ng h?ng ho? xu?t kh?u; h?p ?ng u? th?c xu?t kh?u; - C? ch?ng t? thanh to?n ti?n h?ng ho? xu?t kh?u qua ng?n h?ng v? c?c ch?ng t? kh?c theo quy ?nh c?a ph?p lu?t; - C? t? khai h?i quan theo quy ?nh t?i kho?n 2 i?u 16 Th?ng t? n?y.Ri?ng ?i v?i tr??ng h?p h?ng ho? b?n m? i?m giao, nh?n h?ng ho? ? ngo?i Vi?t Nam, c? s? kinh doanh (b?n b?n) ph?i c? t?i li?u ch?ng minh vi?c giao, nh?n h?ng h?a ? ngo?i Vi?t Nam nh?: h?p ?ng mua h?ng h?a k? v?i b?n b?n h?ng ho? ? n??c ngo?i; h?p ?ng b?n h?ng ho? k? v?i b?n mua h?ng; ch?ng t? ch?ng minh h?ng h?a ??c giao, nh?n ? ngo?i Vi?t Nam nh?: h?a ?n th??ng m?i theo th?ng l? qu?c t?, v?n ?n, phi?u ?ng g?i, gi?y ch?ng nh?n xu?t x?& ; ch?ng t? thanh to?n qua ng?n h?ng g?m: ch?ng t? qua ng?n h?ng c?a c? s? kinh doanh thanh to?n cho b?n b?n h?ng h?a ? n??c ngo?i; ch?ng t? thanh to?n qua ng?n h?ng c?a b?n mua h?ng h?a thanh to?n cho c? s? kinh doanh. V? d? 48: C?ng ty A v? C?ng ty B (l? c?c doanh nghi?p Vi?t Nam) k? h?p ?ng mua b?n d?u nh?n. C?ng ty A mua d?u nh?n c?a c?c c?ng ty ? Sin-ga-po, sau ? b?n cho C?ng ty B t?i c?ng bi?n Sin-ga-po. Tr??ng h?p C?ng ty A c?: H?p ?ng mua d?u nh?n k? v?i c?c c?ng ty ? Sin-ga-po, h?p ?ng b?n h?ng gi?a C?ng ty A v? C?ng ty B; ch?ng t? ch?ng minh h?ng h?a ? giao cho C?ng ty B t?i c?ng bi?n Sin-ga-po, ch?ng t? thanh to?n ti?n qua ng?n h?ng do C?ng ty A chuy?n cho c?c c?ng ty b?n d?u nh?n ? Sin-ga-po, ch?ng t? thanh to?n ti?n qua ng?n h?ng do C?ng ty B thanh to?n cho C?ng ty A th? doanh thu do C?ng ty A nh?n ??c t? b?n d?u nh?n cho C?ng ty B ??c ?p d?ng thu? su?t thu? GTGT 0%. b) ?i v?i d?ch v? xu?t kh?u:- C? h?p ?ng cung ?ng d?ch v? v?i t? ch?c, c? nh?n ? n??c ngo?i ho?c ? trong khu phi thu? quan;- C? ch?ng t? thanh to?n ti?n d?ch v? xu?t kh?u qua ng?n h?ng v? c?c ch?ng t? kh?c theo quy ?nh c?a ph?p lu?t; Ri?ng ?i v?i d?ch v? s?a ch?a t?u bay, t?u bi?n cung c?p cho t? ch?c, c? nh?n n??c ngo?i, ? ??c ?p d?ng thu? su?t 0%, ngo?i c?c i?u ki?n v? h?p ?ng v? ch?ng t? thanh to?n n?u tr?n, t?u bay, t?u bi?n ?a v?o Vi?t Nam ph?i l?m th? t?c nh?p kh?u, khi s?a ch?a xong th? ph?i l?m th? t?c xu?t kh?u. c) ?i v?i v?n t?i qu?c t?: - C? h?p ?ng v?n chuy?n h?nh kh?ch, h?nh l?, h?ng ho? gi?a ng??i v?n chuy?n v? ng??i thu? v?n chuy?n theo ch?ng qu?c t? t? Vi?t Nam ra n??c ngo?i ho?c t? n??c ngo?i ?n Vi?t Nam ho?c c? i?m i v? i?m ?n ? n??c ngo?i theo c?c h?nh th?c ph? h?p v?i quy ?nh c?a ph?p lu?t. ?i v?i v?n chuy?n h?nh kh?ch, h?p ?ng v?n chuy?n l? v?. C? s? kinh doanh v?n t?i qu?c t? th?c hi?n theo c?c quy ?nh c?a ph?p lu?t v? v?n t?i.- C? ch?ng t? thanh to?n qua ng?n h?ng ho?c c?c h?nh th?c thanh to?n kh?c ??c coi l? thanh to?n qua ng?n h?ng. ?i v?i tr??ng h?p v?n chuy?n h?nh kh?ch l? c? nh?n, c? ch?ng t? thanh to?n tr?c ti?p.d) ?i v?i d?ch v? c?a ng?nh h?ng kh?ng, h?ng h?i: d.1) D?ch v? c?a ng?nh h?ng kh?ng ?p d?ng thu? su?t 0% ??c th?c hi?n trong khu v?c c?ng h?ng kh?ng qu?c t?, s?n bay, nh? ga h?ng ho? h?ng kh?ng qu?c t? v? ?p ?ng c?c i?u ki?n sau:- C? h?p ?ng cung ?ng d?ch v? v?i t? ch?c ? n??c ngo?i, h?ng h?ng kh?ng n??c ngo?i ho?c y?u c?u cung ?ng d?ch v? c?a t? ch?c ? n??c ngo?i, h?ng h?ng kh?ng n??c ngo?i;- C? ch?ng t? thanh to?n d?ch v? qua ng?n h?ng ho?c c?c h?nh th?c thanh to?n kh?c ??c coi l? thanh to?n qua ng?n h?ng. Tr??ng h?p c?c d?ch v? cung c?p cho t? ch?c n??c ngo?i, h?ng h?ng kh?ng n??c ngo?i ph?t sinh kh?ng th??ng xuy?n, kh?ng theo l?ch tr?nh v? kh?ng c? h?p ?ng, ph?i c? ch?ng t? thanh to?n tr?c ti?p c?a t? ch?c n??c ngo?i, h?ng h?ng kh?ng n??c ngo?i.C?c i?u ki?n v? h?p ?ng v? ch?ng t? thanh to?n n?u tr?n kh?ng ?p d?ng ?i v?i d?ch v? ph?c v? h?nh kh?ch i chuy?n bay qu?c t? t? c?ng h?ng kh?ng Vi?t Nam (passenger service charges).d.2) D?ch v? c?a ng?nh h?ng h?i ?p d?ng thu? su?t 0% th?c hi?n t?i khu v?c c?ng v? ?p ?ng c?c i?u ki?n sau:- C? h?p ?ng cung ?ng d?ch v? v?i t? ch?c ? n??c ngo?i, ng??i ?i l? t?u bi?n ho?c y?u c?u cung ?ng d?ch v? c?a t? ch?c ? n??c ngo?i ho?c ng??i ?i l? t?u bi?n; - C? ch?ng t? thanh to?n d?ch v? qua ng?n h?ng c?a t? ch?c ? n??c ngo?i ho?c c? ch?ng t? thanh to?n d?ch v? qua ng?n h?ng c?a ng??i ?i l? t?u bi?n cho c? s? cung ?ng d?ch v? ho?c c?c h?nh th?c thanh to?n kh?c ??c coi l? thanh to?n qua ng?n h?ng. 3. C?c tr??ng h?p kh?ng ?p d?ng m?c thu? su?t 0% g?m: - T?i b?o hi?m ra n??c ngo?i; chuy?n giao c?ng ngh?, chuy?n nh??ng quy?n s? h?u tr? tu? ra n??c ngo?i; chuy?n nh??ng v?n, c?p t?n d?ng, ?u t? ch?ng kho?n ra n??c ngo?i; d?ch v? t?i ch?nh ph?i sinh; d?ch v? b?u ch?nh, vi?n th?ng chi?u i ra n??c ngo?i (bao g?m c? d?ch v? b?u ch?nh vi?n th?ng cung c?p cho t? ch?c, c? nh?n trong khu phi thu? quan; cung c?p th? c?o i?n tho?i di ?ng ? c? m? s?, m?nh gi? ?a ra n??c ngo?i ho?c ?a v?o khu phi thu? quan); s?n ph?m xu?t kh?u l? t?i nguy?n, kho?ng s?n khai th?c ch?a ch? bi?n th?nh s?n ph?m kh?c; h?ng ho?, d?ch v? cung c?p cho c? nh?n kh?ng ng k? kinh doanh trong khu phi thu? quan, tr? c?c tr??ng h?p kh?c theo quy ?nh c?a Th? t??ng Ch?nh ph?;- Xng, d?u b?n cho xe ? t? c?a c? s? kinh doanh trong khu phi thu? quan mua t?i n?i ?a;- Xe ? t? b?n cho t? ch?c, c? nh?n trong khu phi thu? quan;- C?c d?ch v? do c? s? kinh doanh cung c?p cho t? ch?c, c? nh?n ? trong khu phi thu? quan bao g?m: cho thu? nh?, h?i tr??ng, vn ph?ng, kh?ch s?n, kho b?i; d?ch v? v?n chuy?n ?a ?n ng??i lao ?ng; d?ch v? n u?ng (tr? d?ch v? cung c?p su?t n c?ng nghi?p, d?ch v? n u?ng trong khu phi thu? quan);- C?c d?ch v? sau cung ?ng t?i Vi?t Nam cho t? ch?c, c? nh?n ? n??c ngo?i kh?ng ??c ?p d?ng thu? su?t 0% g?m:+ Thi ?u th? thao, bi?u di?n ngh? thu?t, vn h?a, gi?i tr?, h?i ngh?, kh?ch s?n, ?o t?o, qu?ng c?o, du l?ch l? h?nh;+ D?ch v? thanh to?n qua m?ng;+ D?ch v? cung c?p g?n v?i vi?c b?n, ph?n ph?i, ti?u th? s?n ph?m, h?ng h?a t?i Vi?t Nam.i?u 10. Thu? su?t 5%1. N??c s?ch ph?c v? s?n xu?t v? sinh ho?t, kh?ng bao g?m c?c lo?i n??c u?ng ?ng chai, ?ng b?nh v? c?c lo?i n??c gi?i kh?t kh?c thu?c ?i t??ng ?p d?ng m?c thu? su?t 10%.2. Ph?n b?n; qu?ng ? s?n xu?t ph?n b?n; thu?c ph?ng tr? s?u b?nh v? ch?t k?ch th?ch tng tr??ng v?t nu?i, c?y tr?ng bao g?m:a) Ph?n b?n l? c?c lo?i ph?n h?u c? v? ph?n v? c? nh?: ph?n l?n, ph?n ?m (ur?), ph?n NPK, ph?n ?m h?n h?p, ph?n ph?t ph?t, b? t?t; ph?n vi sinh v? c?c lo?i ph?n b?n kh?c; b) Qu?ng ? s?n xu?t ph?n b?n l? c?c qu?ng l?m nguy?n li?u ? s?n xu?t ph?n b?n nh? qu?ng Apat?t d?ng ? s?n xu?t ph?n l?n, ?t b?n l?m ph?n vi sinh;c) Thu?c ph?ng tr? s?u b?nh bao g?m thu?c b?o v? th?c v?t theo Danh m?c thu?c b?o v? th?c v?t do B? N?ng nghi?p v? Ph?t tri?n n?ng th?n ban h?nh v? c?c lo?i thu?c ph?ng tr? s?u b?nh kh?c;d) C?c ch?t k?ch th?ch tng tr??ng v?t nu?i, c?y tr?ng.3. Th?c n gia s?c, gia c?m v? th?c n cho v?t nu?i kh?c theo quy ?nh c?a ph?p lu?t v? qu?n l? th?c n chn nu?i, bao g?m c?c lo?i ? qua ch? bi?n ho?c ch?a ch? bi?n nh? c?m, b?, kh? d?u c?c lo?i, b?t c?, b?t x??ng, b?t t?m v? c?c lo?i th?c n kh?c d?ng cho gia s?c, gia c?m v? v?t nu?i.4. D?ch v? ?o ?p, n?o v?t k?nh, m??ng, ao h? ph?c v? s?n xu?t n?ng nghi?p; nu?i tr?ng, chm s?c, ph?ng tr? s?u b?nh cho c?y tr?ng; s? ch?, b?o qu?n s?n ph?m n?ng nghi?p (tr? n?o, v?t k?nh m??ng n?i ?ng ??c quy ?nh t?i kho?n 3 i?u 4 Th?ng t? n?y). D?ch v? s? ch?, b?o qu?n s?n ph?m n?ng nghi?p g?m ph?i, s?y kh?, b?c v?, t?ch h?t, c?t, xay x?t, b?o qu?n l?nh, ??p mu?i v? c?c h?nh th?c b?o qu?n th?ng th??ng kh?c theo h??ng d?n t?i Kho?n 1 i?u 4 Th?ng t? n?y. 5. S?n ph?m tr?ng tr?t, chn nu?i, th?y s?n, h?i s?n ch?a qua ch? bi?n ho?c ch? qua s? ch?, b?o qu?n (h?nh th?c s? ch?, b?o qu?n theo h??ng d?n t?i kho?n 1 i?u 4 Th?ng t? n?y) ? kh?u kinh doanh th??ng m?i, tr? c?c tr??ng h?p h??ng d?n t?i kho?n 5 i?u 5 Th?ng t? n?y. S?n ph?m tr?ng tr?t ch?a qua ch? bi?n h??ng d?n t?i kho?n n?y bao g?m c? th?c, g?o, ng?, khoai, s?n, l?a m?. 6. M? cao su s? ch? nh? m? c? r?p, m? t?, m? b?n, m? c?m; nh?a th?ng s? ch?; l??i, d?y gi?ng v? s?i ? an l??i ?nh c? bao g?m c?c lo?i l??i ?nh c?, c?c lo?i s?i, d?y gi?ng lo?i chuy?n d?ng ? an l??i ?nh c? kh?ng ph?n bi?t nguy?n li?u s?n xu?t.7. Th?c ph?m t??i s?ng ? kh?u kinh doanh th??ng m?i; l?m s?n ch?a qua ch? bi?n ? kh?u kinh doanh th??ng m?i, tr? g?, mng v? c?c s?n ph?m quy ?nh t?i kho?n 1 i?u 4 Th?ng t? n?y.Th?c ph?m t??i s?ng g?m c?c lo?i th?c ph?m ch?a ??c l?m ch?n ho?c ch? bi?n th?nh s?n ph?m kh?c, ch? s? ch? d??i d?ng l?m s?ch, b?c v?, c?t, ?ng l?nh, ph?i kh? m? qua s? ch? v?n c?n l? th?c ph?m t??i s?ng nh? th?t gia s?c, gia c?m, t?m, cua, c? v? c?c s?n ph?m thu? s?n, h?i s?n kh?c. Tr??ng h?p th?c ph?m ? qua t?m ??p gia v? th? ?p d?ng thu? su?t 10%.L?m s?n ch?a qua ch? bi?n bao g?m c?c s?n ph?m t? r?ng t? nhi?n khai th?c thu?c nh?m: song, m?y, tre, n?a, lu?ng, n?m, m?c nh); r?, l?, hoa, c?y l?m thu?c, nh?a c?y v? c?c lo?i l?m s?n kh?c.V? d? 49: C?ng ty TNHH A s?n xu?t c? b? t??i t?m gia v? theo quy tr?nh: c? b? t??i ?nh b?t v? ??c c?t phi-l?, sau ? t?m ??p v?i ??ng, mu?i, solpitol, ?ng g?i, c?p ?ng th? m?t h?ng c? b? t??i t?m gia v? kh?ng thu?c ?i t??ng ?p d?ng thu? su?t 5% m? thu?c ?i t??ng ?p d?ng thu? su?t thu? GTGT 10%. 8. ??ng; ph? ph?m trong s?n xu?t ??ng, bao g?m g? ??ng, b? m?a, b? b?n.9. S?n ph?m b?ng ay, c?i, tre, song, m?y, tr?c, ch?t, n?a, lu?ng, l?, r?m, v? d?a, s? d?a, b?o t?y v? c?c s?n ph?m th? c?ng kh?c s?n xu?t b?ng nguy?n li?u t?n d?ng t? n?ng nghi?p l? c?c lo?i s?n ph?m ??c s?n xu?t, ch? bi?n t? nguy?n li?u ch?nh l? ay, c?i, tre, song, m?y, tr?c, ch?t, n?a, lu?ng, l? nh?: th?m ay, s?i ay, bao ay, th?m s? d?a, chi?u s?n xu?t b?ng ay, c?i; ch?i ch?t, d?y th?ng, d?y bu?c l?m b?ng tre n?a, x? d?a; r?m, m?nh b?ng tre, tr?c, n?a, ch?i tre, n?n l?; ia tre, ia lu?ng; b?ng s? ch?; gi?y in b?o.10. M?y m?c, thi?t b? chuy?n d?ng ph?c v? cho s?n xu?t n?ng nghi?p, bao g?m m?y c?y, m?y b?a, m?y c?y, m?y gieo h?t, m?y tu?t l?a, m?y g?t, m?y g?t ?p li?n h?p, m?y thu ho?ch s?n ph?m n?ng nghi?p, m?y ho?c b?nh b?m thu?c tr? s?u.11. Thi?t b?, d?ng c? y t? g?m m?y m?c v? d?ng c? chuy?n d?ng cho y t? nh?: c?c lo?i m?y soi, chi?u, ch?p d?ng ? kh?m, ch?a b?nh; c?c thi?t b?, d?ng c? chuy?n d?ng ? m?, i?u tr? v?t th??ng, ? t? c?u th??ng; d?ng c? o huy?t ?p, tim, m?ch, d?ng c? truy?n m?u; b?m kim ti?m; d?ng c? ph?ng tr?nh thai v? c?c d?ng c?, thi?t b? chuy?n d?ng cho y t? kh?c theo x?c nh?n c?a B? Y t?.B?ng, bng, g?c y t? v? bng v? sinh y t?; thu?c ph?ng b?nh, ch?a b?nh bao g?m thu?c th?nh ph?m, nguy?n li?u l?m thu?c, tr? th?c ph?m ch?c nng; v?c-xin; sinh ph?m y t?, n??c c?t ? pha ch? thu?c ti?m, d?ch truy?n; v?t t? ho? ch?t x?t nghi?m, di?t khu?n d?ng trong y t?; mi, qu?n ?o, kh?u trang, sng m?, bao tay, bao chi d??i, bao gi?y, khn, gng tay chuy?n d?ng cho y t?, t?i ?t ng?c v? ch?t l?m ?y da (kh?ng bao g?m m? ph?m).12. Gi?o c? d?ng ? gi?ng d?y v? h?c t?p bao g?m c?c lo?i m? h?nh, h?nh v?, b?ng, ph?n, th??c k?, com-pa v? c?c lo?i thi?t b?, d?ng c? chuy?n d?ng cho gi?ng d?y, nghi?n c?u, th? nghi?m khoa h?c.13. Ho?t ?ng vn ho?, tri?n l?m, th? d?c, th? thao; bi?u di?n ngh? thu?t; s?n xu?t phim; nh?p kh?u, ph?t h?nh v? chi?u phim.a) Ho?t ?ng vn ho?, tri?n l?m v? th? d?c, th? thao, tr? c?c kho?n doanh thu nh?: b?n h?ng ho?, cho thu? s?n b?i, gian h?ng t?i h?i ch?, tri?n l?m.b) Ho?t ?ng bi?u di?n ngh? thu?t nh?: tu?ng, ch?o, c?i l??ng, ca, m?a, nh?c, k?ch, xi?c; ho?t ?ng bi?u di?n ngh? thu?t kh?c v? d?ch v? t? ch?c bi?u di?n ngh? thu?t c?a c?c nh? h?t ho?c o?n tu?ng, ch?o, c?i l??ng, ca, m?a, nh?c, k?ch, xi?c c? gi?y ph?p ho?t ?ng do c? quan Nh? n??c c? th?m quy?n c?p. c) S?n xu?t phim; nh?p kh?u, ph?t h?nh v? chi?u phim, tr? c?c s?n ph?m n?u t?i kho?n 15 i?u 4 Th?ng t? n?y.14. ? ch?i cho tr? em; S?ch c?c lo?i, tr? s?ch kh?ng ch?u thu? GTGT h??ng d?n t?i kho?n 15 i?u 4 Th?ng t? n?y. 15. D?ch v? khoa h?c v? c?ng ngh? l? c?c ho?t ?ng ph?c v?, h? tr? k? thu?t cho vi?c nghi?n c?u khoa h?c v? ph?t tri?n c?ng ngh?; c?c ho?t ?ng li?n quan ?n s? h?u tr? tu?; chuy?n giao c?ng ngh?, ti?u chu?n, quy chu?n k? thu?t, o l??ng, ch?t l??ng s?n ph?m, h?ng h?a, an to?n b?c x?, h?t nh?n v? nng l??ng nguy?n t?; d?ch v? v? th?ng tin, t? v?n, ?o t?o, b?i d??ng, ph? bi?n, ?ng d?ng th?nh t?u khoa h?c v? c?ng ngh? trong c?c l)nh v?c kinh t? - x? h?i theo h?p ?ng d?ch v? khoa h?c v? c?ng ngh? quy ?nh t?i Lu?t Khoa h?c v? c?ng ngh?, kh?ng bao g?m tr? ch?i tr?c tuy?n v? d?ch v? gi?i tr? tr?n Internet.16. B?n, cho thu?, cho thu? mua nh? ? x? h?i theo quy ?nh c?a Lu?t nh? ?. Nh? ? x? h?i l? nh? ? do Nh? n??c ho?c t? ch?c, c? nh?n thu?c c?c th?nh ph?n kinh t? ?u t? x?y d?ng v? ?p ?ng c?c ti?u ch? v? nh? ?, v? gi? b?n nh?, v? gi? cho thu?, v? gi? cho thu? mua, v? ?i t??ng, i?u ki?n ??c mua, ??c thu?, ??c thu? mua nh? ? x? h?i theo quy ?nh c?a ph?p lu?t v? nh? ?.i?u 11. Thu? su?t 10% Thu? su?t 10% ?p d?ng ?i v?i h?ng ho?, d?ch v? kh?ng ??c quy ?nh t?i i?u 4, i?u 9 v? i?u 10 Th?ng t? n?y.C?c m?c thu? su?t thu? GTGT n?u t?i i?u 10, i?u 11 ??c ?p d?ng th?ng nh?t cho t?ng lo?i h?ng h?a, d?ch v? ? c?c kh?u nh?p kh?u, s?n xu?t, gia c?ng hay kinh doanh th??ng m?i. V? d? 50: H?ng may m?c ?p d?ng thu? su?t l? 10% th? m?t h?ng n?y ? kh?u nh?p kh?u, s?n xu?t, gia c?ng hay kinh doanh th??ng m?i ?u ?p d?ng thu? su?t 10%.Ph? li?u, ph? ph?m ??c thu h?i ? t?i ch?, s? d?ng l?i khi b?n ra ?p d?ng m?c thu? su?t thu? GTGT theo thu? su?t c?a m?t h?ng ph? li?u, ph? ph?m b?n ra.C? s? kinh doanh nhi?u lo?i h?ng ho?, d?ch v? c? m?c thu? su?t GTGT kh?c nhau ph?i khai thu? GTGT theo t?ng m?c thu? su?t quy ?nh ?i v?i t?ng lo?i h?ng ho?, d?ch v?; n?u c? s? kinh doanh kh?ng x?c ?nh theo t?ng m?c thu? su?t th? ph?i t?nh v? n?p thu? theo m?c thu? su?t cao nh?t c?a h?ng ho?, d?ch v? m? c? s? s?n xu?t, kinh doanh.Trong qu? tr?nh th?c hi?n, n?u c? tr??ng h?p m?c thu? gi? tr? gia tng t?i Bi?u thu? su?t thu? GTGT theo Danh m?c Bi?u thu? nh?p kh?u ?u ?i kh?ng ph? h?p v?i h??ng d?n t?i Th?ng t? n?y th? th?c hi?n theo h??ng d?n t?i Th?ng t? n?y. Tr??ng h?p m?c thu? GTGT ?p d?ng kh?ng th?ng nh?t ?i v?i c?ng m?t lo?i h?ng ho? nh?p kh?u v? s?n xu?t trong n??c th? c? quan thu? ?a ph??ng v? c? quan h?i quan ?a ph??ng b?o c?o v? B? T?i ch?nh ? ??c k?p th?i h??ng d?n th?c hi?n th?ng nh?t.M?c 2PH??NG PH?P T?NH THU? i?u 12. Ph??ng ph?p kh?u tr? thu? 1. Ph??ng ph?p kh?u tr? thu? ?p d?ng ?i v?i c? s? kinh doanh th?c hi?n ?y ? ch? ? k? to?n, ho? ?n, ch?ng t? theo quy ?nh c?a ph?p lu?t v? k? to?n, ho? ?n, ch?ng t? bao g?m:a) C? s? kinh doanh ang ho?t ?ng c? doanh thu h?ng nm t? b?n h?ng ho?, cung ?ng d?ch v? t? m?t t? ?ng tr? l?n v? th?c hi?n ?y ? ch? ? k? to?n, ho? ?n, ch?ng t? theo quy ?nh c?a ph?p lu?t v? k? to?n, ho? ?n, ch?ng t?, tr? h?, c? nh?n kinh doanh n?p thu? theo ph??ng ph?p t?nh tr?c ti?p h??ng d?n t?i i?u 13 Th?ng t? n?y;b) C? s? kinh doanh ng k? t? nguy?n ?p d?ng ph??ng ph?p kh?u tr? thu?, tr? h?, c? nh?n kinh doanh n?p thu? theo ph??ng ph?p t?nh tr?c ti?p h??ng d?n t?i i?u 13 Th?ng t? n?y;c) T? ch?c, c? nh?n n??c ngo?i cung c?p h?ng h?a, d?ch v? ? ti?n h?nh ho?t ?ng t?m ki?m, thm d?, ph?t tri?n v? khai th?c d?u, kh? n?p thu? theo ph??ng ph?p kh?u tr? do b?n Vi?t Nam k? khai kh?u tr? n?p thay.2. Doanh thu h?ng nm t? m?t t? ?ng tr? l?n l?m cn c? x?c ?nh c? s? kinh doanh n?p thu? gi? tr? gia tng theo ph??ng ph?p kh?u tr? theo h??ng d?n t?i i?m a kho?n 1 i?u n?y l? doanh thu b?n h?ng ho?, cung ?ng d?ch v? ch?u thu? GTGT v? ??c x?c ?nh nh? sau:a) Doanh thu h?ng nm do c? s? kinh doanh t? x?c ?nh cn c? v?o t?ng c?ng ch? ti?u  T?ng doanh thu c?a HHDV b?n ra ch?u thu? GTGT tr?n T? khai thu? GTGT th?ng c?a k? t?nh thu? t? th?ng 11 nm tr??c ?n h?t k? t?nh thu? th?ng 10 nm hi?n t?i tr??c nm x?c ?nh ph??ng ph?p t?nh thu? GTGT ho?c tr?n T? khai thu? GTGT qu? c?a k? t?nh thu? t? qu? 4 nm tr??c ?n h?t k? t?nh thu? qu? 3 nm hi?n t?i tr??c nm x?c ?nh ph??ng ph?p t?nh thu? GTGT. Th?i gian ?p d?ng ?n ?nh ph??ng ph?p t?nh thu? l? 2 nm li?n t?c.V? d? 51: Doanh nghi?p A ??c th?nh l?p t? nm 2011 v? ang ho?t ?ng trong nm 2013. ? x?c ?nh ph??ng ph?p t?nh thu? GTGT cho nm 2014 v? nm 2015, doanh nghi?p A x?c ?nh m?c doanh thu nh? sau:C?ng ch? ti?u  T?ng doanh thu c?a HHDV b?n ra ch?u thu? GTGT tr?n T? khai thu? GTGT h?ng th?ng trong 12 th?ng (t? k? t?nh thu? th?ng 11/2012 ?n h?t k? t?nh thu? th?ng 10/2013).Tr??ng h?p t?ng doanh thu theo c?ch x?c ?nh tr?n t? 1 t? ?ng tr? l?n, doanh nghi?p A ?p d?ng ph??ng ph?p kh?u tr? thu? trong 2 nm (nm 2014 v? nm 2015).Tr??ng h?p t?ng doanh thu theo c?ch x?c ?nh tr?n ch?a ?n 1 t? ?ng, doanh nghi?p A chuy?n sang ?p d?ng ph??ng ph?p t?nh tr?c ti?p theo quy ?nh t?i i?u 13 Th?ng t? n?y trong 2 nm (nm 2014 v? nm 2015), tr? tr??ng h?p doanh nghi?p A ng k? t? nguy?n ?p d?ng ph??ng ph?p kh?u tr? thu? quy ?nh t?i kho?n 3 i?u n?y.b) Tr??ng h?p doanh nghi?p m?i th?nh l?p trong nm 2013 ho?t ?ng s?n xu?t kinh doanh trong nm 2013 kh?ng ? 12 th?ng th? x?c ?nh doanh thu ??c t?nh c?a nm nh? sau: T?ng c?ng ch? ti?u  T?ng doanh thu c?a HHDV b?n ra ch?u thu? GTGT tr?n T? khai thu? GTGT c?a k? t?nh thu? c?c th?ng ho?t ?ng s?n xu?t kinh doanh chia (:) s? th?ng ho?t ?ng s?n xu?t kinh doanh v? nh?n v?i (x) 12 th?ng. Tr??ng h?p theo c?ch x?c ?nh nh? tr?n, doanh thu ??c t?nh t? 1 t? ?ng tr? l?n th? doanh nghi?p ?p d?ng ph??ng ph?p kh?u tr? thu?. Tr??ng h?p doanh thu ??c t?nh theo c?ch x?c ?nh tr?n ch?a ?n 1 t? ?ng th? doanh nghi?p ?p d?ng ph??ng ph?p t?nh tr?c ti?p trong hai nm, tr? tr??ng h?p doanh nghi?p ng k? t? nguy?n ?p d?ng ph??ng ph?p kh?u tr? thu?.V? d? 52: Doanh nghi?p B th?nh l?p v? ho?t ?ng t? th?ng 3/2013. ? x?c ?nh ph??ng ph?p t?nh thu? cho nm 2014, 2015, doanh nghi?p B th?c hi?n t?nh doanh thu ??c t?nh nh? sau: L?y ch? ti?u t?ng doanh thu c?a HHDV b?n ra ch?u thu? GTGT tr?n t? khai thu? GTGT c?a k? t?nh thu? c?c th?ng 3, 4, 5, 6, 7, 8, 9, 10, 11 chia (:) 9 th?ng, sau ? nh?n v?i (x) 12 th?ng.Tr??ng h?p k?t qu? x?c ?nh ??c t? 1 t? ?ng tr? l?n th? doanh nghi?p B ?p d?ng ph??ng ph?p kh?u tr? thu?. Tr??ng h?p doanh thu ??c t?nh theo c?ch x?c ?nh tr?n ch?a ?n 1 t? ?ng th? doanh nghi?p B ?p d?ng ph??ng ph?p t?nh tr?c ti?p trong hai nm 2014, 2015, tr? tr??ng h?p doanh nghi?p B ng k? t? nguy?n ?p d?ng ph??ng ph?p kh?u tr? thu?.c) Tr??ng h?p doanh nghi?p th?c hi?n khai thu? theo qu? t? th?ng 7 nm 2013 th? c?ch x?c ?nh doanh thu c?a nm nh? sau: T?ng c?ng ch? ti?u  T?ng doanh thu c?a HHDV b?n ra ch?u thu? GTGT tr?n T? khai thu? GTGT c?a k? t?nh thu? c?c th?ng 10, 11, 12 nm 2012, 6 th?ng ?u nm 2013 v? tr?n T? khai thu? GTGT c?a k? t?nh thu? qu? 3 nm 2013. Tr??ng h?p theo c?ch x?c ?nh nh? tr?n, doanh thu t? 1 t? ?ng tr? l?n th? doanh nghi?p ?p d?ng ph??ng ph?p kh?u tr? thu?. Tr??ng h?p doanh thu theo c?ch x?c ?nh tr?n ch?a ?n 1 t? ?ng th? doanh nghi?p ?p d?ng ph??ng ph?p t?nh tr?c ti?p trong hai nm, tr? tr??ng h?p doanh nghi?p ng k? t? nguy?n ?p d?ng ph??ng ph?p kh?u tr? thu?.d) ?i v?i c? s? kinh doanh t?m ngh? kinh doanh trong c? nm th? x?c ?nh theo doanh thu c?a nm tr??c nm t?m ngh? kinh doanh.?i v?i c? s? kinh doanh t?m ngh? kinh doanh m?t th?i gian trong nm th? x?c ?nh doanh thu theo s? th?ng, qu? th?c kinh doanh theo h??ng d?n t?i i?m b kho?n n?y.Tr??ng h?p nm tr??c nm t?m ngh? kinh doanh c? s? kinh doanh kinh doanh kh?ng ? 12 th?ng th? x?c ?nh doanh thu theo s? th?ng, qu? th?c kinh doanh theo h??ng d?n t?i i?m b kho?n n?y.3. C? s? kinh doanh ng k? t? nguy?n ?p d?ng ph??ng ph?p kh?u tr? thu?, bao g?m:a) Doanh nghi?p, h?p t?c x? ang ho?t ?ng c? doanh thu h?ng nm t? b?n h?ng ho?, cung ?ng d?ch v? ch?u thu? GTGT d??i m?t t? ?ng ? th?c hi?n ?y ? ch? ? k? to?n, s? s?ch, ho? ?n, ch?ng t? theo quy ?nh c?a ph?p lu?t v? k? to?n, ho? ?n, ch?ng t?.b) Doanh nghi?p m?i th?nh l?p t? d? ?n ?u t? c?a c? s? kinh doanh ang ho?t ?ng n?p thu? gi? tr? gia tng theo ph??ng ph?p kh?u tr?.c) Doanh nghi?p, h?p t?c x? m?i th?nh l?p c? th?c hi?n ?u t?, mua s?m t?i s?n c? ?nh, m?y m?c, thi?t b? c? gi? tr? t? 1 t? ?ng tr? l?n ghi tr?n ho? ?n mua t?i s?n c? ?nh, m?y m?c, thi?t b?, k? c? ho? ?n mua t?i s?n c? ?nh, m?y m?c, thi?t b? tr??c khi th?nh l?p (kh?ng bao g?m ? t? ch? ng??i t? 9 ch? ng?i tr? xu?ng c?a c? s? kinh doanh kh?ng ho?t ?ng v?n t?i, du l?ch, kh?ch s?n); t? ch?c n??c ngo?i, c? nh?n n??c ngo?i kinh doanh t?i Vi?t Nam theo h?p ?ng nh? th?u, h?p ?ng nh? th?u ph?.d) T? ch?c kinh t? kh?c h?ch to?n ??c thu? GTGT ?u v?o, ?u ra kh?ng bao g?m doanh nghi?p, h?p t?c x?.Doanh nghi?p, h?p t?c x? h??ng d?n t?i i?m a kho?n n?y ph?i g?i Th?ng b?o v? vi?c ?p d?ng ph??ng ph?p kh?u tr? thu? cho c? quan thu? qu?n l? tr?c ti?p ch?m nh?t l? ng?y 20 th?ng 12 h?ng nm. C? s? kinh doanh h??ng d?n t?i i?m b, c kho?n n?y ph?i g?i Th?ng b?o v? vi?c ?p d?ng ph??ng ph?p t?nh thu? t?i c? quan thu? qu?n l? tr?c ti?p c?ng v?i h? s? ng k? thu?.C? s? kinh doanh h??ng d?n t?i i?m d kho?n n?y ph?i g?i Th?ng b?o v? vi?c ?p d?ng ph??ng ph?p t?nh thu? t?i c? quan thu? qu?n l? tr?c ti?p tr??c ng?y 20 th?ng 12 c?a nm tr??c li?n k? nm ng??i n?p thu? th?c hi?n ph??ng ph?p t?nh thu? m?i.Trong th?i gian 5 ng?y l?m vi?c k? t? ng?y nh?n ??c Th?ng b?o v? vi?c ?p d?ng ph??ng ph?p kh?u tr?, c? quan thu? ph?i c? vn b?n th?ng b?o cho doanh nghi?p, h?p t?c x?, c? s? kinh doanh bi?t vi?c ch?p thu?n hay kh?ng ch?p thu?n Th?ng b?o v? vi?c ?p d?ng ph??ng ph?p kh?u tr? thu?.4. C?c tr??ng h?p kh?c:a) Tr??ng h?p c? s? kinh doanh c? ho?t ?ng mua, b?n, ch? t?c v?ng, b?c, ? qu? th? c? s? kinh doanh ph?i h?ch to?n ri?ng ho?t ?ng n?y ? n?p thu? theo ph??ng ph?p t?nh tr?c ti?p tr?n gi? tr? gia tng h??ng d?n t?i i?u 13 Th?ng t? n?y.b) ?i v?i doanh nghi?p, h?p t?c x? m?i th?nh l?p kh?c kh?ng thu?c c?c tr??ng h?p h??ng d?n t?i kho?n 3 i?u n?y th? ?p d?ng ph??ng ph?p t?nh tr?c ti?p theo h??ng d?n t?i i?u 13 Th?ng t? n?y.Tr??ng h?p h?t nm d??ng l?ch ?u ti?n t? khi th?nh l?p, doanh nghi?p, h?p t?c x? c? doanh thu t? 1 t? ?ng tr? l?n theo c?ch x?c ?nh t?i kho?n 2 i?u n?y v? th?c hi?n ?y ? ch? ? k? to?n, ho? ?n, ch?ng t? theo quy ?nh c?a ph?p lu?t v? k? to?n, ho? ?n, ch?ng t? th? ?p d?ng ph??ng ph?p kh?u tr? thu?. Th? t?c chuy?n ?i ph??ng ph?p t?nh thu? th?c hi?n theo quy ?nh c?a ph?p lu?t v? qu?n l? thu?.Tr??ng h?p h?t nm d??ng l?ch ?u ti?n t? khi th?nh l?p, doanh nghi?p, h?p t?c x? kh?ng ?t m?c doanh thu t? m?t t? ?ng tr? l?n th? ti?p t?c ?p d?ng ph??ng ph?p t?nh tr?c ti?p.V? d? 53: C?ng ty TNHH th??ng m?i d?ch v? X th?nh l?p v? b?t ?u ho?t ?ng t? th?ng 4/2014, C?ng ty TNHH th??ng m?i d?ch v? ?p d?ng ph??ng ph?p t?nh tr?c ti?p c?c k? t?nh thu? GTGT trong nm 2014. ?n h?t k? t?nh thu? th?ng 11/2014, C?ng ty TNHH th??ng m?i d?ch v? X x?c ?nh doanh thu nh? sau:L?y ch? ti?u t?ng doanh thu tr?n t? khai thu? GTGT c?a k? t?nh thu? t? th?ng 4 ?n h?t th?ng 11 nm 2014 chia cho 8 th?ng, sau ? nh?n v?i 12 th?ng.Tr??ng h?p doanh thu ??c t?nh x?c ?nh ??c t? 1 t? ?ng tr? l?n th? C?ng ty TNHH th??ng m?i d?ch v? X chuy?n sang ?p d?ng ph??ng ph?p kh?u tr? thu? t? ng?y 1/1/2015 v? cho hai nm 2015, 2016. Tr??ng h?p doanh thu ??c t?nh theo c?ch x?c ?nh tr?n ch?a ?n 1 t? ?ng th? C?ng ty TNHH th??ng m?i d?ch v? X ti?p t?c ?p d?ng ph??ng ph?p t?nh tr?c ti?p trong nm 2015 v? nm 2016. Vi?c x?c ?nh ph??ng ph?p t?nh thu? GTGT c?a C?ng ty TNHH th??ng m?i d?ch v? X trong nm 2017, 2018 ph? thu?c v?o doanh thu t? ho?t ?ng s?n xu?t kinh doanh c?a C?ng ty trong nm 2016. 5. X?c ?nh s? thu? GTGT ph?i n?p:S? thu? GTGT ph?i n?p=S? thu? GTGT ?u ra-S? thu? GTGT ?u v?o ??c kh?u tr? Trong ?:a) S? thu? gi? tr? gia tng ?u ra b?ng t?ng s? thu? gi? tr? gia tng c?a h?ng ho?, d?ch v? b?n ra ghi tr?n ho? ?n gi? tr? gia tng. Thu? gi? tr? gia tng ghi tr?n ho? ?n gi? tr? gia tng b?ng gi? t?nh thu? c?a h?ng ho?, d?ch v? ch?u thu? b?n ra nh?n (x) v?i thu? su?t thu? gi? tr? gia tng c?a h?ng ho?, d?ch v? ?. Tr??ng h?p s? d?ng ch?ng t? ghi gi? thanh to?n l? gi? ? c? thu? GTGT th? thu? GTGT ?u ra ??c x?c ?nh b?ng gi? thanh to?n tr? (-) gi? t?nh thu? quy ?nh t?i kho?n 12 i?u 7 Th?ng t? n?y. C? s? kinh doanh thu?c ?i t??ng t?nh thu? theo ph??ng ph?p kh?u tr? thu? khi b?n h?ng h?a, d?ch v? ph?i t?nh v? n?p thu? GTGT c?a h?ng h?a, d?ch v? b?n ra. Khi l?p ho? ?n b?n h?ng h?a, d?ch v?, c? s? kinh doanh ph?i ghi r? gi? b?n ch?a c? thu?, thu? GTGT v? t?ng s? ti?n ng??i mua ph?i thanh to?n. Tr??ng h?p ho? ?n ch? ghi gi? thanh to?n (tr? tr??ng h?p ??c ph?p d?ng ch?ng t? ?c th?), kh?ng ghi gi? ch?a c? thu? v? thu? GTGT th? thu? GTGT c?a h?ng ho?, d?ch v? b?n ra ph?i t?nh tr?n gi? thanh to?n ghi tr?n ho? ?n, ch?ng t?. 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??(????b?????^? ? 6`? 6:b??????????????????????$????$1$Ifa$gd?w?$????1$a$gd?w?$??????1$`??a$gd?w?$??????`??a$gd?w?4?V?Z?~? ??4?????b???8?>?D?F?^?`?b?????????????????????♊?~?r?cWHWHWHWHWh? ?h? ?CJaJmH^sH^h? ?CJaJmH^sH^h05?h?~KCJaJmH^sH^hp/?CJaJmH^sH^hwd?CJaJmH^sH^hGhGCJaJmH^sH^hGCJaJmH^sH^h05?hsw:CJaJmH^sH^h05?h?)?CJaJmH^sH^h05?hmc?CJ]?aJmH^sH^h05?h?nnCJaJmH^sH^h05?hmc?CJaJmH^sH^h05?hmc?CJaJmH*sH*????????$???b?f???????t?????????Ʒ???~???~?rcrcr?TEh05?hp?CJaJmH^sH^h05?hfrlCJaJmH^sH^hGhGCJaJmH^sH^hGCJaJmH^sH^h05?hsw:CJaJmH^sH^h05?h$E?CJaJmH^sH^h05?hmc?CJaJmH^sH^hp/?CJaJmH^sH^h05?hp/?CJaJmH^sH^h05?hp/?CJ]?aJmH^sH^h? ?hp/?CJaJmH^sH^h? ?CJaJmH^sH^h? ?h? ?CJaJmH^sH^??F R V \ ` b j n r z ~ ? ? ? ? ? ? ? ? ( D ? ? ? ? ? ? ? ? ? ??4>?????????????????????????????ⷧ????z?j?????z??h05?hwd?CJ]?aJmH^sH^hwd?CJ]?aJmH^sH^h05?h?T?CJ]?aJmH^sH^h05?hp?CJ]?aJmH^sH^h05?hfrlCJ]?aJmH^sH^h05?hmc?CJ]?aJmH^sH^hRphRpCJaJmH^sH^hRpCJaJmH^sH^h05?hmc?CJaJmH^sH^h05?hfrlCJaJmH^sH^)???v??F????????48:>@L?????6?????????Ӹ??Ӭ??????Ӭ????ӬӬӍ~sls^h? ?hmc?CJ\?]?aJ h? ?hmc?h? ?hmc?CJaJh? ?hmc?CJaJmH^sH^h? ?hmc?6?CJaJmH^sH^hGhGCJaJmH^sH^hGCJaJmH^sH^h05?hg7CJaJmH^sH^h:?CJaJmH^sH^h05?hmc?CJaJmH^sH^h:?CJ]?aJmH^sH^h05?hmc?CJ]?aJmH^sH^"bf????H???i\K\\$??????1$`??a$gd?w?$????1$a$gd?w??kd?$$If?l?rd /?a?!????{???p ???????????????????????????4? la??$????$1$Ifa$gd?w??????***d-v-3?6H8V8X8?8?8?8l9~9?9?9?90:4:6:<<<<Z<???Ĺ??????????乙???{p????\?T?h, CJaJ&jh, CJUaJmHnHtHuhUwthUwtCJaJhUwtCJaJh05?hmc?CJaJh? ?h?CJaJh? ?hg7CJaJh:?CJaJh? ?h?T?CJaJUh? ?hmc?CJaJh? ?hmc?CJOJQJaJ h? ?hmc?5?6?CJ\?]?aJh? ?hmc?CJ\?]?aJh? ?hg7CJ\?]?aJ??-J/ 3?6?8&:?:?;<F<Z<?<>jC?I?N?????????????????$???x?x`??a$gd?Z??x?xgd?Z?$?p???x?x^?p`??a$gd?Z?$??????`??a$gd?w?$??????1$`??a$gd?w?$????1$a$gd?w? ????1$gd?w? 54: Doanh nghi?p b?n s?t, th?p, gi? b?n ch?a c? thu? GTGT ?i v?i s?t F6 l?: 11.000.000 ?ng/t?n; thu? GTGT 10% b?ng 1.100.000 ?ng/t?n, nh?ng khi b?n c? m?t s? ho? ?n doanh nghi?p ch? ghi gi? b?n l? 12.100.000 ?ng/t?n th? thu? GTGT t?nh tr?n doanh s? b?n ??c x?c ?nh b?ng: 12.100.000 ?ng/t?n x 10% = 1.210.000 ?ng/t?n thay v? t?nh tr?n gi? ch?a c? thu? l? 11.000.000 ?ng/t?n. C? s? kinh doanh ph?i ch?p h?nh ch? ? k? to?n, s? s?ch, ho? ?n, ch?ng t? theo quy ?nh c?a ph?p lu?t v? k? to?n, ho? ?n, ch?ng t?. Tr??ng h?p ho? ?n ghi sai m?c thu? su?t thu? gi? tr? gia tng m? c? s? kinh doanh ch?a t? i?u ch?nh, c? quan thu? ki?m tra, ph?t hi?n th? x? l? nh? sau: ?i v?i c? s? kinh doanh b?n h?ng ho?, d?ch v?: N?u thu? su?t thu? GTGT ghi tr?n ho? ?n cao h?n thu? su?t ? ??c quy ?nh t?i c?c vn b?n quy ph?m ph?p lu?t v? thu? GTGT th? ph?i k? khai, n?p thu? GTGT theo thu? su?t ? ghi tr?n ho? ?n; N?u thu? su?t thu? GTGT ghi tr?n ho? ?n th?p h?n thu? su?t ? ??c quy ?nh t?i c?c vn b?n quy ph?m ph?p lu?t v? thu? GTGT th? ph?i k? khai, n?p thu? GTGT theo thu? su?t thu? GTGT quy ?nh t?i c?c vn b?n quy ph?m ph?p lu?t v? thu? GTGT.b) Thu? GTGT ?u v?o b?ng (=) t?ng s? thu? GTGT ghi tr?n ho? ?n GTGT mua h?ng h?a, d?ch v? (bao g?m c? t?i s?n c? ?nh) d?ng cho s?n xu?t, kinh doanh h?ng h?a, d?ch v? ch?u thu? GTGT, s? thu? GTGT ghi tr?n ch?ng t? n?p thu? c?a h?ng ho? nh?p kh?u ho?c ch?ng t? n?p thu? GTGT thay cho ph?a n??c ngo?i theo h??ng d?n c?a B? T?i ch?nh ?p d?ng ?i v?i c?c t? ch?c n??c ngo?i kh?ng c? t? c?ch ph?p nh?n Vi?t Nam v? c? nh?n n??c ngo?i kinh doanh ho?c c? thu nh?p ph?t sinh t?i Vi?t Nam.Tr??ng h?p h?ng h?a, d?ch v? mua v?o l? lo?i ??c d?ng ch?ng t? ?c th? ghi gi? thanh to?n l? gi? ? c? thu? GTGT th? c? s? ??c cn c? v?o gi? ? c? thu? v? ph??ng ph?p t?nh h??ng d?n t?i kho?n 12 i?u 7 Th?ng t? n?y ? x?c ?nh gi? ch?a c? thu? v? thu? GTGT ?u v?o.S? thu? GTGT ?u v?o ??c kh?u tr? ??c x?c ?nh theo nguy?n t?c, i?u ki?n kh?u tr? thu? GTGT quy ?nh t?i i?u 14, i?u 15, i?u 16 v? i?u 17 Th?ng t? n?y.V? d? 55: Trong k?, C?ng ty A thanh to?n d?ch v? ?u v?o ??c t?nh kh?u tr? l? lo?i ?c th?:T?ng gi? thanh to?n 110 tri?u ?ng (gi? c? thu? GTGT), d?ch v? n?y ch?u thu? l? 10%, s? thu? GTGT ?u v?o ??c kh?u tr? t?nh nh? sau:110 tri?u x 10% = 10 tri?u ?ng1 + 10% Gi? ch?a c? thu? l? 100 tri?u ?ng, thu? GTGT l? 10 tri?u ?ng.Tr??ng h?p ho? ?n ghi sai m?c thu? su?t thu? gi? tr? gia tng m? c?c c? s? kinh doanh ch?a t? i?u ch?nh, c? quan thu? ki?m tra, ph?t hi?n th? x? l? nh? sau: ?i v?i c? s? kinh doanh mua h?ng ho?, d?ch v?: N?u thu? su?t thu? GTGT ghi tr?n ho? ?n mua v?o cao h?n thu? su?t ? ??c quy ?nh t?i c?c vn b?n quy ph?m ph?p lu?t v? thu? GTGT th? kh?u tr? thu? ?u v?o theo thu? su?t quy ?nh t?i c?c vn b?n quy ph?m ph?p lu?t v? thu? GTGT. Tr??ng h?p x?c ?nh ??c b?n b?n ? k? khai, n?p thu? theo ?ng thu? su?t ghi tr?n ho? ?n th? ??c kh?u tr? thu? ?u v?o theo thu? su?t ghi tr?n ho? ?n nh?ng ph?i c? x?c nh?n c?a c? quan thu? tr?c ti?p qu?n l? ng??i b?n; N?u thu? su?t thu? GTGT ghi tr?n ho? ?n th?p h?n thu? su?t quy ?nh t?i c?c vn b?n quy ph?m ph?p lu?t v? thu? GTGT th? kh?u tr? thu? ?u v?o theo thu? su?t ghi tr?n ho? ?n. ?i v?i c? s? kinh doanh b?n h?ng h?a, d?ch v?: Tr??ng h?p c? s? kinh doanh khi nh?p kh?u h?ng h?a ? khai, n?p thu? GTGT ? kh?u nh?p kh?u, khi b?n cho ng??i ti?u d?ng ? l?p h?a ?n ghi thu? su?t thu? GTGT tr?n ho? ?n GTGT b?n ra ?ng b?ng v?i m?c thu? su?t thu? GTGT ? khai, n?p thu? ? kh?u nh?p kh?u nh?ng m?c thu? su?t thu? GTGT ? khai (? kh?u nh?p kh?u v? kh?u b?n ra n?i ?a) th?p h?n thu? su?t ? ??c quy ?nh t?i c?c vn b?n quy ph?m ph?p lu?t v? thu? GTGT v? c? s? kinh doanh kh?ng th? thu th?m ??c ti?n c?a kh?ch h?ng th? s? ti?n ? thu c?a kh?ch h?ng theo h?a ?n GTGT ??c x?c ?nh l? gi? ? c? thu? GTGT theo thu? su?t ? ??c quy ?nh t?i c?c vn b?n quy ph?m ph?p lu?t v? thu? GTGT ? l?m c? s? x?c ?nh ?ng s? thu? GTGT ph?i n?p v? x?c ?nh doanh thu t?nh thu? TNDN. V? d? 56: Trong th?ng 3 nm 2014, c? s? kinh doanh A (l? ?i t??ng n?p thu? GTGT theo ph??ng ph?p kh?u tr?) nh?p kh?u s?n ph?m c? t?n  CHAIR MM v? ? khai, n?p thu? GTGT ? kh?u nh?p kh?u v?i m?c thu? su?t l? 5%. Th?ng 5/2014, c? s? kinh doanh A b?n 01 s?n ph?m  CHAIR MM cho kh?ch h?ng B, gi? ch?a c? thu? GTGT l? 100 tri?u ?ng. Do khi nh?p kh?u ? ?p d?ng thu? su?t thu? GTGT 5% n?n c? s? kinh doanh A l?p h?a ?n GTGT giao cho kh?ch h?ng B ghi: gi? t?nh thu? l? 100 tri?u ?ng; thu? su?t thu? GTGT l? 5% v? thu? GTGT l? 5 tri?u ?ng, t?ng gi? thanh to?n c? thu? GTGT l? 105 tri?u ?ng. Kh?ch h?ng B ? thanh to?n ? 105 tri?u ?ng. Nm 2015, c? quan thu? ki?m tra ph?t hi?n c? s? kinh doanh A ?p d?ng sai thu? su?t thu? GTGT ?i v?i s?n ph?m  CHAIR MM b?n cho kh?ch h?ng B (thu? su?t thu? GTGT ?ng ph?i l? 10%). Do giao d?ch gi?a c? s? kinh doanh A v? kh?ch h?ng B ? k?t th?c n?n c? s? kinh doanh A kh?ng c? cn c? ? thu th?m ti?n c?a kh?ch h?ng B (kh?ch h?ng B kh?ng ch?p nh?n thanh to?n b? sung ti?n thu? tng th?m). C? quan thu? x?c ?nh l?i s? thu? GTGT m? c? s? kinh doanh A ph?i n?p v? x?c ?nh doanh thu t?nh thu? TNDN nh? sau: T?ng gi? thanh to?n kh?ch h?ng B ? tr? 105 tri?u ?ng ??c x?c ?nh l? gi? ? c? thu? GTGT theo m?c thu? su?t 10%, s? thu? GTGT ph?i n?p ?ng ??c x?c ?nh nh? sau:105 tri?u ????? x 10%???? = 9,545 tri?u ?ng.1 + 10%? S? thu? GTGT c? s? kinh doanh A c?n ph?i n?p b? sung l?: 9,545 tri?u - 5 tri?u = 4, 545 tri?u ?ng.Doanh thu t?nh thu? TNDN c?a m?t h?ng  CHAIR MM b?n cho kh?ch h?ng B ??c x?c ?nh l?: 105 tri?u - 9,545 tri?u = 95, 455 tri?u ?ng.i?u 13. Ph??ng ph?p t?nh tr?c ti?p tr?n gi? tr? gia tng1. S? thu? GTGT ph?i n?p theo ph??ng ph?p t?nh tr?c ti?p tr?n GTGT b?ng gi? tr? gia tng nh?n v?i thu? su?t thu? gi? tr? gia tng 10% ?p d?ng ?i v?i ho?t ?ng mua, b?n, ch? t?c v?ng b?c, ? qu?. Gi? tr? gia tng c?a v?ng, b?c, ? qu? ??c x?c ?nh b?ng gi? thanh to?n c?a v?ng, b?c, ? qu? b?n ra tr? (-) gi? thanh to?n c?a v?ng, b?c, ? qu? mua v?o t??ng ?ng.Gi? thanh to?n c?a v?ng, b?c, ? qu? b?n ra l? gi? th?c t? b?n ghi tr?n ho? ?n b?n v?ng, b?c, ? qu?, bao g?m c? ti?n c?ng ch? t?c (n?u c?), thu? gi? tr? gia tng v? c?c kho?n ph? thu, ph? thu th?m m? b?n b?n ??c h??ng.Gi? thanh to?n c?a v?ng, b?c, ? qu? mua v?o ??c x?c ?nh b?ng gi? tr? v?ng, b?c, ? qu? mua v?o ho?c nh?p kh?u, ? c? thu? GTGT d?ng cho mua b?n, ch? t?c v?ng, b?c, ? qu? b?n ra t??ng ?ng.Tr??ng h?p trong k? t?nh thu? ph?t sinh gi? tr? gia tng ?m (-) c?a v?ng, b?c, ? qu? th? ??c t?nh b? tr? v?o gi? tr? gia tng d??ng (+) c?a v?ng, b?c, ? qu?. Tr??ng h?p kh?ng c? ph?t sinh gi? tr? gia tng d??ng (+) ho?c gi? tr? gia tng d??ng (+) kh?ng ? b? tr? gi? tr? gia tng ?m (-) th? ??c k?t chuy?n ? tr? v?o gi? tr? gia tng c?a k? sau trong nm. K?t th?c nm d??ng l?ch, gi? tr? gia tng ?m (-) kh?ng ??c k?t chuy?n ti?p sang nm sau.2. S? thu? gi? tr? gia tng ph?i n?p theo ph??ng ph?p t?nh tr?c ti?p tr?n gi? tr? gia tng b?ng t? l? % nh?n v?i doanh thu ?p d?ng nh? sau:a) ?i t??ng ?p d?ng:- Doanh nghi?p, h?p t?c x? ang ho?t ?ng c? doanh thu h?ng nm d??i m?c ng??ng doanh thu m?t t? ?ng, tr? tr??ng h?p ng k? t? nguy?n ?p d?ng ph??ng ph?p kh?u tr? thu? quy ?nh t?i kho?n 3 i?u 12 Th?ng t? n?y;- Doanh nghi?p, h?p t?c x? m?i th?nh l?p, tr? tr??ng h?p ng k? t? nguy?n theo h??ng d?n t?i kho?n 3 i?u 12 Th?ng t? n?y;- H?, c? nh?n kinh doanh;- T? ch?c, c? nh?n n??c ngo?i kinh doanh t?i Vi?t Nam kh?ng theo Lu?t ?u t? v? c?c t? ch?c kh?c kh?ng th?c hi?n ho?c th?c hi?n kh?ng ?y ? ch? ? k? to?n, h?a ?n, ch?ng t? theo quy ?nh c?a ph?p lu?t, tr? c?c t? ch?c, c? nh?n n??c ngo?i cung c?p h?ng h?a, d?ch v? ? ti?n h?nh ho?t ?ng t?m ki?m, thm d?, ph?t tri?n v? khai th?c d?u kh?.- T? ch?c kinh t? kh?c kh?ng ph?i l? doanh nghi?p, h?p t?c x?, tr? tr??ng h?p ng k? n?p thu? theo ph??ng ph?p kh?u tr?.b) T? l? % ? t?nh thu? GTGT tr?n doanh thu ??c quy ?nh theo t?ng ho?t ?ng nh? sau:- Ph?n ph?i, cung c?p h?ng ho?: 1%;- D?ch v?, x?y d?ng kh?ng bao th?u nguy?n v?t li?u: 5%; - S?n xu?t, v?n t?i, d?ch v? c? g?n v?i h?ng ho?, x?y d?ng c? bao th?u nguy?n v?t li?u: 3%;- Ho?t ?ng kinh doanh kh?c: 2%. c) Doanh thu ? t?nh thu? GTGT l? t?ng s? ti?n b?n h?ng ho?, d?ch v? th?c t? ghi tr?n ho? ?n b?n h?ng ?i v?i h?ng ho?, d?ch v? ch?u thu? GTGT bao g?m c?c kho?n ph? thu, ph? thu th?m m? c? s? kinh doanh ??c h??ng.Tr??ng h?p c? s? kinh doanh c? doanh thu b?n h?ng ho?, cung ?ng d?ch v? thu?c ?i t??ng kh?ng ch?u thu? GTGT v? doanh thu h?ng ho?, d?ch v? xu?t kh?u th? kh?ng ?p d?ng t? l? (%) tr?n doanh thu ?i v?i doanh thu n?y.V? d? 57: C?ng ty TNHH A l? doanh nghi?p k? khai, n?p thu? GTGT theo ph??ng ph?p tr?c ti?p. C?ng ty TNHH A c? doanh thu ph?t sinh t? ho?t ?ng b?n ph?n m?m m?y t?nh v? d?ch v? t? v?n th?nh l?p doanh nghi?p th? C?ng ty TNHH A kh?ng ph?i n?p thu? GTGT theo t? l? (%) tr?n doanh thu t? ho?t ?ng b?n ph?n m?m m?y t?nh (do ph?n m?m m?y t?nh thu?c ?i t??ng kh?ng ch?u thu? GTGT) v? ph?i k? khai, n?p thu? GTGT theo t? l? 5% tr?n doanh thu t? d?ch v? t? v?n th?nh l?p doanh nghi?p.C? s? kinh doanh nhi?u ng?nh ngh? c? m?c t? l? kh?c nhau ph?i khai thu? GTGT theo t?ng nh?m ng?nh ngh? t??ng ?ng v?i c?c m?c t? l? theo quy ?nh; tr??ng h?p ng??i n?p thu? kh?ng x?c ?nh ??c doanh thu theo t?ng nh?m ng?nh ngh? ho?c trong m?t h?p ?ng kinh doanh tr?n g?i bao g?m c?c ho?t ?ng t?i nhi?u nh?m t? l? kh?c nhau m? kh?ng t?ch ??c th? s? ?p d?ng m?c t? l? cao nh?t c?a nh?m ng?nh ngh? m? c? s? s?n xu?t, kinh doanh. 3. ?i v?i h?, c? nh?n kinh doanh n?p thu? GTGT theo ph??ng ph?p kho?n, c? quan thu? x?c ?nh doanh thu, thu? GTGT ph?i n?p theo t? l? % tr?n doanh thu c?a h? kho?n theo h??ng d?n t?i kho?n 2 i?u n?y cn c? v?o t?i li?u, s? li?u khai thu? c?a h? kho?n, c? s? d? li?u c?a c? quan thu?, k?t qu? i?u tra doanh thu th?c t? v? ? ki?n c?a H?i ?ng t? v?n thu? x?, ph??ng.Tr??ng h?p h?, c? nh?n n?p thu? theo ph??ng ph?p kho?n kinh doanh nhi?u ng?nh ngh? th? c? quan thu? x?c ?nh s? thu? ph?i n?p theo t? l? c?a ho?t ?ng kinh doanh ch?nh.4. B?ng danh m?c ng?nh ngh? t?nh thu? GTGT theo t? l? % tr?n doanh thu h??ng d?n t?i kho?n 2, kho?n 3 i?u n?y ??c ban h?nh k?m theo Th?ng t? n?y. Ch??ng IIIKH?U TR?, HO?N THU?M?c 1 KH?U TR? THU?i?u 14. Nguy?n t?c kh?u tr? thu? gi? tr? gia tng ?u v?o1. Thu? GTGT ?u v?o c?a h?ng ho?, d?ch v? d?ng cho s?n xu?t, kinh doanh h?ng ho?, d?ch v? ch?u thu? GTGT ??c kh?u tr? to?n b?, k? c? thu? GTGT ?u v?o kh?ng ??c b?i th??ng c?a h?ng ho? ch?u thu? GTGT b? t?n th?t.C?c tr??ng h?p t?n th?t kh?ng ??c b?i th??ng ??c kh?u tr? thu? GTGT ?u v?o g?m: thi?n tai, ho? ho?n, c?c tr??ng h?p t?n th?t kh?ng ??c b?o hi?m b?i th??ng, h?ng ho? m?t ph?m ch?t, qu? h?n s? d?ng ph?i ti?u hu?. C? s? kinh doanh ph?i c? ?y ? h? s?, t?i li?u ch?ng minh c?c tr??ng h?p t?n th?t kh?ng ??c b?i th??ng ? kh?u tr? thu?.Tr??ng h?p h?ng ho? c? hao h?t t? nhi?n do t?nh ch?t l? ho? trong qu? tr?nh v?n chuy?n, b?m r?t nh? xng, d?u& th? ??c k? khai, kh?u tr? s? thu? GTGT ?u v?o c?a s? l??ng h?ng ho? th?c t? hao h?t t? nhi?n kh?ng v??t qu? ?nh m?c hao h?t theo quy ?nh. S? thu? GTGT ?u v?o c?a s? l??ng h?ng ho? hao h?t v??t ?nh m?c kh?ng ??c kh?u tr?, ho?n thu?.Thu? GTGT ?u v?o c?a h?ng ho?, d?ch v? h?nh th?nh t?i s?n c? ?nh l? nh? n ca, nh? ngh? gi?a ca, ph?ng thay qu?n ?o, nh? ? xe, nh? v? sinh, b? n??c ph?c v? cho ng??i lao ?ng trong khu v?c s?n xu?t, kinh doanh v? nh? ?, tr?m y t? cho c?ng nh?n l?m vi?c trong c?c khu c?ng nghi?p ??c kh?u tr? to?n b?.Tr??ng h?p nh? ? cho c?ng nh?n l?m vi?c trong c?c khu c?ng nghi?p do c? s? kinh doanh i thu? th?c hi?n theo quy ?nh c?a ph?p lu?t v? ti?u chu?n thi?t k? v? gi? cho thu? nh? ? c?ng nh?n khu c?ng nghi?p th? thu? GTGT ?i v?i kho?n ti?n thu? nh? trong tr??ng h?p n?y ??c kh?u tr? theo quy ?nh. Tr??ng h?p c? s? kinh doanh x?y d?ng ho?c mua nh? ? ngo?i khu c?ng nghi?p ph?c v? cho c?ng nh?n l?m vi?c trong c?c khu c?ng nghi?p, nh? x?y d?ng ho?c nh? mua th?c hi?n theo quy ?nh c?a ph?p lu?t v? ti?u chu?n thi?t k? nh? ? c?ng nh?n khu c?ng nghi?p th? thu? GTGT c?a nh? x?y d?ng, nh? mua ph?c v? cho c?ng nh?n ??c kh?u tr? to?n b?.Tr??ng h?p c? s? kinh doanh c? c?c chuy?n gia n??c ngo?i sang Vi?t Nam c?ng t?c, gi? c?c ch?c v? qu?n l? t?i Vi?t Nam, h??ng l??ng t?i Vi?t Nam theo h?p ?ng lao ?ng k? v?i c? s? kinh doanh t?i Vi?t Nam th? c? s? kinh doanh kh?ng ??c kh?u tr? thu? GTGT c?a kho?n ti?n thu? nh? cho c?c chuy?n gia n??c ngo?i n?y.Tr??ng h?p c?c chuy?n gia n??c ngo?i v?n l? nh?n vi?n c?a doanh nghi?p ? n??c ngo?i, ch?u s? i?u ?ng c?a doanh nghi?p ? n??c ngo?i, ??c doanh nghi?p ? n??c ngo?i tr? l??ng v? h??ng c?c ch? ? c?a doanh nghi?p ? n??c ngo?i trong th?i gian sang Vi?t Nam c?ng t?c, gi?a doanh nghi?p ? n??c ngo?i v? c? s? kinh doanh t?i Vi?t Nam c? h?p ?ng b?ng vn b?n n?u r? doanh nghi?p t?i Vi?t Nam ph?i ch?u c?c chi ph? v? ch? ? cho c?c chuy?n gia n??c ngo?i trong th?i gian c?ng t?c ? Vi?t Nam th? thu? GTGT c?a kho?n ti?n thu? nh? cho c?c chuy?n gia n??c ngo?i l?m vi?c t?i Vi?t Nam do c? s? kinh doanh t?i Vi?t Nam chi tr? ??c kh?u tr?. 2. Thu? GTGT ?u v?o c?a h?ng ho?, d?ch v? (k? c? t?i s?n c? ?nh) s? d?ng ?ng th?i cho s?n xu?t, kinh doanh h?ng ho?, d?ch v? ch?u thu? v? kh?ng ch?u thu? GTGT th? ch? ??c kh?u tr? s? thu? GTGT ?u v?o c?a h?ng ho?, d?ch v? d?ng cho s?n xu?t, kinh doanh h?ng ho?, d?ch v? ch?u thu? GTGT. C? s? kinh doanh ph?i h?ch to?n ri?ng thu? GTGT ?u v?o ??c kh?u tr? v? kh?ng ??c kh?u tr?; tr??ng h?p kh?ng h?ch to?n ri?ng ??c th? thu? ?u v?o ??c kh?u tr? t?nh theo t? l? (%) gi?a doanh thu ch?u thu? GTGT so v?i t?ng doanh thu c?a h?ng ho?, d?ch v? b?n ra kh?ng h?ch to?n ri?ng ??c. C? s? kinh doanh h?ng ho?, d?ch v? ch?u thu? v? kh?ng ch?u thu? GTGT h?ng th?ng t?m ph?n b? s? thu? GTGT c?a h?ng ho?, d?ch v?, t?i s?n c? ?nh mua v?o ??c kh?u tr? trong th?ng, cu?i nm c? s? kinh doanh th?c hi?n t?nh ph?n b? s? thu? GTGT ?u v?o ??c kh?u tr? c?a nm ? k? khai i?u ch?nh thu? GTGT ?u v?o ? t?m ph?n b? kh?u tr? theo th?ng.3. Thu? GTGT ?u v?o c?a t?i s?n c? ?nh, m?y m?c, thi?t b?, k? c? thu? GTGT ?u v?o c?a ho?t ?ng i thu? nh?ng t?i s?n, m?y m?c, thi?t b? n?y v? thu? GTGT ?u v?o kh?c li?n quan ?n t?i s?n, m?y m?c, thi?t b? nh? b?o h?nh, s?a ch?a trong c?c tr??ng h?p sau ?y kh?ng ??c kh?u tr? m? t?nh v?o nguy?n gi? c?a t?i s?n c? ?nh ho?c chi ph? ??c tr? theo quy ?nh c?a Lu?t thu? thu nh?p doanh nghi?p v? c?c vn b?n h??ng d?n thi h?nh: T?i s?n c? ?nh chuy?n d?ng ph?c v? s?n xu?t vi kh?, kh? t?i ph?c v? qu?c ph?ng, an ninh; t?i s?n c? ?nh, m?y m?c, thi?t b? c?a c?c t? ch?c t?n d?ng, doanh nghi?p kinh doanh t?i b?o hi?m, b?o hi?m nh?n th?, kinh doanh ch?ng kho?n, c? s? kh?m, ch?a b?nh, c? s? ?o t?o; t?u bay d?n d?ng, du thuy?n kh?ng s? d?ng cho m?c ?ch kinh doanh v?n chuy?n h?ng h?a, h?nh kh?ch, kinh doanh du l?ch, kh?ch s?n. T?i s?n c? ?nh l? ? t? ch? ng??i t? 9 ch? ng?i tr? xu?ng (tr? ? t? s? d?ng v?o kinh doanh v?n chuy?n h?ng ho?, h?nh kh?ch, kinh doanh du l?ch, kh?ch s?n) c? tr? gi? v??t tr?n 1,6 t? ?ng (gi? ch?a c? thu? GTGT) th? s? thu? GTGT ?u v?o t??ng ?ng v?i ph?n tr? gi? v??t tr?n 1,6 t? ?ng kh?ng ??c kh?u tr?.4. Kh?u tr? thu? GTGT trong m?t s? tr??ng h?p c? th? nh? sau:a) ?i v?i c? s? s?n xu?t kinh doanh t? ch?c s?n xu?t kh?p k?n, h?ch to?n t?p trung c? s? d?ng s?n ph?m thu?c ?i t??ng kh?ng ch?u thu? GTGT qua c?c kh?u ? s?n xu?t ra m?t h?ng ch?u thu? GTGT th? s? thu? GTGT ?u v?o t?i c?c kh?u ??c kh?u tr? to?n b?.V? d? 58: Doanh nghi?p X ?u t? x?y d?ng v?ng nguy?n li?u v? nh? m?y ? s?n xu?t, ch? bi?n phi l? c? tra, c? ba sa, t?m ?ng l?nh xu?t kh?u. Doanh nghi?p t? ch?c s?n xu?t kh?p k?n t? kh?u nu?i tr?ng, k? c? tr??ng h?p thu? gia c?ng nu?i tr?ng m? doanh nghi?p ?u t? to?n b? gi?ng, ao, h?, h?ng r?o, h? th?ng t??i ti?u, t?u thuy?n v? nguy?n, v?t li?u ?u v?o kh?c nh? th?c n chn nu?i, thu?c th? y, d?ch v? th? y, ?n kh?u ch? bi?n t?m, c? ? xu?t kh?u. Doanh nghi?p X ??c kh?u tr? to?n b? thu? GTGT ?u v?o c?a t?i s?n c? ?nh v? c?a h?ng h?a, d?ch v? mua v?o kh?ng h?nh th?nh t?i s?n c? ?nh t?i t?t c? c?c kh?u s?n xu?t, ch? bi?n.V? d? 59: Doanh nghi?p Y ?u t? x?y d?ng v?ng nguy?n li?u v? nh? m?y ? s?n xu?t, ch? bi?n c?c s?n ph?m t? s?a t??i s?ng (s?a t??i ti?t tr?ng, s?a chua, pho m?t,...). Doanh nghi?p t? ch?c s?n xu?t kh?p k?n t? kh?u chn nu?i, k? c? tr??ng h?p thu? gia c?ng chn nu?i m? doanh nghi?p ?u t? to?n b? con gi?ng (b?, d?), chu?ng, tr?i, h?ng r?o, trang thi?t b? v?t s?a, h? th?ng v? sinh chu?ng, tr?i v? nguy?n, v?t li?u ?u v?o kh?c nh? th?c n chn nu?i, thu?c th? y, d?ch v? th? y, ?n kh?u ch? bi?n th?nh c?c s?n ph?m t? s?a. Doanh nghi?p Y ??c kh?u tr? to?n b? thu? GTGT ?u v?o c?a t?i s?n c? ?nh v? c?a h?ng h?a, d?ch v? mua v?o kh?ng h?nh th?nh t?i s?n c? ?nh t?i t?t c? c?c kh?u s?n xu?t, ch? bi?n. b) ?i v?i c? s? s?n xu?t kinh doanh c? d? ?n ?u t? th?c hi?n ?u t? theo nhi?u giai o?n, bao g?m c? c? s? s?n xu?t, kinh doanh m?i th?nh l?p, c? ph??ng ?n s?n xu?t, kinh doanh t? ch?c s?n xu?t kh?p k?n, h?ch to?n t?p trung v? s? d?ng s?n ph?m thu?c ?i t??ng kh?ng ch?u thu? GTGT ? s?n xu?t ra m?t h?ng ch?u thu? GTGT nh?ng trong giai o?n ?u t? x?y d?ng c? b?n c? cung c?p h?ng h?a, d?ch v? kh?ng ch?u thu? GTGT th? s? thu? GTGT ?u v?o trong giai o?n ?u t? ? h?nh th?nh t?i s?n c? ?nh ??c kh?u tr? to?n b?. C? s? kinh doanh ph?i h?ch to?n ri?ng s? thu? GTGT ?u v?o kh?ng s? d?ng cho ?u t? t?i s?n c? ?nh ph?c v? cho ho?t ?ng s?n xu?t kinh doanh h?ng ho?, d?ch v? kh?ng ch?u thu? GTGT ? k? khai kh?u tr? theo t? l? (%) gi?a doanh s? ch?u thu? GTGT so v?i t?ng doanh s? h?ng ho?, d?ch v? b?n ra.?i v?i c? s? kinh doanh c? d? ?n ?u t? ? ti?p t?c s?n xu?t, ch? bi?n v? c? vn b?n cam k?t ti?p t?c s?n xu?t s?n ph?m ch?u thu? GTGT th? ??c k? khai, kh?u tr? thu? GTGT ngay t? giai o?n ?u t? x?y d?ng c? b?n. ?i v?i thu? GTGT ?u v?o ph?t sinh trong giai o?n ?u t? XDCB, doanh nghi?p ? k? khai, kh?u tr?, ho?n thu? nh?ng sau ? x?c ?nh kh?ng ? i?u ki?n, kh?u tr?, ho?n thu? th? doanh nghi?p ph?i k? khai, i?u ch?nh n?p l?i ti?n thu? GTGT ? kh?u tr?, ho?n thu?. Tr??ng h?p doanh nghi?p kh?ng th?c hi?n i?u ch?nh, qua thanh tra, ki?m tra c? quan thu? ph?t hi?n ra th? c? quan thu? s? th?c hi?n truy thu, truy ho?n v? x? ph?t theo quy ?nh. Doanh nghi?p ph?i ho?n to?n ch?u tr?ch nhi?m tr??c ph?p lu?t v? c?c n?i dung ? b?o c?o, cam k?t gi?i tr?nh v?i c? quan thu? li?n quan ?n vi?c kh?u tr?, ho?n thu?. Tr??ng h?p c? s? c? b?n h?ng h?a l? s?n ph?m n?ng, l?m, thu? h?i s?n ch?a qua ch? bi?n ho?c m?i qua s? ch? th?ng th??ng thu?c ?i t??ng kh?ng ch?u thu? GTGT th? s? thu? GTGT c?a h?ng h?a, d?ch v? mua v?o ??c t?nh kh?u tr? theo t? l? (%) doanh s? h?ng h?a, d?ch v? ch?u thu? GTGT so v?i t?ng doanh s? c?a h?ng h?a, d?ch v? b?n ra.V? d? 60: Doanh nghi?p A c? d? ?n ?u t? v??n c?y cao su, c? ph?t sinh s? thu? GTGT ?u v?o c?a h?ng ho?, d?ch v? ? kh?u ?u t? XDCB, doanh nghi?p ch?a c? s?n ph?m l?m nguy?n li?u ? ti?p t?c s?n xu?t ch? bi?n ra s?n ph?m ch?u thu? GTGT (bao g?m c? s?n ph?m ch?a qua ch? bi?n xu?t kh?u ho?c s?n ph?m ? qua ch? bi?n thu?c ?i t??ng ch?u thu? GTGT) nh?ng c? d? ?n x?y d?ng nh? m?y ch? bi?n m? cao su (thu?c ?i t??ng ch?u thu? GTGT) v? cam k?t s?n ph?m tr?ng tr?t ti?p t?c ch? bi?n ra s?n ph?m ch?u thu? GTGT th? C?ng ty ??c kh?u tr? to?n b? thu? GTGT ?u v?o.Tr??ng h?p doanh nghi?p b?n m? cao su c?a to?n b? d? ?n thu?c ?i t??ng kh?ng ch?u thu? GTGT th? doanh nghi?p kh?ng ??c kh?u tr? thu?. Tr??ng h?p doanh nghi?p s? d?ng m?t ph?n m? cao su khai th?c c?a d? ?n v?o s?n xu?t s?n ph?m ch?u thu? GTGT, m?t ph?n b?n ra th? th?c hi?n kh?u tr? thu? GTGT ?u v?o nh? sau:- Thu? GTGT ?u v?o c?a TSC (v??n c?y cao su, nh? m?y ch? bi?n& ): doanh nghi?p ??c kh?u tr? to?n b? (bao g?m c? thu? GTGT ph?t sinh trong giai o?n ?u t? XDCB).- Thu? GTGT ?u v?o c?a h?ng ho?, d?ch v?: th?c hi?n kh?u tr? theo t? l? (%) doanh s? h?ng ho?, d?ch v? ch?u thu? GTGT so v?i t?ng doanh s? c?a h?ng ho?, d?ch v? b?n ra.c) ?i v?i c? s? s?n xu?t kinh doanh c? d? ?n ?u t?, bao g?m c? c? s? s?n xu?t, kinh doanh m?i th?nh l?p, v?a ?u t? v?o s?n xu?t kinh doanh h?ng h?a, d?ch v? kh?ng ch?u thu? GTGT, v?a ?u t? v?o s?n xu?t kinh doanh h?ng h?a, d?ch v? ch?u thu? GTGT th? s? thu? GTGT ?u v?o c?a t?i s?n c? ?nh trong giai o?n ?u t? x?y d?ng c? b?n ??c t?m kh?u tr? theo t? l? (%) gi?a doanh thu c?a h?ng h?a, d?ch v? ch?u thu? GTGT so v?i t?ng doanh thu c?a h?ng ho?, d?ch v? b?n ra theo ph??ng ?n s?n xu?t, kinh doanh c?a c? s? kinh doanh. S? thu? t?m kh?u tr? ??c i?u ch?nh theo t? l? (%) gi?a doanh thu c?a h?ng h?a, d?ch v? ch?u thu? GTGT so v?i t?ng doanh thu c?a h?ng ho?, d?ch v? b?n ra trong ba nm k? t? nm ?u ti?n c? doanh thu. V? d? 61: Doanh nghi?p Z th?nh l?p m?i t? d? ?n ?u t? v?o l)nh v?c v?n t?i. Ph??ng ?n s?n xu?t kinh doanh theo d? ?n ?u t? c?a doanh nghi?p c? doanh thu t? v?n chuy?n h?nh kh?ch c?ng c?ng b?ng xe bu?t v? kh?ng b?ng xe bu?t, t? b?n qu?ng c?o v? d?ch v? s?a ch?a, b?o d??ng ph??ng ti?n v?n t?i; trong ? doanh thu t? v?n t?i h?nh kh?ch c?ng c?ng b?ng xe bu?t chi?m t? tr?ng 30% t?ng doanh thu c?a h?ng ho?, d?ch v? b?n ra. Giai o?n ?u t? x?y d?ng c? b?n mua s?m ph??ng ti?n, x?y d?ng tr?m ch?, nh? x??ng k?o d?i trong 02 nm t? th?ng 6/2014 ?n th?ng 5/2016. Trong th?i gian 02 nm n?y, s? thu? gi? tr? gia tng ?u v?o c?a t?i s?n c? ?nh trong giai o?n ?u t? x?y d?ng c? b?n v? c?a h?ng h?a, d?ch v? mua v?o ph?c v? cho vi?c th?nh l?p doanh nghi?p (chi ph? th?nh l?p doanh nghi?p) ??c t?m kh?u tr? theo t? l? 70% v? ??c ho?n thu? theo quy ?nh (Ri?ng thu? GTGT c?a t?i s?n c? ?nh l? xe ? t? ng k? s? d?ng l?m xe bu?t c?ng c?ng kh?ng kh?u tr?). Doanh nghi?p i v?o ho?t ?ng c? doanh thu t? th?ng 6/2016. ?n h?t th?ng 5/2019, t? tr?ng doanh thu t? v?n t?i h?nh kh?ch c?ng c?ng b?ng xe bu?t trong th?i gian 03 nm t? th?ng 6 nm 2016 chi?m 35% t?ng doanh thu c?a h?ng ho?, d?ch v? b?n ra th? doanh nghi?p k? khai, i?u ch?nh gi?m s? thu? gi? tr? gia tng c?a t?i s?n c? ?nh ? ??c kh?u tr?, ho?n thu? t??ng ?ng v?i t? l? 5% (= 70% - 65%) v? t?nh n?p s? i?u ch?nh gi?m kh?u tr?, ho?n thu? n?y v?o s? thu? GTGT c?a k? khai thu? th?ng 5/2019. Doanh nghi?p kh?ng b? x? ph?t ch?m n?p v? kh?ng b? t?nh l?i ch?m n?p ?i v?i s? thu? gi? tr? gia tng c?a t?i s?n c? ?nh ??c kh?u tr? ph?i i?u ch?nh gi?m.5. Thu? GTGT ?u v?o c?a h?ng ho? (k? c? h?ng ho? mua ngo?i ho?c h?ng ho? do doanh nghi?p t? s?n xu?t) m? doanh nghi?p s? d?ng ? cho, bi?u, t?ng, khuy?n m?i, qu?ng c?o d??i c?c h?nh th?c, ph?c v? cho s?n xu?t kinh doanh h?ng ho?, d?ch v? ch?u thu? GTGT th? ??c kh?u tr?.6. S? thu? GTGT ? n?p theo Quy?t ?nh ?n ?nh thu? c?a c? quan h?i quan ??c kh?u tr? to?n b?, tr? tr??ng h?p c? quan h?i quan x? ph?t v? gian l?n, tr?n thu?.7. Thu? GTGT ?u v?o c?a h?ng h?a, d?ch v? s? d?ng cho s?n xu?t, kinh doanh h?ng h?a, d?ch v? kh?ng ch?u thu? GTGT h??ng d?n t?i i?u 4 Th?ng t? n?y kh?ng ??c kh?u tr?, tr? c?c tr??ng h?p sau:a) Thu? GTGT c?a h?ng ho?, d?ch v? m? c? s? kinh doanh mua v?o ? s?n xu?t kinh doanh h?ng h?a, d?ch v? cung c?p cho t? ch?c, c? nh?n n??c ngo?i, t? ch?c qu?c t? ? vi?n tr? nh?n ?o, vi?n tr? kh?ng ho?n l?i h??ng d?n t?i kho?n 19 i?u 4 Th?ng t? n?y ??c kh?u tr? to?n b?;b) Thu? GTGT ?u v?o c?a h?ng ho?, d?ch v? s? d?ng cho ho?t ?ng t?m ki?m, thm d?, ph?t tri?n m? d?u kh? ?n ng?y khai th?c ?u ti?n ho?c ng?y s?n xu?t ?u ti?n ??c kh?u tr? to?n b?.8. Thu? GTGT ?u v?o ph?t sinh trong k? n?o ??c k? khai, kh?u tr? khi x?c ?nh s? thu? ph?i n?p c?a k? ?, kh?ng ph?n bi?t ? xu?t d?ng hay c?n ? trong kho. Tr??ng h?p c? s? kinh doanh ph?t hi?n s? thu? GTGT ?u v?o khi k? khai, kh?u tr? b? sai s?t th? ??c k? khai, kh?u tr? b? sung tr??c khi c? quan thu?, c? quan c? th?m quy?n c?ng b? quy?t ?nh ki?m tra thu?, thanh tra thu? t?i tr? s? ng??i n?p thu?.9. S? thu? GTGT ?u v?o kh?ng ??c kh?u tr?, c? s? kinh doanh ??c h?ch to?n v?o chi ph? ? t?nh thu? thu nh?p doanh nghi?p ho?c t?nh v?o nguy?n gi? c?a t?i s?n c? ?nh, tr? s? thu? GTGT c?a h?ng ho?, d?ch v? mua v?o t?ng l?n c? gi? tr? t? hai m??i tri?u ?ng tr? l?n kh?ng c? ch?ng t? thanh to?n kh?ng d?ng ti?n m?t. 10. Vn ph?ng T?ng c?ng ty, t?p o?n kh?ng tr?c ti?p ho?t ?ng kinh doanh v? c?c ?n v? h?nh ch?nh s? nghi?p tr?c thu?c nh?: B?nh vi?n, Tr?m x?, Nh? ngh? i?u d??ng, Vi?n, Tr??ng ?o t?o... kh?ng ph?i l? ng??i n?p thu? GTGT th? kh?ng ??c kh?u tr? hay ho?n thu? GTGT ?u v?o c?a h?ng ho?, d?ch v? mua v?o ph?c v? cho ho?t ?ng c?a c?c ?n v? n?y. Tr??ng h?p c?c ?n v? n?y c? ho?t ?ng kinh doanh h?ng ho?, d?ch v? ch?u thu? GTGT th? ph?i ng k?, k? khai n?p thu? GTGT ri?ng cho c?c ho?t ?ng n?y. V? d? 62: Vn ph?ng T?ng c?ng ty A kh?ng tr?c ti?p s?n xu?t, kinh doanh, s? d?ng kinh ph? do c?c c? s? tr?c thu?c ?ng g?p ? ho?t ?ng nh?ng Vn ph?ng T?ng c?ng ty c? cho thu? nh? (vn ph?ng) ph?n kh?ng s? d?ng h?t th? Vn ph?ng T?ng c?ng ty ph?i h?ch to?n, k? khai n?p thu? ri?ng cho ho?t ?ng cho thu? vn ph?ng. Thu? GTGT ?u v?o c?a h?ng ho?, d?ch v? ph?c v? cho ho?t ?ng c?a Vn ph?ng T?ng c?ng ty kh?ng ??c kh?u tr? hay ho?n thu?. 11. Thu? GTGT ?u v?o c?a h?ng ho?, d?ch v? s? d?ng cho c?c ho?t ?ng cung c?p h?ng ho?, d?ch v? kh?ng k? khai, t?nh n?p thu? GTGT h??ng d?n t?i i?u 5 Th?ng t? n?y (tr? kho?n 2, kho?n 3 i?u 5) ??c kh?u tr? to?n b?. 12. C? s? kinh doanh ??c k? khai, kh?u tr? thu? GTGT c?a h?ng ho?, d?ch v? mua v?o d??i h?nh th?c u? quy?n cho t? ch?c, c? nh?n kh?c m? ho? ?n mang t?n t? ch?c, c? nh?n ??c u? quy?n bao g?m c?c tr??ng h?p sau ?y: a) Doanh nghi?p b?o hi?m ?y quy?n cho ng??i tham gia b?o hi?m s?a ch?a t?i s?n; chi ph? s?a ch?a t?i s?n c?ng c?c v?t t?, ph? t?ng thay th? c? h?a ?n GTGT ghi t?n ng??i tham gia b?o hi?m, doanh nghi?p b?o hi?m th?c hi?n thanh to?n cho ng??i tham gia b?o hi?m ph? b?o hi?m t??ng ?ng theo h?p ?ng b?o hi?m th? doanh nghi?p b?o hi?m ??c k? khai kh?u tr? thu? GTGT t??ng ?ng v?i ph?n b?i th??ng b?o hi?m thanh to?n theo h?a ?n GTGT ?ng t?n ng??i tham gia b?o hi?m; tr??ng h?p ph?n b?i th??ng b?o hi?m do doanh nghi?p b?o hi?m thanh to?n cho ng??i tham gia b?o hi?m c? gi? tr? t? 20 tri?u ?ng tr? l?n th? ph?i th?c hi?n thanh to?n qua ng?n h?ng. b) Tr??c khi th?nh l?p doanh nghi?p, c?c s?ng l?p vi?n c? vn b?n ?y quy?n cho t? ch?c, c? nh?n th?c hi?n chi h? m?t s? kho?n chi ph? li?n quan ?n vi?c th?nh l?p doanh nghi?p, mua s?m h?ng h?a, v?t t? th? doanh nghi?p ??c k? khai, kh?u tr? thu? GTGT ?u v?o theo h?a ?n GTGT ?ng t?n t? ch?c, c? nh?n ??c ?y quy?n v? ph?i th?c hi?n thanh to?n cho t? ch?c, c? nh?n ??c ?y quy?n qua ng?n h?ng ?i v?i nh?ng h?a ?n c? gi? tr? t? hai m??i tri?u ?ng tr? l?n. 13. Tr??ng h?p c? nh?n, t? ch?c kh?ng kinh doanh c? g?p v?n b?ng t?i s?n v?o c?ng ty tr?ch nhi?m h?u h?n, c?ng ty c? ph?n th? ch?ng t? ?i v?i t?i s?n g?p v?n l? bi?n b?n ch?ng nh?n g?p v?n, bi?n b?n giao nh?n t?i s?n. Tr??ng h?p t?i s?n g?p v?n l? t?i s?n m?i mua, ch?a s? d?ng, c? ho? ?n h?p ph?p ??c h?i ?ng giao nh?n v?n g?p ch?p nh?n th? tr? gi? v?n g?p ??c x?c ?nh theo tr? gi? ghi tr?n ho? ?n bao g?m c? thu? GTGT; B?n nh?n v?n g?p ??c k? khai kh?u tr? thu? GTGT ghi tr?n ho? ?n mua t?i s?n c?a b?n g?p v?n.14. C? s? kinh doanh n?p thu? gi? tr? gia tng theo ph??ng ph?p t?nh tr?c ti?p tr?n gi? tr? gia tng khi chuy?n sang n?p thu? theo ph??ng ph?p kh?u tr? thu? ??c kh?u tr? thu? gi? tr? gia tng c?a h?ng ho?, d?ch v? mua v?o ph?t sinh k? t? k? ?u ti?n k? khai, n?p thu? theo ph??ng ph?p kh?u tr? thu?. C? s? kinh doanh n?p thu? gi? tr? gia tng theo ph??ng ph?p kh?u tr? thu? khi chuy?n sang n?p thu? theo ph??ng ph?p t?nh tr?c ti?p tr?n gi? tr? gia tng ??c t?nh s? thu? gi? tr? gia tng c?a h?ng ho?, d?ch v? mua v?o ph?t sinh trong th?i gian n?p thu? theo ph??ng ph?p kh?u tr? thu? m? ch?a kh?u tr? h?t v?o chi ph? ??c tr? khi x?c ?nh thu nh?p ch?u thu? thu nh?p doanh nghi?p, tr? s? thu? gi? tr? gia tng c?a h?ng ho?, d?ch v? mua v?o ph?t sinh trong th?i gian n?p thu? theo ph??ng ph?p kh?u tr? thu? ??c ho?n theo h??ng d?n t?i i?u 18 Th?ng t? n?y v? theo quy ?nh c?a vn b?n quy ph?m ph?p lu?t c? hi?u l?c tr??c ng?y Th?ng t? n?y c? hi?u l?c thi h?nh.V? d? 63: C?ng ty TNHH A ang ?p d?ng ph??ng ph?p kh?u tr? thu? trong nm 2014, nm 2015 v? kh?ng ? i?u ki?n ? ?p d?ng ph??ng ph?p kh?u tr? thu? t? ng?y 1/1/2016. C?ng ty TNHH A ? c? h? s? ? ngh? ho?n thu? g?i c? quan thu? t? k? t?nh thu? th?ng 11/2014 ?n h?t k? t?nh thu? th?ng 10/2015 (k?t th?c th?i i?m x?c ?nh doanh thu ? x?c ?nh ph??ng ph?p t?nh thu? c?a nm 2016 v? nm 2017), s? thu? ? ngh? ho?n l? 350 tri?u ?ng v? tr?n t? khai thu? GTGT c?a k? t?nh thu? th?ng 11/2015, C?ng ty TNHH A c? s? thu? ?u v?o ch?a ??c kh?u tr? l? 50 tri?u ?ng. C?ng ty TNHH A ??c c? quan thu? xem x?t gi?i quy?t ho?n thu? theo quy ?nh ?i v?i h? s? ? ngh? ho?n thu? ? g?i c? quan thu? (s? thu? ? ngh? ho?n l? 350 tri?u ?ng); s? thu? ?u v?o ch?a ??c kh?u tr? tr?n t? khai thu? GTGT c?a k? t?nh thu? th?ng 11/2015 l? 50 tri?u ?ng ??c ti?p t?c k?t chuy?n sang k? t?nh thu? th?ng 12/2015. Tr??ng h?p t?i T? khai thu? GTGT c?a k? t?nh thu? th?ng 12/2015, C?ng ty c?n s? thu? GTGT ?u v?o ch?a ??c kh?u tr? th? t?nh v?o chi ph? ??c tr? khi x?c ?nh thu nh?p ch?u thu? TNDN.15. C? s? kinh doanh kh?ng ??c t?nh kh?u tr? thu? GTGT ?u v?o ?i v?i tr??ng h?p: - Ho? ?n GTGT s? d?ng kh?ng ?ng quy ?nh c?a ph?p lu?t nh?: h?a ?n GTGT kh?ng ghi thu? GTGT (tr? tr??ng h?p ?c th? ??c d?ng ho? ?n GTGT ghi gi? thanh to?n l? gi? ? c? thu? GTGT); - Ho? ?n kh?ng ghi ho?c ghi kh?ng ?ng m?t trong c?c ch? ti?u nh? t?n, ?a ch?, m? s? thu? c?a ng??i b?n n?n kh?ng x?c ?nh ??c ng??i b?n; - Ho? ?n kh?ng ghi ho?c ghi kh?ng ?ng m?t trong c?c ch? ti?u nh? t?n, ?a ch?, m? s? thu? c?a ng??i mua n?n kh?ng x?c ?nh ??c ng??i mua (tr? tr??ng h?p h??ng d?n t?i kho?n 12 i?u n?y); - H?a ?n, ch?ng t? n?p thu? GTGT gi?, h?a ?n b? t?y x?a, h?a ?n kh?ng (kh?ng c? h?ng h?a, d?ch v? k?m theo);- H?a ?n ghi gi? tr? kh?ng ?ng gi? tr? th?c t? c?a h?ng h?a, d?ch v? mua, b?n ho?c trao ?i.16. C?c tr??ng h?p ?c th? kh?c th?c hi?n theo h??ng d?n ri?ng c?a B? T?i ch?nh. i?u 15. i?u ki?n kh?u tr? thu? gi? tr? gia tng ?u v?o 1. C? ho? ?n gi? tr? gia tng h?p ph?p c?a h?ng ho?, d?ch v? mua v?o ho?c ch?ng t? n?p thu? gi? tr? gia tng kh?u nh?p kh?u ho?c ch?ng t? n?p thu? GTGT thay cho ph?a n??c ngo?i theo h??ng d?n c?a B? T?i ch?nh ?p d?ng ?i v?i c?c t? ch?c n??c ngo?i kh?ng c? t? c?ch ph?p nh?n Vi?t Nam v? c? nh?n n??c ngo?i kinh doanh ho?c c? thu nh?p ph?t sinh t?i Vi?t Nam.2. C? ch?ng t? thanh to?n kh?ng d?ng ti?n m?t ?i v?i h?ng h?a, d?ch v? mua v?o (bao g?m c? h?ng ho? nh?p kh?u) t? hai m??i tri?u ?ng tr? l?n, tr? tr??ng h?p t?ng gi? tr? h?ng ho?, d?ch v? mua v?o t?ng l?n theo h?a ?n d??i hai m??i tri?u ?ng theo gi? ? c? thu? GTGT.Ch?ng t? thanh to?n kh?ng d?ng ti?n m?t g?m ch?ng t? thanh to?n qua ng?n h?ng v? ch?ng t? thanh to?n kh?ng d?ng ti?n m?t kh?c h??ng d?n t?i kho?n 3 v? kho?n 4 i?u n?y.3. Ch?ng t? thanh to?n qua ng?n h?ng ??c hi?u l? c? ch?ng t? ch?ng minh vi?c chuy?n ti?n t? t?i kho?n c?a b?n mua sang t?i kho?n c?a b?n b?n (t?i kho?n c?a b?n mua v? t?i kho?n c?a b?n b?n ph?i l? t?i kho?n ? ng k? ho?c th?ng b?o v?i c? quan thu?) m? t?i c?c t? ch?c cung ?ng d?ch v? thanh to?n theo c?c h?nh th?c thanh to?n ph? h?p v?i quy ?nh c?a ph?p lu?t hi?n h?nh nh? s?c, u? nhi?m chi ho?c l?nh chi, u? nhi?m thu, nh? thu, th? ng?n h?ng, th? t?n d?ng, sim i?n tho?i (v? i?n t?) v? c?c h?nh th?c thanh to?n kh?c theo quy ?nh (bao g?m c? tr??ng h?p b?n mua thanh to?n t? t?i kho?n c?a b?n mua sang t?i kho?n b?n b?n mang t?n ch? doanh nghi?p t? nh?n ho?c b?n mua thanh to?n t? t?i kho?n c?a b?n mua mang t?n ch? doanh nghi?p t? nh?n sang t?i kho?n b?n b?n n?u t?i kho?n n?y ? ??c ng k? giao d?ch v?i c? quan thu?). a) C?c ch?ng t? b?n mua n?p ti?n m?t v?o t?i kho?n c?a b?n b?n ho?c ch?ng t? thanh to?n theo c?c h?nh th?c kh?ng ph? h?p v?i quy ?nh c?a ph?p lu?t hi?n h?nh kh?ng ? i?u ki?n ? ??c kh?u tr?, ho?n thu? GTGT ?i v?i h?ng ho?, d?ch v? mua v?o t? hai m??i tri?u ?ng tr? l?n. b) H?ng ho?, d?ch v? mua v?o t?ng l?n theo h?a ?n t? hai m??i tri?u ?ng tr? l?n theo gi? ? c? thu? GTGT n?u kh?ng c? ch?ng t? thanh to?n qua ng?n h?ng th? kh?ng ??c kh?u tr?. ?i v?i nh?ng ho? ?n n?y, c? s? kinh doanh k? khai v?o m?c h?ng ho?, d?ch v? kh?ng ? i?u ki?n kh?u tr? trong b?ng k? ho? ?n, ch?ng t? h?ng ho?, d?ch v? mua v?o. c) ?i v?i h?ng ho?, d?ch v? mua tr? ch?m, tr? g?p c? gi? tr? h?ng ho?, d?ch v? mua t? hai m??i tri?u ?ng tr? l?n, c? s? kinh doanh cn c? v?o h?p ?ng mua h?ng ho?, d?ch v? b?ng vn b?n, ho? ?n gi? tr? gia tng v? ch?ng t? thanh to?n qua ng?n h?ng c?a h?ng ho?, d?ch v? mua tr? ch?m, tr? g?p ? k? khai, kh?u tr? thu? GTGT ?u v?o, ?ng th?i ghi r? th?i h?n thanh to?n v?o ph?n ghi ch? tr?n b?ng k? ho? ?n, ch?ng t? h?ng ho?, d?ch v? mua v?o. Tr??ng h?p ch?a c? ch?ng t? thanh to?n qua ng?n h?ng do ch?a ?n th?i i?m thanh to?n theo h?p ?ng ho?c tr??c ng?y 31 th?ng 12 h?ng nm ?i v?i tr??ng h?p th?i i?m thanh to?n theo h?p ?ng s?m h?n ng?y 31 th?ng 12, c? s? kinh doanh v?n ??c k? khai, kh?u tr? thu? GTGT ?u v?o.?n th?i i?m thanh to?n theo h?p ?ng ho?c ?n ng?y 31 th?ng 12 h?ng nm ?i v?i tr??ng h?p th?i i?m thanh to?n theo h?p ?ng s?m h?n ng?y 31 th?ng 12, n?u kh?ng c? ch?ng t? thanh to?n qua ng?n h?ng th? kh?ng ??c kh?u tr? thu? GTGT ?u v?o, c? s? kinh doanh ph?i k? khai, i?u ch?nh gi?m s? thu? GTGT ?u v?o ? kh?u tr? c?a gi? tr? h?ng ho? kh?ng c? ch?ng t? thanh to?n qua ng?n h?ng. Sau khi c? s? kinh doanh ? i?u ch?nh gi?m s? thu? GTGT ?u v?o ? kh?u tr? t??ng ?ng v?i gi? tr? h?ng ho?, d?ch v? mua v?o kh?ng c? ch?ng t? thanh to?n qua ng?n h?ng, c? s? kinh doanh m?i c? ??c ch?ng t? ch?ng minh vi?c thanh to?n qua ng?n h?ng th? c? s? kinh doanh ??c khai b? sung. Tr??ng h?p ? qu? h?n thanh to?n ch?m tr? theo quy ?nh trong h?p ?ng ho?c ?n ng?y 31 th?ng 12 h?ng nm, c? s? kinh doanh kh?ng th?c hi?n i?u ch?nh gi?m theo quy ?nh nh?ng tr??c khi c? quan thu?, c? quan c? th?m quy?n c?ng b? quy?t ?nh ki?m tra t?i tr? s?, c? s? kinh doanh c? ?y ? ch?ng t? ch?ng minh ? thanh to?n qua ng?n h?ng th? n?u vi?c kh?ng i?u ch?nh gi?m kh?ng d?n ?n thi?u s? thu? ph?i n?p ho?c tng s? thu? ??c ho?n th? c? s? kinh doanh b? x? ph?t vi ph?m v? th? t?c thu?, n?u vi?c kh?ng i?u ch?nh gi?m d?n ?n thi?u s? thu? ph?i n?p ho?c tng s? thu? ??c ho?n th? c? s? kinh doanh b? truy thu, truy ho?n v? x? ph?t theo quy ?nh c?a Lu?t Qu?n l? thu?.Tr??ng h?p c? quan thu? c?ng b? quy?t ?nh ki?m tra, thanh tra t?i tr? s? v? c? quy?t ?nh x? l? kh?ng ch?p nh?n cho kh?u tr? thu? ?i v?i c?c h?a ?n GTGT kh?ng c? ch?ng t? thanh to?n qua ng?n h?ng, sau khi c? quy?t ?nh x? l? c?a c? quan thu? c? s? kinh doanh m?i c? ch?ng t? thanh to?n qua ng?n h?ng th?: - ?i v?i c?c h?a ?n GTGT c? s? kinh doanh ? i?u ch?nh gi?m tr??c khi c? quan thu? ?n thanh tra, ki?m tra th? c? s? kinh doanh ??c khai b? sung thu? GTGT. - ?i v?i c?c h?a ?n GTGT c? s? kinh doanh ? kh?ng i?u ch?nh gi?m tr??c khi c? quan thu? ?n thanh tra, ki?m tra th? c? s? kinh doanh ??c khai b? sung n?u c? ch?ng t? thanh to?n qua ng?n h?ng trong th?i h?n 6 th?ng k? t? th?ng c? Quy?t ?nh x? l? c?a c? quan thu?. V? d? 64: Trong nm 2014, C?ng ty TNHH ANB c? ph?t sinh c?c h?a ?n GTGT mua h?ng theo h?p ?ng tr? ch?m nh? sau: - H?a ?n GTGT mua h?ng th?ng 3/2014, th?i h?n thanh to?n l? ng?y 20/9/2014. - H?a ?n GTGT mua h?ng th?ng 4/2014, th?i h?n thanh to?n l? ng?y 20/10/2014. - H?a ?n GTGT mua h?ng th?ng 5/2014, th?i h?n thanh to?n l? ng?y 20/11/2014. - H?a ?n GTGT mua h?ng th?ng 6/2014, th?i h?n thanh to?n l? ng?y 20/12/2014. C?ng ty TNHH ANB ? k? khai kh?u tr? thu? GTGT khi nh?n ??c h?a ?n GTGT mua h?ng. ?n th?i i?m thanh to?n theo c?c h?p ?ng, C?ng ty TNHH ANB ch?a c? ch?ng t? thanh to?n qua ng?n h?ng, C?ng ty TNHH ANB ??c l?a ch?n k? khai i?u ch?nh gi?m theo t?ng h?a ?n ho?c ?n ng?y 31/12/2014, C?ng ty TNHH ANB v?n ch?a c? ch?ng t? thanh to?n qua ng?n h?ng th? trong k? k? khai thu? th?ng 12/2014, C?ng ty TNHH ANB th?c hi?n t?ng h?p k? khai i?u ch?nh gi?m cho t?t c? 4 h?a ?n GTGT mua h?ng n?i tr?n theo quy ?nh c?a ph?p lu?t v? qu?n l? thu?. V? d? 65: T?i C?ng ty TNHH Super c? t?nh h?nh nh? sau: Th?ng 2, 3 nm 2014 C?ng ty TNHH Super c? h?a ?n GTGT mua h?ng h?a theo h?p ?ng thanh to?n tr? ch?m, th?i h?n tr? l? ng?y 31/10/2014. Cn c? h?a ?n GTGT do ng??i b?n cung c?p, C?ng ty TNHH Super ? k? khai kh?u tr? thu? GTGT tr?n T? khai thu? GTGT th?ng 2, th?ng 3 nm 2014. ?n th?i h?n tr? (ng?y 31/10/2014) do c? kh? khn v? t?i ch?nh n?n C?ng ty TNHH Super ch?a thanh to?n theo ?ng th?i h?n trong h?p ?ng. Trong k? k? khai th?ng 10/2014, C?ng ty TNHH Super ? t? k? khai i?u ch?nh gi?m theo quy ?nh ?i v?i s? thu? GTGT ?u v?o ? kh?u tr?, ?ng th?i ? khai tng chi ph? t?nh thu? TNDN kho?n chi ph? t??ng ?ng s? thu? GTGT ?u v?o kh?ng ??c kh?u tr? i?u ch?nh gi?m. Th?ng 4 nm 2015, c? quan thu? ban h?nh Quy?t ?nh ki?m tra v? thu? GTGT t?i C?ng ty TNHH Super. ?i v?i h?a ?n GTGT mua h?ng trong th?ng 2, th?ng 3 nm 2014 theo h?p ?ng tr? ch?m v?i th?i h?n thanh to?n l? ng?y 31/10/2014, do C?ng ty ? t? i?u ch?nh gi?m s? thu? ? k? khai kh?u tr? theo quy ?nh n?n o?n ki?m tra ghi nh?n s? li?u ? i?u ch?nh gi?m. Th?ng 5 nm 2015 c? quan thu? ban h?nh Quy?t ?nh x? l? v? thu? GTGT ?i v?i C?ng ty TNHH Super (trong Quy?t ?nh kh?ng c? n?i dung x? l? v? thu? GTGT c?a c?c h?a ?n GTGT mua h?ng trong th?ng 2, th?ng 3 nm 2014 theo h?p ?ng tr? ch?m v?i th?i h?n thanh to?n l? ng?y 31/10/2014 do o?n ki?m tra ? ghi nh?n s? li?u k? to?n ? i?u ch?nh gi?m). Th?ng 12 nm 2015 C?ng ty TNHH Super c? ch?ng t? thanh to?n qua ng?n h?ng ?i v?i h?p ?ng thanh to?n tr? ch?m c?a h?a ?n GTGT mua h?ng c?a th?ng 2, 3 nm 2014 (th?i h?n thanh to?n l? ng?y 31/10/2014) th? C?ng ty TNHH Super ??c khai i?u ch?nh b? sung thu? GTGT. ?ng th?i C?ng ty TNHH Super th?c hi?n i?u ch?nh gi?m chi ph? t?nh thu? TNDN t??ng ?ng. V? d? 66: T?i C?ng ty TNHH YKK c? t?nh h?nh nh? sau: Th?ng 3, 4 nm 2014 C?ng ty TNHH YKK c? h?a ?n GTGT mua h?ng h?a theo h?p ?ng thanh to?n tr? ch?m, th?i h?n tr? l? ng?y 30/9/2014. Cn c? h?a ?n GTGT do ng??i b?n cung c?p, C?ng ty TNHH YKK ? k? khai kh?u tr? thu? GTGT tr?n T? khai thu? th?ng 3, th?ng 4 nm 2014. ?n th?i h?n tr? (ng?y 30/9/2014), C?ng ty TNHH YKK kh?ng c? kh? nng thanh to?n, tuy nhi?n, C?ng ty ? kh?ng k? khai i?u ch?nh gi?m. ?n th?i i?m ng?y 31/12/2014, C?ng ty TNHH YKK cing kh?ng k? khai i?u ch?nh gi?m s? thu? GTGT ? kh?u tr? ch?a c? ch?ng t? thanh to?n qua ng?n h?ng.Th?ng 4 nm 2015, c? quan thu? ban h?nh Quy?t ?nh ki?m tra v? thu? GTGT t?i C?ng ty TNHH YKK, th?i k? ki?m tra l? nm 2014. T?i th?i i?m ki?m tra, C?ng ty TNHH YKK kh?ng xu?t tr?nh ??c ch?ng t? thanh to?n qua ng?n h?ng ?i v?i h?a ?n GTGT mua h?ng h?a theo h?p ?ng thanh to?n tr? ch?m, th?i h?n tr? l? ng?y 30/9/2014. o?n ki?m tra x? l? kh?ng ch?p thu?n cho C?ng ty TNHH YKK ??c k? khai kh?u tr? thu? GTGT ?i v?i c?c h?a ?n kh?ng c? ch?ng t? thanh to?n qua ng?n h?ng.Th?ng 5 nm 2015 c? quan thu? ? ban h?nh Quy?t ?nh x? l? truy thu thu? GTGT t?i C?ng ty TNHH YKK. Tr??ng h?p trong th?ng 10 nm 2015 C?ng ty TNHH YKK c? ch?ng t? thanh to?n qua ng?n h?ng ?i v?i h?p ?ng thanh to?n tr? ch?m c?a h?a ?n GTGT mua h?ng c?a th?ng 3 nm 2014 (th?i h?n tr? l? trong th?ng 9 nm 2014) th? C?ng ty TNHH YKK ??c khai i?u ch?nh b? sung thu? GTGT do th?i i?m c? ch?ng t? thanh to?n qua ng?n h?ng trong th?i h?n 6 th?ng k? t? khi c? quan thu? ban h?nh Quy?t ?nh x? l? truy thu thu?. Tr??ng h?p trong th?ng 12 nm 2015, C?ng ty TNHH YKK c? ch?ng t? thanh to?n qua ng?n h?ng ?i v?i h?p ?ng thanh to?n tr? ch?m c?a h?a ?n GTGT mua h?ng c?a th?ng 4 nm 2014 (th?i h?n thanh to?n l? ng?y 30/9/2014) th? C?ng ty TNHH YKK kh?ng ??c khai i?u ch?nh b? sung thu? GTGT do th?i i?m c? ch?ng t? thanh to?n qua ng?n h?ng ? qu? th?i h?n 6 th?ng k? t? khi c? quan thu? ban h?nh Quy?t ?nh x? l? truy thu thu?. V? d? 67: Th?ng 9/2014, C?c thu? t?nh B qua ki?m tra vi?c ch?p h?nh ph?p lu?t thu? ? ban h?nh Quy?t ?nh x? l? v? thu?, x? ph?t vi ph?m h?nh ch?nh ?i v?i C?ng ty c? ph?n PNG. T?i Quy?t ?nh x? l? c? n?i dung thu h?i ti?n ho?n thu? GTGT 460 tri?u ?ng l? kho?n ti?n thu? GTGT c?a h?ng h?a, d?ch v? mua v?o t? 20 tri?u ?ng tr? l?n C?ng ty ? th?c hi?n k? khai, kh?u tr? nh?ng ?n th?i i?m ki?m tra ? qu? th?i h?n thanh to?n theo h?p ?ng m? ch?a c? ch?ng t? thanh to?n qua ng?n h?ng c?a b? h? s? ? ??c ho?n thu? c?a k? ho?n t? th?ng 8/2013 ?n th?ng 8/2014. C?ng ty c? ph?n PNG ? ch?p h?nh n?p ?y ? v?o NSNN s? ti?n thu? truy thu.Trong th?ng 10/2014, C?ng ty c? ph?n PNG c? ch?ng t? thanh to?n qua ng?n h?ng ?i v?i h?a ?n mua h?ng h?a theo h?p ?ng ? qu? h?n thanh to?n t??ng ?ng v?i s? thu? GTGT 460 tri?u ?ng ? b? c? quan thu? thu h?i th? trong th?ng 10/2014, C?ng ty c? ph?n PNG ??c k? khai b? sung i?u ch?nh theo quy ?nh.4. C?c tr??ng h?p thanh to?n kh?ng d?ng ti?n m?t kh?c ? kh?u tr? thu? GTGT ?u v?o g?m:a) Tr??ng h?p h?ng ho?, d?ch v? mua v?o theo ph??ng th?c thanh to?n b? tr? gi?a gi? tr? h?ng ho?, d?ch v? mua v?o v?i gi? tr? h?ng ho?, d?ch v? b?n ra, vay m??n h?ng m? ph??ng th?c thanh to?n n?y ??c quy ?nh c? th? trong h?p ?ng th? ph?i c? bi?n b?n ?i chi?u s? li?u v? x?c nh?n gi?a hai b?n v? vi?c thanh to?n b? tr? gi?a h?ng ho?, d?ch v? mua v?o v?i h?ng ho?, d?ch v? b?n ra, vay m??n h?ng. Tr??ng h?p b? tr? c?ng n? qua b?n th? ba ph?i c? bi?n b?n b? tr? c?ng n? c?a ba (3) b?n l?m cn c? kh?u tr? thu?.b) Tr??ng h?p h?ng ho?, d?ch v? mua v?o theo ph??ng th?c b? tr? c?ng n? nh? vay, m??n ti?n; c?n tr? c?ng n? qua ng??i th? ba m? ph??ng th?c thanh to?n n?y ??c quy ?nh c? th? trong h?p ?ng th? ph?i c? h?p ?ng vay, m??n ti?n d??i h?nh th?c vn b?n ??c l?p tr??c ? v? c? ch?ng t? chuy?n ti?n t? t?i kho?n c?a b?n cho vay sang t?i kho?n c?a b?n i vay ?i v?i kho?n vay b?ng ti?n bao g?m c? tr??ng h?p b? tr? gi?a gi? tr? h?ng ho?, d?ch v? mua v?o v?i kho?n ti?n m? ng??i b?n h? tr? cho ng??i mua, ho?c nh? ng??i mua chi h?.c) Tr??ng h?p h?ng ho?, d?ch v? mua v?o ??c thanh to?n u? quy?n qua b?n th? ba thanh to?n qua ng?n h?ng (bao g?m c? tr??ng h?p b?n b?n y?u c?u b?n mua thanh to?n ti?n qua ng?n h?ng cho b?n th? ba do b?n b?n ch? ?nh) th? vi?c thanh to?n theo u? quy?n ho?c thanh to?n cho b?n th? ba theo ch? ?nh c?a b?n b?n ph?i ??c quy ?nh c? th? trong h?p ?ng d??i h?nh th?c vn b?n v? b?n th? ba l? m?t ph?p nh?n ho?c th? nh?n ang ho?t ?ng theo quy ?nh c?a ph?p lu?t.Tr??ng h?p sau khi th?c hi?n c?c h?nh th?c thanh to?n n?u tr?n m? ph?n gi? tr? c?n l?i ??c thanh to?n b?ng ti?n c? gi? tr? t? 20 tri?u ?ng tr? l?n th? ch? ??c kh?u tr? thu? ?i v?i tr??ng h?p c? ch?ng t? thanh to?n qua ng?n h?ng. Khi k? khai ho? ?n thu? GTGT ?u v?o, c? s? kinh doanh ghi r? ph??ng th?c thanh to?n ??c quy ?nh c? th? trong h?p ?ng v?o ph?n ghi ch? tr?n b?ng k? ho? ?n, ch?ng t? h?ng ho?, d?ch v? mua v?o.d) Tr??ng h?p h?ng h?a, d?ch v? mua v?o ??c thanh to?n qua ng?n h?ng v?o t?i kho?n c?a b?n th? ba m? t?i Kho b?c Nh? n??c ? th?c hi?n c??ng ch? b?ng bi?n ph?p thu ti?n, t?i s?n do t? ch?c, c? nh?n kh?c ang n?m gi? (theo Quy?t ?nh c?a c? quan nh? n??c c? th?m quy?n) th? cing ??c kh?u tr? thu? GTGT ?u v?o.V? d? 68: C?ng ty A mua h?ng c?a C?ng ty B v? C?ng ty A ang c?n n? ti?n h?ng c?a C?ng ty B. Tuy nhi?n C?ng ty B ang c?n n? ti?n thu? v?o ng?n s?ch nh? n??c. Cn c? Lu?t Qu?n l? thu?, c? quan thu? th?c hi?n thu ti?n, t?i s?n c?a C?ng ty B do C?ng ty A ang n?m gi? ? thi h?nh quy?t ?nh h?nh ch?nh thu? th? khi C?ng ty A chuy?n ti?n v?o t?i kho?n thu ng?n s?ch cing ??c coi l? thanh to?n qua ng?n h?ng, s? thu? GTGT ?u v?o t??ng ?ng v?i doanh s? c?a h?ng h?a mua v?o ??c k? khai, kh?u tr?.V? d? 69:C?ng ty C th?c hi?n k? h?p ?ng kinh t? v?i C?ng ty D v? vi?c cung c?p h?ng h?a v? C?ng ty D ang c?n n? ti?n h?ng c?a C?ng ty C.Th?c hi?n Quy?t ?nh c?a c? quan nh? n??c c? th?m quy?n v? vi?c y?u c?u thu to?n b? s? ti?n m? C?ng ty D ang c?n n? C?ng ty C ? chuy?n v?o t?i kho?n c?a c? quan nh? n??c c? th?m quy?n m? t?i Kho b?c Nh? n??c ? gi?i quy?t  Tranh ch?p h?p ?ng mua b?n h?ng h?a gi?a C?ng ty C v? ?i t?c.Khi C?ng ty D chuy?n tr? s? ti?n v?o t?i kho?n c?a c? quan nh? n??c c? th?m quy?n (vi?c chuy?n ti?n n?y kh?ng ??c quy ?nh c? th? trong h?p ?ng mua b?n gi?a C?ng ty C v? C?ng ty D) th? tr??ng h?p n?y cing ??c coi l? thanh to?n qua ng?n h?ng, s? thu? GTGT ?u v?o t??ng ?ng v?i doanh s? c?a h?ng h?a mua v?o ??c k? khai, kh?u tr?.5. Tr??ng h?p mua h?ng ho?, d?ch v? c?a m?t nh? cung c?p c? gi? tr? d??i hai m??i tri?u ?ng nh?ng mua nhi?u l?n trong c?ng m?t ng?y c? t?ng gi? tr? t? hai m??i tri?u ?ng tr? l?n th? ch? ??c kh?u tr? thu? ?i v?i tr??ng h?p c? ch?ng t? thanh to?n qua ng?n h?ng. Nh? cung c?p l? ng??i n?p thu? c? m? s? thu?, tr?c ti?p khai v? n?p thu? GTGT.i?u 16. i?u ki?n kh?u tr?, ho?n thu? ?u v?o c?a h?ng ho?, d?ch v? xu?t kh?u H?ng h?a, d?ch v? xu?t kh?u (tr? c?c tr??ng h?p h??ng d?n i?u 17 Th?ng t? n?y) ? ??c kh?u tr? thu?, ho?n thu? GTGT ?u v?o ph?i c? ? i?u ki?n v? c?c th? t?c n?u t?i kho?n 2 i?u 9 v? kho?n 1 i?u 15 Th?ng t? n?y, c? th? nh? sau:1. H?p ?ng b?n h?ng ho?, gia c?ng h?ng h?a (?i v?i tr??ng h?p gia c?ng h?ng h?a), cung ?ng d?ch v? cho t? ch?c, c? nh?n n??c ngo?i. ?i v?i tr??ng h?p u? th?c xu?t kh?u l? h?p ?ng u? th?c xu?t kh?u v? bi?n b?n thanh l? h?p ?ng u? th?c xu?t kh?u (tr??ng h?p ? k?t th?c h?p ?ng) ho?c bi?n b?n ?i chi?u c?ng n? ?nh k? gi?a b?n u? th?c xu?t kh?u v? b?n nh?n u? th?c xu?t kh?u c? ghi r?: s? l??ng, ch?ng lo?i s?n ph?m, gi? tr? h?ng u? th?c ? xu?t kh?u; s?, ng?y h?p ?ng xu?t kh?u c?a b?n nh?n u? th?c xu?t kh?u k? v?i n??c ngo?i; s?, ng?y, s? ti?n ghi tr?n ch?ng t? thanh to?n qua ng?n h?ng v?i n??c ngo?i c?a b?n nh?n u? th?c xu?t kh?u; s?, ng?y, s? ti?n ghi tr?n ch?ng t? thanh to?n c?a b?n nh?n u? th?c xu?t kh?u thanh to?n cho b?n u? th?c xu?t kh?u; s?, ng?y t? khai h?i quan h?ng h?a xu?t kh?u c?a b?n nh?n u? th?c xu?t kh?u. 2. T? khai h?i quan ?i v?i h?ng ho? xu?t kh?u ? l?m xong th? t?c h?i quan theo h??ng d?n c?a B? T?i ch?nh v? th? t?c h?i quan; ki?m tra, gi?m s?t h?i quan; thu? xu?t kh?u, thu? nh?p kh?u v? qu?n l? thu? ?i v?i h?ng ho? xu?t kh?u, nh?p kh?u.?i v?i c? s? kinh doanh xu?t kh?u s?n ph?m ph?n m?m d??i c?c h?nh th?c t?i li?u, h? s?, c? s? d? li?u ?ng g?i c?ng ? ??c kh?u tr?, ho?n thu? GTGT ?u v?o, c? s? kinh doanh ph?i ?m b?o th? t?c v? t? khai h?i quan nh? ?i v?i h?ng ho? th?ng th??ng.Ri?ng c?c tr??ng h?p sau kh?ng c?n t? khai h?i quan:- ?i v?i c? s? kinh doanh xu?t kh?u d?ch v?, ph?n m?m qua ph??ng ti?n i?n t? th? kh?ng c?n c? t? khai h?i quan. C? s? kinh doanh ph?i th?c hi?n ?y ? c?c quy ?nh v? th? t?c x?c nh?n b?n mua ? nh?n ??c d?ch v?, ph?n m?m xu?t kh?u qua ph??ng ti?n i?n t? theo ?ng quy ?nh c?a ph?p lu?t v? th??ng m?i i?n t?.- Ho?t ?ng x?y d?ng, l?p ?t c?ng tr?nh ? n??c ngo?i ho?c ? trong khu phi thu? quan. - C? s? kinh doanh cung c?p i?n, n??c, vn ph?ng ph?m v? h?ng ho? ph?c v? sinh ho?t h?ng ng?y c?a doanh nghi?p ch? xu?t g?m: l??ng th?c, th?c ph?m, h?ng ti?u d?ng (bao g?m c? b?o h? lao ?ng: qu?n, ?o, mi, gi?y, ?ng, gng tay).3. H?ng h?a, d?ch v? xu?t kh?u ph?i thanh to?n qua ng?n h?nga) Thanh to?n qua ng?n h?ng l? vi?c chuy?n ti?n t? t?i kho?n c?a b?n nh?p kh?u sang t?i kho?n mang t?n b?n xu?t kh?u m? t?i ng?n h?ng theo c?c h?nh th?c thanh to?n ph? h?p v?i th?a thu?n trong h?p ?ng v? quy ?nh c?a ng?n h?ng. Ch?ng t? thanh to?n ti?n l? gi?y b?o C? c?a ng?n h?ng b?n xu?t kh?u v? s? ti?n ? nh?n ??c t? t?i kho?n c?a ng?n h?ng b?n nh?p kh?u. Tr??ng h?p thanh to?n ch?m tr?, ph?i c? th?a thu?n ghi trong h?p ?ng xu?t kh?u, ?n th?i h?n thanh to?n c? s? kinh doanh ph?i c? ch?ng t? thanh to?n qua ng?n h?ng. Tr??ng h?p u? th?c xu?t kh?u th? ph?i c? ch?ng t? thanh to?n qua ng?n h?ng c?a ph?a n??c ngo?i cho b?n nh?n u? th?c v? b?n nh?n u? th?c ph?i thanh to?n ti?n h?ng xu?t kh?u qua ng?n h?ng cho b?n u? th?c. Tr??ng h?p b?n n??c ngo?i thanh to?n tr?c ti?p cho b?n u? th?c xu?t kh?u th? b?n u? th?c ph?i c? ch?ng t? thanh to?n qua ng?n h?ng v? vi?c thanh to?n nh? tr?n ph?i ??c quy ?nh trong h?p ?ng.b) C?c tr??ng h?p thanh to?n d??i ?y cing ??c coi l? thanh to?n qua ng?n h?ng:b.1) Tr??ng h?p h?ng h?a, d?ch v? xu?t kh?u ??c thanh to?n c?n tr? v?o kho?n ti?n vay n? n??c ngo?i c? s? kinh doanh ph?i c? ? i?u ki?n, th? t?c, h? s? nh? sau: - H?p ?ng vay n? (?i v?i nh?ng kho?n vay t?i ch?nh c? th?i h?n d??i 01 nm); ho?c gi?y x?c nh?n ng k? kho?n vay c?a Ng?n h?ng Nh? n??c Vi?t Nam (?i v?i nh?ng kho?n vay tr?n 01 nm).- Ch?ng t? chuy?n ti?n c?a ph?a n??c ngo?i v?o Vi?t Nam qua ng?n h?ng.Ph??ng th?c thanh to?n h?ng h?a, d?ch v? xu?t kh?u c?n tr? v?o kho?n n? vay n??c ngo?i ph?i ??c quy ?nh trong h?p ?ng xu?t kh?u. - B?n x?c nh?n c?a ph?a n??c ngo?i v? c?n tr? kho?n n? vay.- Tr??ng h?p sau khi c?n tr? gi? tr? h?ng h?a, d?ch v? xu?t kh?u v?o kho?n n? vay c?a n??c ngo?i c? ch?nh l?ch, th? s? ti?n ch?nh l?ch ph?i th?c hi?n thanh to?n qua ng?n h?ng. Ch?ng t? thanh to?n qua ng?n h?ng theo h??ng d?n t?i i?m n?y.b.2) Tr??ng h?p c? s? kinh doanh xu?t kh?u s? d?ng ti?n thanh to?n h?ng ho?, d?ch v? xu?t kh?u ? g?p v?n v?i c? s? nh?p kh?u ? n??c ngo?i, c? s? kinh doanh ph?i c? ? i?u ki?n th? t?c, h? s? nh? sau:- H?p ?ng g?p v?n.- Vi?c s? d?ng ti?n thanh to?n h?ng h?a, d?ch v? xu?t kh?u ? g?p v?n v?o c? s? nh?p kh?u ? n??c ngo?i ph?i ??c quy ?nh trong h?p ?ng xu?t kh?u. - Tr??ng h?p s? ti?n g?p v?n nh? h?n doanh thu h?ng ho? xu?t kh?u th? s? ti?n ch?nh l?ch ph?i th?c hi?n thanh to?n qua ng?n h?ng theo h??ng d?n t?i i?m n?y.b.3) Tr??ng h?p ph?a n??c ngo?i u? quy?n cho b?n th? ba l? t? ch?c, c? nh?n ? n??c ngo?i th?c hi?n thanh to?n th? vi?c thanh to?n theo u? quy?n ph?i ??c quy ?nh trong h?p ?ng xu?t kh?u (ph? l?c h?p ?ng ho?c vn b?n i?u ch?nh h?p ?ng - n?u c?).b.4) Tr??ng h?p ph?a n??c ngo?i y?u c?u b?n th? 3 l? t? ch?c ? Vi?t Nam thanh to?n b? tr? c?ng n? v?i ph?a n??c ngo?i b?ng th?c hi?n thanh to?n qua ng?n h?ng s? ti?n ph?a n??c ngo?i ph?i thanh to?n cho c? s? kinh doanh xu?t kh?u v? vi?c y?u c?u thanh to?n b? tr? c?ng n? n?u tr?n c? quy ?nh trong h?p ?ng xu?t kh?u (ph? l?c h?p ?ng ho?c vn b?n i?u ch?nh h?p ?ng- n?u c?) v? c? ch?ng t? thanh to?n l? gi?y b?o c? c?a ng?n h?ng b?n xu?t kh?u v? s? ti?n ? nh?n ??c t? t?i kho?n c?a b?n th? 3, ?ng th?i b?n xu?t kh?u ph?i xu?t tr?nh b?n ?i chi?u c?ng n? c? x?c nh?n c?a b?n n??c ngo?i v? b?n th? 3. b.5) Tr??ng h?p ph?a n??c ngo?i (b?n nh?p kh?u) u? quy?n cho b?n th? ba l? t? ch?c, c? nh?n ? n??c ngo?i th?c hi?n thanh to?n; b?n th? ba y?u c?u t? ch?c ? Vi?t Nam (b?n th? t?) thanh to?n b? tr? c?ng n? v?i b?n th? ba b?ng vi?c th?c hi?n thanh to?n qua ng?n h?ng s? ti?n b?n nh?p kh?u ph?i thanh to?n cho c? s? kinh doanh Vi?t Nam xu?t kh?u th? c? s? kinh doanh xu?t kh?u ph?i c? ? c?c i?u ki?n, h? s? nh? sau:- H?p ?ng xu?t kh?u (ph? l?c h?p ?ng ho?c vn b?n i?u ch?nh h?p ?ng - n?u c?) quy ?nh vi?c u? quy?n thanh to?n, b? tr? c?ng n? gi?a c?c b?n.- Ch?ng t? thanh to?n l? gi?y b?o c? c?a ng?n h?ng v? s? ti?n c? s? kinh doanh Vi?t Nam xu?t kh?u nh?n ??c t? t?i kho?n c?a b?n th? t?.- B?n ?i chi?u c?ng n? c? x?c nh?n c?a c?c b?n li?n quan (gi?a c? s? kinh doanh xu?t kh?u v?i b?n nh?p kh?u, gi?a b?n th? ba ? n??c ngo?i v?i b?n th? t? l? t? ch?c ? Vi?t Nam).b.6) Tr??ng h?p ph?a n??c ngo?i u? quy?n cho Vn ph?ng ?i di?n t?i Vi?t Nam th?c hi?n thanh to?n v?o t?i kho?n c?a b?n xu?t kh?u v? vi?c u? quy?n thanh to?n n?u tr?n c? quy ?nh trong h?p ?ng xu?t kh?u (ph? l?c h?p ?ng ho?c vn b?n i?u ch?nh h?p ?ng - n?u c?).b.7) Tr??ng h?p ph?a n??c ngo?i (tr? tr??ng h?p ph?a n??c ngo?i l? c? nh?n) thanh to?n t? t?i kho?n ti?n g?i v?ng lai c?a ph?a n??c ngo?i m? t?i c?c t? ch?c t?n d?ng t?i Vi?t Nam th? vi?c thanh to?n n?y ph?i ??c quy ?nh trong h?p ?ng xu?t kh?u (ph? l?c h?p ?ng ho?c vn b?n i?u ch?nh h?p ?ng- n?u c?). Ch?ng t? thanh to?n l? gi?y b?o C? c?a ng?n h?ng b?n xu?t kh?u v? s? ti?n ? nh?n ??c t? t?i kho?n v?ng lai c?a ng??i mua ph?a n??c ngo?i ? k? h?p ?ng.Tr??ng h?p xu?t kh?u cho ng??i mua ph?a n??c ngo?i l? doanh nghi?p t? nh?n v? vi?c thanh to?n th?ng qua t?i kho?n v?ng lai c?a ch? doanh nghi?p t? nh?n m? t?i t? ch?c t?n d?ng ? Vi?t Nam v? ??c quy ?nh trong h?p ?ng xu?t kh?u (ph? l?c h?p ?ng ho?c vn b?n i?u ch?nh h?p ?ng-n?u c?) th? ??c x?c ?nh l? thanh to?n qua ng?n h?ng. C? quan thu? khi ki?m tra vi?c kh?u tr?, ho?n thu? ?i v?i h?ng ho? xu?t kh?u thanh to?n qua t?i kho?n v?ng lai, c?n ph?i h?p v?i t? ch?c t?n d?ng n?i ng??i mua ph?a n??c ngo?i m? t?i kho?n ? ?m b?o vi?c thanh to?n, chuy?n ti?n th?c hi?n ?ng m?c ?ch v? ph? h?p v?i quy ?nh c?a ph?p lu?t.b.8) Tr??ng h?p ph?a n??c ngo?i thanh to?n qua ng?n h?ng nh?ng s? ti?n thanh to?n tr?n ch?ng t? kh?ng ph? h?p v?i s? ti?n ph?i thanh to?n nh? ? tho? thu?n trong h?p ?ng ho?c ph? l?c h?p ?ng th?:- N?u s? ti?n thanh to?n tr?n ch?ng t? thanh to?n qua ng?n h?ng c? tr? gi? nh? h?n s? ti?n ph?i thanh to?n nh? ? tho? thu?n trong h?p ?ng ho?c ph? l?c h?p ?ng th? c? s? kinh doanh ph?i gi?i tr?nh r? l? do nh?: ph? chuy?n ti?n c?a ng?n h?ng, i?u ch?nh gi?m gi? do h?ng k?m ch?t l??ng ho?c thi?u h?t (?i v?i tr??ng h?p n?y ph?i c? vn b?n tho? thu?n gi?m gi? gi?a b?n mua v? b?n)& ;- N?u s? ti?n thanh to?n tr?n ch?ng t? thanh to?n qua ng?n h?ng c? tr? gi? l?n h?n s? ti?n ph?i thanh to?n nh? ? tho? thu?n trong h?p ?ng ho?c ph? l?c h?p ?ng th? c? s? kinh doanh ph?i gi?i tr?nh r? l? do nh?: thanh to?n m?t l?n cho nhi?u h?p ?ng, ?ng tr??c ti?n h?ng& C? s? kinh doanh ph?i cam k?t ch?u tr?ch nhi?m tr??c ph?p lu?t v? c?c l? do gi?i tr?nh v?i c? quan thu? v? c?c vn b?n i?u ch?nh (n?u c?).b.9) Tr??ng h?p ph?a n??c ngo?i thanh to?n qua ng?n h?ng nh?ng ch?ng t? thanh to?n qua ng?n h?ng kh?ng ?ng t?n ng?n h?ng ph?i thanh to?n ? tho? thu?n trong h?p ?ng, n?u n?i dung ch?ng t? th? hi?n r? t?n ng??i thanh to?n, t?n ng??i th? h??ng, s? h?p ?ng xu?t kh?u, gi? tr? thanh to?n ph? h?p v?i h?p ?ng xu?t kh?u ? ??c k? k?t th? ??c ch?p nh?n l? ch?ng t? thanh to?n h?p l?.b.10) Tr??ng h?p c? s? kinh doanh xu?t kh?u h?ng ho?, d?ch v? cho b?n n??c ngo?i (b?n th? hai), ?ng th?i nh?p kh?u h?ng ho?, d?ch v? v?i b?n n??c ngo?i kh?c ho?c mua h?ng v?i t? ch?c, c? nh?n ? Vi?t Nam (b?n th? ba); n?u c? s? kinh doanh c? th?a thu?n v?i b?n th? hai v? b?n th? ba v? vi?c b?n th? hai th?c hi?n thanh to?n qua ng?n h?ng cho b?n th? ba s? ti?n m? c? s? kinh doanh c?n ph?i thanh to?n cho b?n th? ba th? vi?c b? tr? thanh to?n gi?a c?c b?n ph?i ??c quy ?nh trong h?p ?ng xu?t kh?u, h?p ?ng nh?p kh?u ho?c h?p ?ng mua h?ng (ph? l?c h?p ?ng ho?c vn b?n i?u ch?nh h?p ?ng - n?u c?) v? c? s? kinh doanh ph?i xu?t tr?nh b?n ?i chi?u c?ng n? c? x?c nh?n c?a c?c b?n li?n quan (gi?a c? s? kinh doanh v?i b?n th? hai, gi?a c? s? kinh doanh v?i b?n th? ba).b.11) Tr??ng h?p h?ng ho? xu?t kh?u ra n??c ngo?i nh?ng v? l? do kh?ch quan ph?a n??c ngo?i t? ch?i kh?ng nh?n h?ng v? c? s? kinh doanh t?m ??c kh?ch h?ng m?i c?ng qu?c gia v?i kh?ch h?ng k? k?t h?p ?ng mua b?n ban ?u ? b?n l? h?ng tr?n th? h? s? ho?n thu? g?m to?n b? h? s? xu?t kh?u li?n quan ?n h?p ?ng xu?t kh?u k? k?t v?i kh?ch h?ng ban ?u (h?p ?ng, t? khai h?i quan ?i v?i h?ng ho? xu?t kh?u, ho? ?n), c?ng vn gi?i tr?nh c?a c? s? kinh doanh l? do c? s? sai kh?c t?n kh?ch h?ng mua (trong ? c? s? kinh doanh cam k?t t? ch?u tr?ch nhi?m v? t?nh ch?nh x?c c?a th?ng tin, ?m b?o kh?ng c? gian l?n), to?n b? h? s? xu?t kh?u li?n quan ?n h?p ?ng xu?t kh?u k? k?t v?i kh?ch h?ng m?i (h?p ?ng, ho? ?n b?n h?ng, ch?ng t? thanh to?n qua ng?n h?ng theo quy ?nh v? c?c ch?ng t? kh?c - n?u c?).c) C?c tr??ng h?p thanh to?n kh?c ?i v?i h?ng ho?, d?ch v? xu?t kh?u theo quy ?nh c?a Ch?nh ph?: c.1) Tr??ng h?p xu?t kh?u lao ?ng m? c? s? kinh doanh xu?t kh?u lao ?ng thu ti?n tr?c ti?p c?a ng??i lao ?ng th? ph?i c? ch?ng t? thu ti?n c?a ng??i lao ?ng. c.2) Tr??ng h?p c? s? kinh doanh xu?t kh?u h?ng h?a ? b?n t?i h?i ch?, tri?n l?m ? n??c ngo?i, n?u thu v? chuy?n v? n??c b?ng ti?n m?t ngo?i t? t?i n??c t? ch?c h?i ch?, tri?n l?m th??ng m?i c? s? kinh doanh ph?i c? ch?ng t? k? khai v?i c? quan H?i quan v? ti?n ngo?i t? thu ??c do b?n h?ng h?a chuy?n v? n??c v? ch?ng t? n?p ti?n v?o ng?n h?ng t?i Vi?t Nam.c.3) Tr??ng h?p xu?t kh?u h?ng h?a, d?ch v? ? tr? n? n??c ngo?i cho Ch?nh ph? th? ph?i c? x?c nh?n c?a ng?n h?ng ngo?i th??ng v? l? h?ng xu?t kh?u ? ??c ph?a n??c ngo?i ch?p nh?n tr? n? ho?c x?c nh?n b? ch?ng t? ? ??c g?i cho ph?a n??c ngo?i ? tr? n?; ch?ng t? thanh to?n th?c hi?n theo h??ng d?n c?a B? T?i ch?nh. c.4) Tr??ng h?p h?ng h?a, d?ch v? xu?t kh?u thanh to?n b?ng h?ng l? tr??ng h?p xu?t kh?u h?ng h?a (k? c? gia c?ng h?ng h?a xu?t kh?u), d?ch v? cho t? ch?c, c? nh?n n??c ngo?i (g?i t?t l? ph?a n??c ngo?i) nh?ng vi?c thanh to?n gi?a doanh nghi?p Vi?t Nam v? ph?a n??c ngo?i b?ng h?nh th?c b? tr? gi?a gi? tr? h?ng h?a, d?ch v? xu?t kh?u, ti?n c?ng gia c?ng h?ng h?a xu?t kh?u v?i gi? tr? h?ng h?a, d?ch v? mua c?a ph?a n??c ngo?i. H?ng h?a, d?ch v? xu?t kh?u thanh to?n b?ng h?ng ph?i c? th?m th? t?c h? s? nh? sau: - Ph??ng th?c thanh to?n ?i v?i h?ng xu?t kh?u b?ng h?ng ph?i ??c quy ?nh trong h?p ?ng xu?t kh?u.- H?p ?ng mua h?ng h?a, d?ch v? c?a ph?a n??c ngo?i.- T? khai h?i quan v? h?ng h?a nh?p kh?u thanh to?n b? tr? v?i h?ng h?a, d?ch v? xu?t kh?u.- Vn b?n x?c nh?n v?i ph?a n??c ngo?i v? vi?c s? ti?n thanh to?n b? tr? gi?a h?ng h?a, d?ch v? xu?t kh?u v?i h?ng h?a nh?p kh?u, d?ch v? mua c?a ph?a n??c ngo?i.- Tr??ng h?p sau khi thanh to?n b? tr? gi?a gi? tr? h?ng h?a, d?ch v? xu?t kh?u v? gi? tr? h?ng h?a, d?ch v? nh?p kh?u c? ch?nh l?ch, s? ti?n ch?nh l?ch ph?i th?c hi?n thanh to?n qua Ng?n h?ng. Ch?ng t? thanh to?n qua Ng?n h?ng theo h??ng d?n t?i kho?n n?y.c.5) Tr??ng h?p xu?t kh?u h?ng ho? sang c?c n??c c? chung bi?n gi?i theo quy ?nh c?a Th? t??ng Ch?nh ph? v? vi?c qu?n l? ho?t ?ng th??ng m?i bi?n gi?i v?i c?c n??c c? chung bi?n gi?i th?c hi?n theo h??ng d?n c?a B? T?i ch?nh v? Ng?n h?ng Nh? n??c.c.6) M?t s? tr??ng h?p h?ng ho?, d?ch v? xu?t kh?u c? h?nh th?c thanh to?n kh?c theo quy ?nh c?a ph?p lu?t c? li?n quan. d) C?c tr??ng h?p xu?t kh?u kh?ng c? ch?ng t? thanh to?n qua ng?n h?ng ??c kh?u tr?, ho?n thu?:d.1) ?i v?i tr??ng h?p b?n n??c ngo?i m?t kh? nng thanh to?n, c? s? xu?t kh?u h?ng ho? ph?i c? vn b?n gi?i tr?nh r? l? do v? ??c s? d?ng m?t trong s? c?c gi?y t? sau ? thay th? cho ch?ng t? thanh to?n qua ng?n h?ng:- T? khai h?i quan h?ng ho? nh?p kh?u t? Vi?t Nam ? ng k? v?i c? quan h?i quan t?i n??c nh?p kh?u h?ng ho? (01 b?n sao); ho?c- ?n kh?i ki?n ?n to? ?n ho?c c? quan c? th?m quy?n t?i n??c n?i ng??i mua c? tr? k?m gi?y th?ng b?o ho?c k?m gi?y t? c? t?nh ch?t x?c nh?n c?a c? quan n?y v? vi?c th? l? ?n kh?i ki?n (01 b?n sao); ho?c- Ph?n quy?t th?ng ki?n c?a to? ?n n??c ngo?i cho c? s? kinh doanh (01 b?n sao); ho?c- Gi?y t? c?a t? ch?c c? th?m quy?n n??c ngo?i x?c nh?n (ho?c th?ng b?o) b?n mua n??c ngo?i ph? s?n ho?c m?t kh? nng thanh to?n (01 b?n sao). d.2) ?i v?i tr??ng h?p h?ng ho? xu?t kh?u kh?ng ?m b?o ch?t l??ng ph?i ti?u hu?, c? s? xu?t kh?u h?ng ho? ph?i c? vn b?n gi?i tr?nh r? l? do v? ??c s? d?ng bi?n b?n ti?u hu? (ho?c gi?y t? x?c nh?n vi?c ti?u hu?) h?ng ho? ? n??c ngo?i c?a c? quan th?c hi?n ti?u hu? (01 b?n sao), k?m ch?ng t? thanh to?n qua ng?n h?ng ?i v?i chi ph? ti?u hu? thu?c tr?ch nhi?m chi tr? c?a c? s? xu?t kh?u h?ng ho? ho?c k?m gi?y t? ch?ng minh chi ph? ti?u hu? thu?c tr?ch nhi?m c?a ng??i mua ho?c b?n th? ba (01 b?n sao).Tr??ng h?p ng??i nh?p kh?u h?ng ho? ph?i ?ng ra l?m th? t?c ti?u h?y t?i n??c ngo?i th? bi?n b?n ti?u hu? (ho?c gi?y t? x?c nh?n vi?c ti?u hu?) ghi t?n ng??i nh?p kh?u h?ng h?a.d.3) ?i v?i tr??ng h?p h?ng ho? xu?t kh?u b? t?n th?t, c? s? xu?t kh?u h?ng ho? ph?i c? vn b?n gi?i tr?nh r? l? do v? ??c s? d?ng m?t trong s? c?c gi?y t? sau ? thay th? cho ch?ng t? thanh to?n qua ng?n h?ng:- Gi?y x?c nh?n vi?c t?n th?t ngo?i bi?n gi?i Vi?t Nam c?a c? quan c? th?m quy?n li?n quan (01 b?n sao); ho?c - Bi?n b?n x?c ?nh t?n th?t h?ng ho? trong qu? tr?nh v?n chuy?n ngo?i bi?n gi?i Vi?t Nam n?u r? nguy?n nh?n t?n th?t (01 b?n sao).N?u c? s? xu?t kh?u h?ng ho? ? nh?n ??c ti?n b?i th??ng h?ng ho? xu?t kh?u b? t?n th?t ngo?i bi?n gi?i Vi?t Nam th? ph?i g?i k?m ch?ng t? thanh to?n qua ng?n h?ng v? s? ti?n nh?n ??c (01 b?n sao).B?n sao c?c lo?i gi?y t? h??ng d?n t?i c?c i?m d.1, d.2 v? d.3 kho?n n?y b?n sao c? x?c nh?n sao y b?n ch?nh c?a c? s? xu?t kh?u h?ng ho?. Tr??ng h?p ng?n ng? s? d?ng trong c?c ch?ng t?, gi?y t? x?c nh?n c?a b?n th? ba thay th? cho ch?ng t? thanh to?n qua ng?n h?ng kh?ng ph?i l? ti?ng Anh ho?c kh?ng c? ti?ng Anh th? ph?i c? 01 b?n d?ch c?ng ch?ng g?i k?m. Tr??ng h?p c?c b?n li?n quan ph?t h?nh, s? d?ng v? l?u tr? ch?ng t? d??i d?ng i?n t? th? ph?i c? b?n in b?ng gi?y. C? s? xu?t kh?u h?ng ho? t? ch?u ho?n to?n tr?ch nhi?m v? t?nh ch?nh x?c c?a c?c lo?i gi?y t? thay th? cho ch?ng t? thanh to?n qua ng?n h?ng cho c?c tr??ng h?p n?u tr?n.4. H?a ?n GTGT b?n h?ng h?a, d?ch v? ho?c ho? ?n xu?t kh?u ho?c ho? ?n ?i v?i ti?n gia c?ng c?a h?ng ho? gia c?ng.i?u 17. i?u ki?n kh?u tr?, ho?n thu? GTGT ?u v?o ?i v?i m?t s? tr??ng h?p h?ng ho? ??c coi nh? xu?t kh?u1. H?ng ho? gia c?ng chuy?n ti?p theo quy ?nh c?a ph?p lu?t th??ng m?i v? ho?t ?ng mua, b?n h?ng ho? qu?c t? v? c?c ho?t ?ng ?i l? mua, b?n, gia c?ng h?ng ho? v?i n??c ngo?i: a) H?p ?ng gia c?ng xu?t kh?u v? c?c ph? ki?n h?p ?ng (n?u c?) k? v?i n??c ngo?i, trong ? ghi r? c? s? nh?n h?ng t?i Vi?t Nam.b) Ho? ?n GTGT ghi r? gi? gia c?ng v? s? l??ng h?ng gia c?ng tr? n??c ngo?i (theo gi? quy ?nh trong h?p ?ng k? v?i n??c ngo?i) v? t?n c? s? nh?n h?ng theo ch? ?nh c?a ph?a n??c ngo?i.c) Phi?u chuy?n giao s?n ph?m gia c?ng chuy?n ti?p (g?i t?t l? Phi?u chuy?n ti?p) c? ? x?c nh?n c?a b?n giao, b?n nh?n s?n ph?m gia c?ng chuy?n ti?p v? x?c nh?n c?a H?i quan qu?n l? h?p ?ng gia c?ng c?a b?n giao, b?n nh?n.d) H?ng h?a gia c?ng cho n??c ngo?i ph?i thanh to?n qua Ng?n h?ng theo h??ng d?n t?i i?u 16 Th?ng t? n?y.V? th? t?c giao nh?n s?n ph?m gia c?ng chuy?n ti?p v? Phi?u chuy?n ti?p th?c hi?n theo h??ng d?n c?a T?ng c?c H?i quan.V? d? 70: C?ng ty A k? h?p ?ng gia c?ng v?i n??c ngo?i 200.000 ?i ? gi?y xu?t kh?u. Gi? gia c?ng l? 800 tri?u ?ng. H?p ?ng ghi r? giao ? gi?y cho C?ng ty B t?i Vi?t Nam ? s?n xu?t ra gi?y ho?n ch?nh.Tr??ng h?p n?y C?ng ty A thu?c ?i t??ng gia c?ng h?ng xu?t kh?u chuy?n ti?p. Khi l?p ch?ng t? chuy?n giao s?n ph?m ? gi?y cho C?ng ty B, C?ng ty A ghi r? s? l??ng, ch?ng lo?i, quy c?ch s?n ph?m ? giao, to?n b? doanh thu gia c?ng ? gi?y 800 tri?u ?ng nh?n ??c t?nh thu? GTGT l? 0%.2. H?ng ho? xu?t kh?u t?i ch? theo quy ?nh c?a ph?p lu?t: a) H?p ?ng mua b?n h?ng ho? ho?c h?p ?ng gia c?ng c? ch? ?nh giao h?ng t?i Vi?t Nam; b) T? khai h?i quan h?ng ho? xu?t kh?u - nh?p kh?u t?i ch? ? l?m xong th? t?c h?i quan; c) Ho? ?n gi? tr? gia tng ho?c h?a ?n xu?t kh?u ghi r? t?n ng??i mua ph?a n??c ngo?i, t?n doanh nghi?p nh?n h?ng v? ?a i?m giao h?ng t?i Vi?t Nam; d) H?ng h?a b?n cho th??ng nh?n n??c ngo?i nh?ng giao h?ng t?i Vi?t Nam ph?i thanh to?n qua ng?n h?ng b?ng ngo?i t? t? do chuy?n ?i. Ch?ng t? thanh to?n qua ng?n h?ng theo h??ng d?n t?i kho?n 3 i?u 16 Th?ng t? n?y. Tr??ng h?p ng??i nh?p kh?u t?i ch? ??c ph?a n??c ngo?i u? quy?n thanh to?n cho ng??i xu?t kh?u t?i ch? th? ?ng ti?n thanh to?n th?c hi?n theo quy ?nh c?a ph?p lu?t v? ngo?i h?i.) H?ng h?a xu?t kh?u t?i ch? c?a doanh nghi?p c? v?n ?u t? n??c ngo?i ph?i ph? h?p v?i quy ?nh t?i gi?y ph?p ?u t?.3. H?ng ho?, v?t t? do doanh nghi?p Vi?t Nam xu?t kh?u ? th?c hi?n c?ng tr?nh x?y d?ng ? n??c ngo?i th? th? t?c h? s? ? doanh nghi?p Vi?t Nam th?c hi?n c?ng tr?nh x?y d?ng t?i n??c ngo?i ??c kh?u tr? ho?c ho?n thu? GTGT ?u v?o ph?i ?p ?ng c?c i?u ki?n sau:a) T? khai h?i quan theo quy ?nh t?i kho?n 2 i?u 16 Th?ng t? n?y.b) H?ng ho?, v?t t? xu?t kh?u ph?i ph? h?p v?i Danh m?c h?ng ho? xu?t kh?u ? th?c hi?n c?ng tr?nh x?y d?ng ? n??c ngo?i do Gi?m ?c doanh nghi?p Vi?t Nam th?c hi?n c?ng tr?nh x?y d?ng ? n??c ngo?i ph? duy?t. c) H?p ?ng u? th?c xu?t kh?u (tr??ng h?p u? th?c xu?t kh?u).4. H?ng ho?, v?t t? do c? s? kinh doanh trong n??c b?n cho doanh nghi?p Vi?t Nam ? th?c hi?n c?ng tr?nh x?y d?ng ? n??c ngo?i v? th?c hi?n giao h?ng ho? t?i n??c ngo?i theo H?p ?ng k? k?t th? th? t?c h? s? ? c? s? kinh doanh trong n??c b?n h?ng th?c hi?n kh?u tr? ho?c ho?n thu? GTGT ?u v?o ?i v?i h?ng ho? xu?t kh?u ph?i ?p ?ng c?c i?u ki?n sau:a) T? khai h?i quan theo quy ?nh t?i kho?n 2 i?u 16 Th?ng t? n?y.b) H?ng ho?, v?t t? xu?t kh?u ph?i ph? h?p v?i Danh m?c h?ng ho? xu?t kh?u ? c?ng tr?nh x?y d?ng ? n??c ngo?i do Gi?m ?c doanh nghi?p Vi?t Nam th?c hi?n c?ng tr?nh x?y d?ng ? n??c ngo?i ph? duy?t. c) H?p ?ng mua b?n k? gi?a c? s? kinh doanh trong n??c v? doanh nghi?p Vi?t Nam th?c hi?n c?ng tr?nh x?y d?ng ? n??c ngo?i, trong ? c? ghi r? v? i?u ki?n giao h?ng, s? l??ng, ch?ng lo?i v? tr? gi? h?ng ho?. d) H?p ?ng u? th?c (tr??ng h?p u? th?c xu?t kh?u).) Ch?ng t? thanh to?n qua ng?n h?ng.e) Ho? ?n GTGT b?n h?ng ho?. C?c tr??ng h?p c? s? kinh doanh c? h?ng h?a xu?t kh?u ho?c h?ng ho? ??c coi nh? xu?t kh?u h??ng d?n t?i i?u 16, i?u 17 Th?ng t? n?y n?u ? c? x?c nh?n c?a c? quan H?i quan (?i v?i h?ng h?a xu?t kh?u) nh?ng kh?ng c? ? c?c th? t?c, h? s? kh?c ?i v?i t?ng tr??ng h?p c? th? th? kh?ng ph?i t?nh thu? GTGT ?u ra nh?ng kh?ng ??c kh?u tr? thu? GTGT ?u v?o. Ri?ng ?i v?i tr??ng h?p h?ng ho? gia c?ng chuy?n ti?p v? h?ng ho? xu?t kh?u t?i ch?, n?u kh?ng c? ? m?t trong c?c th? t?c, h? s? theo quy ?nh th? ph?i t?nh v? n?p thu? GTGT nh? h?ng h?a ti?u th? n?i ?a. ?i v?i c? s? kinh doanh c? d?ch v? xu?t kh?u n?u kh?ng ?p ?ng i?u ki?n v? thanh to?n qua ng?n h?ng ho?c ??c coi nh? thanh to?n qua ng?n h?ng th? kh?ng ??c ?p d?ng thu? su?t thu? GTGT 0%, kh?ng ph?i t?nh thu? GTGT ?u ra nh?ng kh?ng ??c kh?u tr? thu? ?u v?o.M?c 2HO?N THU? i?u 18. ?i t??ng v? tr??ng h?p ??c ho?n thu? GTGT 1. C? s? kinh doanh n?p thu? GTGT theo ph??ng ph?p kh?u tr? thu? n?u c? s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t trong th?ng (?i v?i tr??ng h?p k? khai theo th?ng) ho?c trong qu? (?i v?i tr??ng h?p k? khai theo qu?) th? ??c kh?u tr? v?o k? ti?p theo; tr??ng h?p liy k? sau ?t nh?t m??i hai th?ng t?nh t? th?ng ?u ti?n ho?c sau ?t nh?t b?n qu? t?nh t? qu? ?u ti?n ph?t sinh s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t m? v?n c?n s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t th? c? s? kinh doanh ??c ho?n thu?. V? d? 71: Doanh nghi?p A th?c hi?n k? khai thu? GTGT theo th?ng c? s? thu? GTGT ?u v?o, ?u ra nh? sau:?n v? t?nh: tri?u ?ngK? t?nh thu?Thu? ?u v?o c?n ??c kh?u tr? t? k? tr??c chuy?n sang Thu? ?u v?o ??c kh?u tr? trong k?Thu? ?u ra c?a h?ng h?a, d?ch v? b?n ra trong k?Thu? GTGT ph?t sinh trong k?Thu? GTGT c?n ph?i n?p (ho?c ch?a kh?u tr? h?t k? n?y ??c kh?u tr? chuy?n k? sau) trong k? (1)(2)(3)(4)(5)=(4)-(3)(6)=(5)-(2)Th?ng 4/201403503601010Th?ng 5/20140500100-400- 400Th?ng 6/201440030035050- 350Th?ng 7/201435025026010- 340Th?ng 8/2014340310300-10- 350Th?ng 9/201435030035050-300Th?ng 10/201430025033080-220Th?ng 11201422030035050-170Th?ng 12/201417029035060-110Th?ng 1/2015110360350-10-120Th?ng 2/2015120350310-40-160Th?ng 3/201516027032050-110Th?ng 4/2015110400320-80-190Theo v? d? tr?n, doanh nghi?p A lu? k? sau 12 th?ng t?nh t? th?ng ?u ti?n c? s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t (th?ng 5/2014) ?n th?ng 4/2015 v?n c?n s? thu? ?u v?o ch?a kh?u tr? h?t. Doanh nghi?p A thu?c ?i t??ng ??c ho?n thu? GTGT v?i s? thu? t?i a l? 190 tri?u ?ng.V? d? 72: Doanh nghi?p B th?c hi?n k? khai thu? GTGT theo th?ng c? s? thu? GTGT ?u v?o, ?u ra nh? sau:?n v? t?nh: tri?u ?ngK? t?nh thu?(1)Thu? ?u v?o c?n ??c kh?u tr? t? k? tr??c chuy?n sang (2)Thu? ?u v?o ??c kh?u tr? trong k? (3)Thu? ?u ra c?a h?ng h?a, d?ch v? b?n ra trong k? (4)Thu? GTGT ph?t sinh trong k? (5)(5) = (4) - (3)Thu? GTGT c?n ph?i n?p (ho?c c?n ??c kh?u tr? chuy?n k? sau) trong k? (6)(6) = (5) - (2)Th?ng 1/20140300280-20-20Th?ng 2/201420320310-10-30Th?ng 3/201430280260-20-50Th?ng 4/2014503504106010Th?ng 5/20140500100-400- 400Th?ng 6/201440030035050- 350Th?ng 7/201435025026010- 340Th?ng 8/2014340310300-10- 350Th?ng 9/201435030035050-300Th?ng 10/201430025033080-220Th?ng 11201422030035050-170Th?ng 12/201417029035060-110Th?ng 1/2015110360350-10-120Th?ng 2/2015120350310-40-160Th?ng 3/201516027032050-110Th?ng 4/2015110390320-70-180Theo v? d? tr?n, doanh nghi?p B c? th?ng 1/2014, th?ng 2/2014 v? th?ng 3/2014 c? s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t chuy?n sang th?ng 4/2014 ? ti?p t?c kh?u tr?. Th?ng 4/2014, doanh nghi?p B ph?t sinh s? thu? ph?i n?p l? 10 tri?u ?ng. Th?ng 5/2015 doanh nghi?p B l?i c? s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t, lu? k? sau 12 th?ng t?nh t? th?ng 5/2014 ?n th?ng 4/2015, doanh nghi?p B v?n c?n s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t th? doanh nghi?p B thu?c ?i t??ng ??c ho?n thu? GTGT v?i s? thu? t?i a l? 180 tri?u ?ng.V? d? 73: Doanh nghi?p C th?c hi?n k? khai thu? GTGT theo qu? c? s? thu? GTGT ?u v?o, ?u ra nh? sau:?n v? t?nh: tri?u ?ngK? t?nh thu?(1)Thu? ?u v?o c?n ??c kh?u tr? t? k? tr??c chuy?n sang (2)Thu? ?u v?o ??c kh?u tr? trong k?(3)Thu? ?u ra c?a h?ng h?a, d?ch v? b?n ra trong k? (4)Thu? GTGT ph?t sinh trong k? (5)(5) = (4) - (3)Thu? GTGT c?n ph?i n?p (ho?c ch?a kh?u tr? h?t k? n?y ??c kh?u tr? chuy?n k? sau) trong k? (6)(6) = (5) - (2)Qu? 1/20140707222Qu? 2/2014010020-80- 80Qu? 3/201480607010- 70Qu? 4/20147050522- 68Qu? 1/2015686260-2- 70Theo v? d? tr?n, doanh nghi?p C lu? k? sau 4 qu? t?nh t? qu? ?u ti?n c? s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t (qu? 2/2014) ?n qu? 1/2015 v?n c?n s? thu? ?u v?o ch?a kh?u tr? h?t. Doanh nghi?p C thu?c ?i t??ng ??c ho?n thu? GTGT v?i s? thu? t?i a l? 70 tri?u ?ng.2. C? s? kinh doanh m?i th?nh l?p t? d? ?n ?u t? ? ng k? kinh doanh, ng k? n?p thu? GTGT theo ph??ng ph?p kh?u tr?, ho?c d? ?n t?m ki?m thm d? v? ph?t tri?n m? d?u kh? ang trong giai o?n ?u t?, ch?a i v?o ho?t ?ng, n?u th?i gian ?u t? t? 01 nm (12 th?ng) tr? l?n th? ??c ho?n thu? GTGT c?a h?ng ho?, d?ch v? s? d?ng cho ?u t? theo t?ng nm. Tr??ng h?p, n?u s? thu? GTGT lu? k? c?a h?ng ho?, d?ch v? mua v?o s? d?ng cho ?u t? t? 300 tri?u ?ng tr? l?n th? ??c ho?n thu? GTGT.3. Ho?n thu? GTGT ?i v?i d? ?n ?u t? m?ia) C? s? kinh doanh ang ho?t ?ng thu?c ?i t??ng n?p thu? GTGT theo ph??ng ph?p kh?u tr? c? d? ?n ?u t? m?i (tr? d? ?n ?u t? x?y d?ng nh? ? b?n) c?ng t?nh, th?nh ph?, ang trong giai o?n ?u t? th? c? s? kinh doanh th?c hi?n k? khai ri?ng ?i v?i d? ?n ?u t? v? ph?i k?t chuy?n thu? GTGT ?u v?o c?a d? ?n ?u t? ? b? tr? v?i vi?c k? khai thu? GTGT c?a ho?t ?ng s?n xu?t kinh doanh ang th?c hi?n. S? thu? GTGT ??c k?t chuy?n c?a d? ?n ?u t? t?i a b?ng s? thu? GTGT ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh trong k? c?a c? s? kinh doanh. Sau khi b? tr? n?u s? thu? GTGT ?u v?o c?a d? ?n ?u t? m?i ch?a ??c kh?u tr? h?t t? 300 tri?u ?ng tr? l?n th? ??c ho?n thu? GTGT cho d? ?n ?u t?. Sau khi b? tr? n?u s? thu? GTGT ?u v?o c?a d? ?n ?u t? m?i m? ch?a ??c kh?u tr? h?t nh? h?n 300 tri?u ?ng th? k?t chuy?n v?o s? thu? GTGT ?u v?o c?a d? ?n ?u t? c?a k? k? khai ti?p theo. Tr??ng h?p trong k? k? khai, c? s? kinh doanh c? s? thu? GTGT ?u v?o c?a ho?t ?ng s?n xu?t kinh doanh ch?a ??c kh?u tr? h?t v? s? thu? GTGT ?u v?o c?a d? ?n ?u t? m?i th? c? s? kinh doanh ??c ho?n thu? theo h??ng d?n t?i kho?n 1 v? kho?n 3 i?u n?y theo quy ?nh. V? d? 74: C?ng ty A c? tr? s? ch?nh t?i H? N?i, th?ng 3/2014, C?ng ty c? d? ?n ?u t? m?i t?i H? N?i, d? ?n ang trong giai o?n ?u t?, C?ng ty A th?c hi?n k? khai ri?ng thu? GTGT ?u v?o c?a d? ?n ?u t? n?y. Th?ng 4/2014 s? thu? GTGT ?u v?o c?a d? ?n ?u t? l? 500 tri?u ?ng; s? thu? GTGT ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh m? C?ng ty ang th?c hi?n l? 900 tri?u ?ng. C?ng ty A ph?i b? tr? 500 tri?u ?ng thu? GTGT ?u v?o c?a d? ?n ?u t? v?i s? thu? ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh ang th?c hi?n (900 tri?u ?ng), v?y s? thu? GTGT m? C?ng ty A c?n ph?i n?p trong k? t?nh thu? th?ng 4/2014 l? 400 tri?u ?ng. V? d? 75: C?ng ty B c? tr? s? ch?nh t?i H?i Ph?ng, th?ng 3/2014, C?ng ty c? d? ?n ?u t? m?i t?i H?i Ph?ng, d? ?n ang trong giai o?n ?u t?, C?ng ty B th?c hi?n k? khai ri?ng thu? GTGT ?u v?o c?a d? ?n ?u t? n?y. Th?ng 4/2014 s? thu? GTGT ?u v?o c?a d? ?n ?u t? l? 500 tri?u ?ng; s? thu? GTGT ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh m? C?ng ty ang th?c hi?n l? 200 tri?u ?ng. C?ng ty B ph?i b? tr? 200 tri?u ?ng thu? GTGT ?u v?o c?a d? ?n ?u t? v?i s? thu? ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh ang th?c hi?n (200 tri?u ?ng). V?y, k? t?nh thu? th?ng 4/2014 C?ng ty B c? s? thu? GTGT ?u v?o c?a d? ?n ?u t? m?i ch?a ??c kh?u tr? h?t l? 300 tri?u ?ng. C?ng ty B ??c x?t ho?n thu? GTGT cho d? ?n ?u t?. V? d? 76: C?ng ty C c? tr? s? ch?nh t?i th?nh ph? H? Ch? Minh, th?ng 3/2014, C?ng ty c? d? ?n ?u t? m?i t?i th?nh ph? H? Ch? Minh, d? ?n ang trong giai o?n ?u t?, C?ng ty C th?c hi?n k? khai ri?ng thu? GTGT ?u v?o c?a d? ?n ?u t? n?y. Th?ng 4/2014 s? thu? GTGT ?u v?o c?a d? ?n ?u t? l? 500 tri?u ?ng; s? thu? GTGT ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh m? C?ng ty ang th?c hi?n l? 300 tri?u ?ng. C?ng ty C ph?i b? tr? 300 tri?u ?ng thu? GTGT ?u v?o c?a d? ?n ?u t? v?i s? thu? ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh ang th?c hi?n (300 tri?u ?ng). V?y, k? t?nh thu? th?ng 4/2014 C?ng ty C c? s? thu? GTGT ?u v?o c?a d? ?n ?u t? m?i ch?a ??c kh?u tr? h?t l? 200 tri?u ?ng. C?ng ty C kh?ng thu?c tr??ng h?p ??c x?t ho?n thu? GTGT cho d? ?n ?u t?, C?ng ty C th?c hi?n k?t chuy?n 200 tri?u ?ng v?o s? thu? GTGT ?u v?o c?a d? ?n ?u t? c?a k? k? khai th?ng 5/2014. V? d? 77: C?ng ty D c? tr? s? ch?nh t?i th?nh ph? ? N?ng, th?ng 3/2014, C?ng ty c? d? ?n ?u t? m?i t?i th?nh ph? ? N?ng, d? ?n ang trong giai o?n ?u t?, C?ng ty D th?c hi?n k? khai ri?ng thu? GTGT ?u v?o c?a d? ?n ?u t? n?y. Th?ng 4/2014 s? thu? GTGT ?u v?o c?a d? ?n ?u t? l? 500 tri?u ?ng; s? thu? GTGT ch?a ??c kh?u tr? h?t c?a ho?t ?ng s?n xu?t kinh doanh m? C?ng ty ang th?c hi?n l? 100 tri?u ?ng. V?y, t?i k? t?nh thu? th?ng 4/2014, s? thu? GTGT ?u v?o c?a d? ?n ?u t? (500 tri?u ?ng) thu?c tr??ng h?p ??c x?t ho?n thu? GTGT cho d? ?n ?u t?, s? thu? GTGT ch?a ??c kh?u tr? h?t c?a ho?t ?ng s?n xu?t kinh doanh ang th?c hi?n (100 tri?u ?ng) th? ??c x?t ho?n thu? GTGT theo quy ?nh t?i kho?n 1 i?u n?y.b) Tr??ng h?p c? s? kinh doanh ang ho?t ?ng thu?c ?i t??ng n?p thu? GTGT theo ph??ng ph?p kh?u tr? c? d? ?n ?u t? m?i (tr? d? ?n ?u t? x?y d?ng nh? ? b?n) t?i ?a b?n t?nh, th?nh ph? tr?c thu?c Trung ??ng kh?c v?i t?nh, th?nh ph? n?i ?ng tr? s? ch?nh, ang trong giai o?n ?u t? ch?a i v?o ho?t ?ng, ch?a ng k? kinh doanh, ch?a ng k? thu? th? c? s? kinh doanh l?p h? s? khai thu? ri?ng cho d? ?n ?u t? ?ng th?i ph?i k?t chuy?n thu? GTGT ?u v?o c?a d? ?n ?u t? ? b? tr? v?i vi?c k? khai thu? GTGT c?a ho?t ?ng s?n xu?t kinh doanh ang th?c hi?n. S? thu? GTGT ??c k?t chuy?n c?a d? ?n ?u t? t?i a b?ng s? thu? GTGT ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh trong k? c?a c? s? kinh doanh.Sau khi b? tr? n?u s? thu? GTGT ?u v?o c?a d? ?n ?u t? m?i ch?a ??c kh?u tr? h?t t? 300 tri?u ?ng tr? l?n th? ??c ho?n thu? GTGT cho d? ?n ?u t?. Sau khi b? tr? n?u s? thu? GTGT ?u v?o c?a d? ?n ?u t? m?i ch?a ??c kh?u tr? h?t nh? h?n 300 tri?u ?ng th? k?t chuy?n v?o s? thu? GTGT ?u v?o c?a d? ?n ?u t? c?a k? k? khai ti?p theo. Tr??ng h?p trong k? k? khai, c? s? kinh doanh c? s? thu? GTGT ?u v?o c?a ho?t ?ng s?n xu?t kinh doanh ch?a ??c kh?u tr? h?t v? s? thu? GTGT ?u v?o c?a d? ?n ?u t? m?i th? c? s? kinh doanh ??c ho?n thu? theo h??ng d?n t?i kho?n 1 v? kho?n 3 i?u n?y theo quy ?nh. Ri?ng ?i v?i d? ?n quan tr?ng qu?c gia do Qu?c h?i quy?t ?nh ch? tr??ng ?u t? v? quy ?nh ti?u chu?n d? ?n th? kh?ng th?c hi?n k?t chuy?n m? th?c hi?n theo h??ng d?n ri?ng c?a B? T?i ch?nh.Tr??ng h?p c? s? kinh doanh c? quy?t ?nh th?nh l?p c?c Ban Qu?n l? d? ?n ho?c chi nh?nh ?ng t?i c?c t?nh, th?nh ph? tr?c thu?c trung ??ng kh?c v?i t?nh, th?nh ph? n?i ?ng tr? s? ch?nh ? thay m?t ng??i n?p thu? tr?c ti?p qu?n l? m?t ho?c nhi?u d? ?n ?u t? t?i nhi?u ?a ph??ng; Ban Qu?n l? d? ?n, chi nh?nh c? con d?u theo quy ?nh c?a ph?p lu?t, l?u gi? s? s?ch ch?ng t? theo quy ?nh c?a ph?p lu?t v? k? to?n, c? t?i kho?n g?i t?i ng?n h?ng, ? ng k? thu? v? ??c c?p m? s? thu? th? Ban Qu?n l? d? ?n, chi nh?nh ph?i l?p h? s? khai thu?, ho?n thu? ri?ng v?i c? quan thu? ?a ph??ng n?i ng k? thu?. Khi d? ?n ?u t? ? th?nh l?p doanh nghi?p ? ho?n th?nh v? ho?n t?t c?c th? t?c v? ng k? kinh doanh, ng k? n?p thu?, c? s? kinh doanh l? ch? d? ?n ?u t? ph?i t?ng h?p s? thu? gi? tr? gia tng ph?t sinh, s? thu? gi? tr? gia tng ? ho?n, s? thu? gi? tr? gia tng ch?a ??c ho?n c?a d? ?n ? b?n giao cho doanh nghi?p m?i th?nh l?p ? doanh nghi?p m?i th?c hi?n k? khai, n?p thu? v? ? ngh? ho?n thu? gi? tr? gia tng theo quy ?nh v?i c? quan thu? qu?n l? tr?c ti?p.D? ?n ?u t? ??c ho?n thu? GTGT theo quy ?nh t?i kho?n 2, kho?n 3 i?u n?y l? d? ?n ?u t? ??c c? quan c? th?m quy?n ph? duy?t theo quy ?nh c?a ph?p lu?t v? ?u t?. Tr??ng h?p d? ?n ?u t? kh?ng thu?c ?i t??ng ??c ph? duy?t theo quy ?nh c?a ph?p lu?t v? ?u t? th? ph?i c? ph??ng ?n ?u t? ??c ng??i c? th?m quy?n ra quy?t ?nh ?u t? ph? duy?t. V? d? 78: C?ng ty A c? tr? s? ch?nh t?i H? N?i, th?ng 3/2014, C?ng ty c? d? ?n ?u t? m?i t?i H?ng Y?n, d? ?n ang trong giai o?n ?u t?, ch?a i v?o ho?t ?ng, ch?a ng k? kinh doanh, ch?a ng k? thu?, C?ng ty A th?c hi?n k? khai ri?ng thu? GTGT ?u v?o c?a d? ?n ?u t? n?y t?i H? N?i tr?n T? khai thu? GTGT d?nh cho d? ?n ?u t?. Th?ng 4/2014 s? thu? GTGT ?u v?o c?a d? ?n ?u t? l? 500 tri?u ?ng; s? thu? GTGT ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh m? C?ng ty ang th?c hi?n l? 900 tri?u ?ng. C?ng ty A ph?i b? tr? 500 tri?u ?ng thu? GTGT ?u v?o c?a d? ?n ?u t? v?i s? thu? ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh ang th?c hi?n (900 tri?u ?ng), v?y C?ng ty A c?n ph?i n?p trong k? t?nh thu? th?ng 4/2014 l? 400 tri?u ?ng. V? d? 79: C?ng ty B c? tr? s? ch?nh t?i H?i Ph?ng, th?ng 3/2014, C?ng ty c? d? ?n ?u t? m?i t?i Th?i B?nh, d? ?n ang trong giai o?n ?u t?, ch?a i v?o ho?t ?ng, ch?a ng k? kinh doanh, ch?a ng k? thu?, C?ng ty B th?c hi?n k? khai ri?ng thu? GTGT ?u v?o c?a d? ?n ?u t? n?y t?i H?i Ph?ng tr?n T? khai thu? GTGT d?nh cho d? ?n ?u t?. Th?ng 4/2014 s? thu? GTGT ?u v?o c?a d? ?n ?u t? l? 500 tri?u ?ng; s? thu? GTGT ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh m? C?ng ty ang th?c hi?n l? 200 tri?u ?ng. C?ng ty B ph?i b? tr? 200 tri?u ?ng thu? GTGT ?u v?o c?a d? ?n ?u t? v?i s? thu? ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh ang th?c hi?n (200 tri?u ?ng). V?y, k? t?nh thu? th?ng 4/2014 C?ng ty B c? s? thu? GTGT ?u v?o c?a d? ?n ?u t? m?i ch?a ??c kh?u tr? h?t l? 300 tri?u ?ng. C?ng ty B ??c x?t ho?n thu? GTGT cho d? ?n ?u t?. V? d? 80: C?ng ty C c? tr? s? ch?nh t?i th?nh ph? H? Ch? Minh, th?ng 3/2014, C?ng ty c? d? ?n ?u t? m?i t?i ?ng Nai, d? ?n ang trong giai o?n ?u t?, ch?a i v?o ho?t ?ng, ch?a ng k? kinh doanh, ch?a ng k? thu?, C?ng ty C th?c hi?n k? khai ri?ng thu? GTGT ?u v?o c?a d? ?n ?u t? n?y t?i TP. H? Ch? Minh tr?n T? khai thu? GTGT d?nh cho d? ?n ?u t?. Th?ng 4/2014 s? thu? GTGT ?u v?o c?a d? ?n ?u t? l? 500 tri?u ?ng; s? thu? GTGT ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh m? C?ng ty ang th?c hi?n l? 300 tri?u ?ng. C?ng ty C ph?i b? tr? 300 tri?u ?ng thu? GTGT ?u v?o c?a d? ?n ?u t? v?i s? thu? ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh ang th?c hi?n (300 tri?u ?ng). V?y, k? t?nh thu? th?ng 4/2014 C?ng ty C c? s? thu? GTGT ?u v?o c?a d? ?n ?u t? m?i ch?a ??c kh?u tr? h?t l? 200 tri?u ?ng. C?ng ty C kh?ng thu?c tr??ng h?p ??c x?t ho?n thu? GTGT cho d? ?n ?u t?, C?ng ty C th?c hi?n k?t chuy?n 200 tri?u ?ng v?o s? thu? GTGT ?u v?o c?a d? ?n ?u t? c?a k? k? khai th?ng 5/2014. V? d? 81: C?ng ty D c? tr? s? ch?nh t?i th?nh ph? ? N?ng, th?ng 3/2014, C?ng ty c? d? ?n ?u t? m?i t?i Qu?ng Nam, d? ?n ang trong giai o?n ?u t?, ch?a i v?o ho?t ?ng, ch?a ng k? kinh doanh, ch?a ng k? thu?, C?ng ty D th?c hi?n k? khai ri?ng thu? GTGT ?u v?o c?a d? ?n ?u t? n?y t?i th?nh ph? ? N?ng tr?n T? khai thu? GTGT d?nh cho d? ?n ?u t?. Th?ng 4/2014 s? thu? GTGT ?u v?o c?a d? ?n ?u t? l? 500 tri?u ?ng; s? thu? GTGT ch?a ??c kh?u tr? h?t c?a ho?t ?ng s?n xu?t kinh doanh m? C?ng ty ang th?c hi?n l? 100 tri?u ?ng. V?y, t?i k? t?nh thu? th?ng 4/2014, s? thu? GTGT ?u v?o c?a d? ?n ?u t? (500 tri?u ?ng) thu?c tr??ng h?p ??c x?t ho?n thu? GTGT cho d? ?n ?u t?, s? thu? GTGT ch?a ??c kh?u tr? h?t c?a ho?t ?ng s?n xu?t kinh doanh ang th?c hi?n (100 tri?u ?ng) th? ??c x?t ho?n thu? GTGT theo quy ?nh t?i kho?n 1 i?u n?y.4. C? s? kinh doanh trong th?ng (?i v?i tr??ng h?p k? khai theo th?ng), qu? (?i v?i tr??ng h?p k? khai theo qu?) c? h?ng ho?, d?ch v? xu?t kh?u n?u thu? GTGT ?u v?o c?a h?ng h?a, d?ch v? xu?t kh?u ch?a ??c kh?u tr? t? 300 tri?u ?ng tr? l?n th? ??c ho?n thu? gi? tr? gia tng theo th?ng, qu?; tr??ng h?p trong th?ng, qu? s? thu? gi? tr? gia tng ?u v?o c?a h?ng h?a, d?ch v? xu?t kh?u ch?a ??c kh?u tr? ch?a ? 300 tri?u ?ng th? ??c kh?u tr? v?o th?ng, qu? ti?p theo.C? s? kinh doanh trong th?ng/qu? v?a c? h?ng ho?, d?ch v? xu?t kh?u, v?a c? h?ng ho?, d?ch v? b?n trong n??c th? c? s? kinh doanh ??c ho?n thu? GTGT cho h?ng ho?, d?ch v? xu?t kh?u n?u s? thu? GTGT ?u v?o c?a h?ng ho?, d?ch v? xu?t kh?u ch?a ??c kh?u tr? h?t t? 300 tri?u ?ng tr? l?n.S? thu? GTGT ?u v?o ??c ho?n cho h?ng ho?, d?ch v? xu?t kh?u ??c x?c ?nh nh? sau: S? thu? GTGT ch?a kh?u tr? h?t c?a th?ng /qu?=Thu? GTGT ?u ra c?a h?ng h?a, d?ch v? b?n trong n??c_T?ng s? thu? GTGT ?u v?o ??c kh?u tr? trong th?ng/qu? (bao g?m: thu? GTGT ?u v?o ph?c v? ho?t ?ng xu?t kh?u, ph?c v? ho?t ?ng kinh doanh trong n??c ch?u thu? trong th?ng/qu? v? thu? GTGT ch?a kh?u tr? h?t t? th?ng/qu? tr??c chuy?n sang)S? thu? GTGT ?u v?o c?a h?ng h?a, d?ch v? xu?t kh?u =S? thu? GTGT ch?a kh?u tr? h?t c?a th?ng/qu?T?ng doanh thu xu?t kh?u trong k? T?ng doanh thu h?ng h?a, d?ch v? trong k? b?n ra ch?u thu? (bao g?m c? doanh thu xu?t kh?u)Ri?ng ?i v?i c? s? kinh doanh th??ng m?i mua h?ng h?a ? th?c hi?n xu?t kh?u th? s? thu? GTGT ?u v?o ??c ho?n cho h?ng ho? xu?t kh?u ??c x?c ?nh nh? sau:S? thu? GTGT ?u v?o c?a h?ng h?a, d?ch v? xu?t kh?u=S? thu? GTGT ch?a kh?u tr? h?t c?a th?ng /qu?-S? thu? GTGT ?u v?o c?a h?ng ho? c?n t?n kho cu?i th?ng/qu?xT?ng doanh thu xu?t kh?u trong k?T?ng doanh thu h?ng h?a, d?ch v? trong k? b?n ra ch?u thu? (bao g?m c? doanh thu xu?t kh?u) x 100%N?u s? thu? GTGT ?u v?o c?a h?ng h?a, d?ch v? xu?t kh?u ? t?nh ph?n b? nh? tr?n ch?a ??c kh?u tr? nh? h?n 300 tri?u ?ng th? c? s? kinh doanh kh?ng ??c x?t ho?n thu? theo th?ng/qu? m? k?t chuy?n sang k? t?nh thu? ti?p theo; n?u s? thu? GTGT ?u v?o c?a h?ng h?a, d?ch v? xu?t kh?u ch?a ??c kh?u tr? t? 300 tri?u ?ng tr? l?n th? c? s? kinh doanh ??c ho?n thu? GTGT theo th?ng/qu?. V? d? 82: Th?ng 3/2014 T? khai thu? GTGT c?a doanh nghi?p X c? s? li?u: - Thu? GTGT k? tr??c chuy?n sang: 0,15 t? ?ng.- Thu? GTGT ?u v?o ph?c v? ho?t ?ng xu?t kh?u, ph?c v? ho?t ?ng kinh doanh trong n??c ch?u thu? ph?t sinh trong th?ng: 4,8 t? ?ng.- T?ng doanh thu (TDT) l? 21,6 t?, trong ?: doanh thu xu?t kh?u (DTXK) l? 13,2 t? ?ng, doanh thu b?n trong n??c ch?u thu? GTGT l? 8,4 t? ?ng.T? l? % DTXK/TDT = 13,2/21,6 x 100% = 61%.- Thu? GTGT ?u ra c?a h?ng ho?, d?ch v? b?n trong n??c l? 0,84 t? ?ng. S? thu? GTGT ??c ho?n theo th?ng c?a h?ng xu?t kh?u ??c x?c ?nh nh? sau: S? thu? GTGT ch?a kh?u tr? h?t c?a th?ng =0,84 t? ?ng-(0,15 + 4,8 ) t? ?ng=- 4,11 t? ?ng.Nh? v?y s? thu? GTGT ch?a kh?u tr? h?t c?a th?ng l? 4,11 t? ?ng. X?c ?nh s? thu? GTGT ?u v?o c?a h?ng xu?t kh?u S? thu? GTGT ?u v?o c?a h?ng h?a xu?t kh?u =4,11 t? ?ngx61%=2,507 t? ?ngS? thu? GTGT ?u v?o c?a h?ng xu?t kh?u (sau khi b? tr? v? sau khi ph?n b?) ch?a kh?u tr? h?t l? 2,507 t? ?ng l?n h?n (>) 300 tri?u ?ng, theo ? doanh nghi?p ??c ho?n 2,507 t? ?ng ti?n thu? GTGT theo th?ng/qu?. S? thu? GTGT ?u v?o c?a h?ng h?a, d?ch v? b?n trong n??c kh?ng ??c ho?n theo th?ng l? 1,603 t? ?ng (1,603 t? = 4,11 t? - 2,507 t?) ??c chuy?n k? sau kh?u tr? ti?p.V? d? 83: Th?ng 3/2014 T? khai thu? GTGT c?a doanh nghi?p th??ng m?i XNK X c? s? li?u: - Thu? GTGT k? tr??c chuy?n sang: 200 tri?u ?ng.- Thu? GTGT ?u v?o ph?c v? ho?t ?ng xu?t kh?u, ph?c v? ho?t ?ng kinh doanh trong n??c ch?u thu? ph?t sinh trong th?ng: 4,8 t? ?ng.- T?ng doanh thu (TDT) l? 21,6 t?, trong ?: doanh thu xu?t kh?u (DTXK) l? 13,2 t? ?ng, doanh thu b?n trong n??c ch?u thu? GTGT l? 8,4 t? ?ng.T? l? % DTXK/TDT = 13,2/21,6 x 100% = 61%.- Thu? GTGT ?u ra c?a h?ng ho?, d?ch v? b?n trong n??c l? 840 tri?u ?ng.- Gi? tr? h?ng ho? t?n kho c? thu? GTGT ?u v?o cu?i th?ng 3/2014 l? 10 t? ?ng, t??ng ??ng thu? GTGT ?u v?o ? k? khai, kh?u tr? l? 1 t? ?ng (thu? su?t l? 10%) S? thu? GTGT ??c ho?n theo th?ng c?a h?ng xu?t kh?u ??c x?c ?nh nh? sau: S? thu? GTGT ch?a kh?u tr? h?t c?a th?ng =840 tri?u ?ng-(200 tri?u + 4.800 tri?u ?ng) = - 4.160 tri?u ?ngS? thu? GTGT ?u v?o c?n ??c kh?u tr? sau khi lo?i tr? s? thu? GTGT ?u v?o c?a h?ng ho?, nguy?n v?t li?u c?n t?n kho l?: 4.160 tri?u ?ng  1.000 tri?u ?ng = 3.160 tri?u ?ng X?c ?nh s? thu? GTGT ?u v?o c?a h?ng xu?t kh?u S? thu? GTGT ?u v?o c?a h?ng h?a xu?t kh?u =3.160 tri?u ?ngX61%=1.927,6 tri?u ?ngS? thu? GTGT ?u v?o c?a h?ng xu?t kh?u (sau khi b? tr? v? sau khi ph?n b?) ch?a kh?u tr? h?t l? 1.927,6 tri?u ?ng l?n h?n (>) 300 tri?u, theo ?, doanh nghi?p ??c ho?n 1.927,6 tri?u ?ng ti?n thu? GTGT theo th?ng/qu?. S? thu? GTGT ?u v?o c?a h?ng h?a, d?ch v? b?n trong n??c v? t?n kho kh?ng ??c ho?n theo th?ng l? 2.232,4 tri?u ?ng (2.232,4 tri?u ?ng = 4.160 tri?u ?ng - 1.927,6 tri?u ?ng) ??c chuy?n k? sau kh?u tr? ti?p. ?i t??ng ??c ho?n thu? trong m?t s? tr??ng h?p xu?t kh?u nh? sau: ?i v?i tr??ng h?p u? th?c xu?t kh?u, l? c? s? c? h?ng ho? u? th?c xu?t kh?u; ?i v?i gia c?ng chuy?n ti?p, l? c? s? k? h?p ?ng gia c?ng xu?t kh?u v?i ph?a n??c ngo?i; ?i v?i h?ng ho? xu?t kh?u ? th?c hi?n c?ng tr?nh x?y d?ng ? n??c ngo?i, l? doanh nghi?p c? h?ng ho?, v?t t? xu?t kh?u th?c hi?n c?ng tr?nh x?y d?ng ? n??c ngo?i; ?i v?i h?ng ho? xu?t kh?u t?i ch? l? c? s? kinh doanh c? h?ng ho? xu?t kh?u t?i ch?.5. C? s? kinh doanh n?p thu? gi? tr? gia tng theo ph??ng ph?p kh?u tr? thu? ??c ho?n thu? gi? tr? gia tng khi chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n, ch?m d?t ho?t ?ng c? s? thu? gi? tr? gia tng n?p th?a ho?c s? thu? gi? tr? gia tng ?u v?o ch?a ??c kh?u tr? h?t.Tr??ng h?p c? s? kinh doanh trong giai o?n ?u t? ch?a i v?o ho?t ?ng s?n xu?t kinh doanh gi?i th? kh?ng ph?t sinh thu? GTGT ?u ra c?a ho?t ?ng kinh doanh ch?nh theo d? ?n ?u t? th? kh?ng thu?c ?i t??ng ??c ho?n thu? GTGT. Tr??ng h?p c? s? kinh doanh ? ??c ho?n thu? cho d? ?n ?u t? th? ph?i truy ho?n s? thu? ? ??c ho?n cho ng?n s?ch nh? n??c.6. Ho?n thu? GTGT ?i v?i c?c ch??ng tr?nh, d? ?n s? d?ng ngu?n v?n h? tr? ph?t tri?n ch?nh th?c (ODA) kh?ng ho?n l?i ho?c vi?n tr? kh?ng ho?n l?i, vi?n tr? nh?n ?o:a) ?i v?i d? ?n s? d?ng v?n ODA kh?ng ho?n l?i: ch? ch??ng tr?nh, d? ?n ho?c nh? th?u ch?nh, t? ch?c do ph?a nh? t?i tr? n??c ngo?i ch? ?nh vi?c qu?n l? ch??ng tr?nh, d? ?n ??c ho?n l?i s? thu? GTGT ? tr? ?i v?i h?ng ho?, d?ch v? mua ? Vi?t Nam ? s? d?ng cho ch??ng tr?nh, d? ?n.b) T? ch?c ? Vi?t Nam s? d?ng ti?n vi?n tr? nh?n ?o c?a t? ch?c, c? nh?n n??c ngo?i ? mua h?ng ho?, d?ch v? ph?c v? cho ch??ng tr?nh, d? ?n vi?n tr? kh?ng ho?n l?i, vi?n tr? nh?n ?o t?i Vi?t Nam th? ??c ho?n thu? GTGT ? tr? c?a h?ng ho?, d?ch v? ?.V? d? 84: H?i ch? th?p ? ??c T? ch?c qu?c t? vi?n tr? ti?n ? mua h?ng vi?n tr? nh?n ?o cho nh?n d?n c?c t?nh b? thi?n tai l? 200 tri?u ?ng. Gi? tr? h?ng mua ch?a c? thu? l? 200 tri?u ?ng, thu? GTGT l? 20 tri?u ?ng. H?i ch? th?p ? s? ??c ho?n thu? theo quy ?nh l? 20 tri?u ?ng.Vi?c ho?n thu? GTGT ? tr? ?i v?i c?c ch??ng tr?nh, d? ?n s? d?ng ngu?n v?n h? tr? ph?t tri?n ch?nh th?c (ODA) kh?ng ho?n l?i th?c hi?n theo h??ng d?n c?a B? T?i ch?nh.7. ?i t??ng ??c h??ng quy?n ?u ?i mi?n tr? ngo?i giao theo quy ?nh c?a ph?p lu?t v? ?u ?i mi?n tr? ngo?i giao mua h?ng h?a, d?ch v? t?i Vi?t Nam ? s? d?ng ??c ho?n s? thu? gi? tr? gia tng ? tr? ghi tr?n ho? ?n gi? tr? gia tng ho?c tr?n ch?ng t? thanh to?n ghi gi? thanh to?n ? c? thu? gi? tr? gia tng. 8. Ng??i n??c ngo?i, ng??i Vi?t Nam ?nh c? ? n??c ngo?i mang h? chi?u ho?c gi?y t? nh?p c?nh do c? quan c? th?m quy?n n??c ngo?i c?p ??c ho?n thu? ?i v?i h?ng ho? mua t?i Vi?t Nam mang theo ng??i khi xu?t c?nh. Vi?c ho?n thu? GTGT th?c hi?n theo h??ng d?n c?a B? T?i ch?nh v? ho?n thu? GTGT ?i v?i h?ng ho? c?a ng??i n??c ngo?i, ng??i Vi?t Nam ?nh c? ? n??c ngo?i mua t?i Vi?t Nam mang theo khi xu?t c?nh.9. C? s? kinh doanh c? quy?t ?nh x? l? ho?n thu? c?a c? quan c? th?m quy?n theo quy ?nh c?a ph?p lu?t v? tr??ng h?p ho?n thu? gi? tr? gia tng theo i?u ??c qu?c t? m? C?ng h?a x? h?i ch? ngh)a Vi?t Nam l? th?nh vi?n.i?u 19. i?u ki?n v? th? t?c ho?n thu? GTGT1. C?c c? s? kinh doanh, t? ch?c thu?c ?i t??ng ??c ho?n thu? GTGT theo h??ng d?n t?i i?m 1, 2, 3, 4, 5 i?u 18 Th?ng t? n?y ph?i l? c? s? kinh doanh n?p thu? theo ph??ng ph?p kh?u tr?, ? ??c c?p gi?y ch?ng nh?n ng k? doanh nghi?p ho?c gi?y ph?p ?u t? (gi?y ph?p h?nh ngh?) ho?c quy?t ?nh th?nh l?p c?a c? quan c? th?m quy?n, c? con d?u theo ?ng quy ?nh c?a ph?p lu?t, l?p v? l?u gi? s? k? to?n, ch?ng t? k? to?n theo quy ?nh c?a ph?p lu?t v? k? to?n; c? t?i kho?n ti?n g?i t?i ng?n h?ng theo m? s? thu? c?a c? s? kinh doanh.2. C?c tr??ng h?p c? s? kinh doanh ? k? khai ? ngh? ho?n thu? tr?n T? khai thu? GTGT th? kh?ng ??c k?t chuy?n s? thu? ?u v?o ? ? ngh? ho?n thu? v?o s? thu? ??c kh?u tr? c?a th?ng ti?p sau.3. Th? t?c ho?n thu? GTGT th?c hi?n theo quy ?nh t?i Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh.i?u 20. N?i n?p thu?.1. Ng??i n?p thu? k? khai, n?p thu? GTGT t?i ?a ph??ng n?i s?n xu?t, kinh doanh. 2. Ng??i n?p thu? k? khai, n?p thu? GTGT theo ph??ng ph?p kh?u tr? c? c? s? s?n xu?t h?ch to?n ph? thu?c ?ng tr?n ?a b?n t?nh, th?nh ph? tr?c thu?c Trung ??ng kh?c v?i t?nh, th?nh ph? n?i ?ng tr? s? ch?nh th? ph?i n?p thu? GTGT t?i ?a ph??ng n?i c? c? s? s?n xu?t v? ?a ph??ng n?i ?ng tr? s? ch?nh.3. Tr??ng h?p doanh nghi?p, h?p t?c x? ?p d?ng ph??ng ph?p tr?c ti?p c? c? s? s?n xu?t ? t?nh, th?nh ph? kh?c n?i ?ng tr? s? ch?nh ho?c c? ho?t ?ng b?n h?ng v?ng lai ngo?i t?nh th? doanh nghi?p, h?p t?c x? th?c hi?n k? khai, n?p thu? GTGT theo t? l? % tr?n doanh thu ?i v?i doanh thu ph?t sinh ? ngo?i t?nh t?i ?a ph??ng n?i c? c? s? s?n xu?t, n?i b?n h?ng v?ng lai. Doanh nghi?p, h?p t?c x? kh?ng ph?i n?p thu? GTGT theo t? l? % tr?n doanh thu t?i tr? s? ch?nh ?i v?i doanh thu ph?t sinh ? ngo?i t?nh ? k? khai, n?p thu?.4. Tr??ng h?p c? s? kinh doanh d?ch v? vi?n th?ng c? kinh doanh d?ch v? vi?n th?ng c??c tr? sau t?i ?a ph??ng c?p t?nh, th?nh ph? tr?c thu?c Trung ??ng kh?c v?i t?nh, th?nh ph? n?i ?ng tr? s? ch?nh v? th?nh l?p chi nh?nh h?ch to?n ph? thu?c n?p thu? GTGT theo ph??ng ph?p kh?u tr? c?ng tham gia kinh doanh d?ch v? vi?n th?ng c??c tr? sau t?i ?a ph??ng ? th? c? s? kinh doanh d?ch v? vi?n th?ng th?c hi?n khai, n?p thu? GTGT ?i v?i d?ch v? vi?n th?ng c??c tr? sau nh? sau:- Khai thu? GTGT ?i v?i doanh thu d?ch v? vi?n th?ng c??c tr? sau c?a to?n c? s? kinh doanh v?i c? quan thu? qu?n l? tr?c ti?p tr? s? ch?nh.- N?p thu? GTGT t?i ?a ph??ng n?i ?ng tr? s? ch?nh v? t?i ?a ph??ng n?i c? chi nh?nh h?ch to?n ph? thu?c.S? thu? GTGT ph?i n?p t?i ?a ph??ng n?i c? chi nh?nh h?ch to?n ph? thu?c ??c x?c ?nh theo t? l? 2% (?i v?i d?ch v? vi?n th?ng c??c tr? sau ch?u thu? GTGT v?i thu? su?t 10%) tr?n doanh thu (ch?a c? thu? GTGT) d?ch v? vi?n th?ng c??c tr? sau t?i ?a ph??ng n?i c? chi nh?nh h?ch to?n ph? thu?c.5. Vi?c khai thu?, n?p thu? GTGT ??c th?c hi?n theo quy ?nh t?i Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh Lu?t Qu?n l? thu?.Ch??ng IVT? CH?C TH?C HI?Ni?u 21. Hi?u l?c thi h?nh1. Th?ng t? n?y c? hi?u l?c thi h?nh t? ng?y 01 th?ng 01 nm 2014, thay th? Th?ng t? s? 06/2012/TT-BTC ng?y 11/01/2012 v? Th?ng t? s? 65/2013/TT-BTC ng?y 17/5/2013 c?a B? T?i ch?nh.2. ?i v?i tr??ng h?p t? ng?y 1/7/2013, c? s? kinh doanh th?c hi?n khai thu? GTGT theo qu? th? ?n tr??c k? t?nh thu? th?ng 1/2014 (?i v?i tr??ng h?p k? khai theo th?ng) ho?c tr??c k? t?nh thu? qu? 1/2014 (?i v?i tr??ng h?p k? khai theo qu?), c? s? kinh doanh ??c ho?n thu? GTGT n?u trong 3 k? t?nh thu? li?n t?c c? s? thu? GTGT ?u v?o ch?a kh?u tr? h?t.V? d? 85: Doanh nghi?p A th?ng 5/2013, th?ng 6/2013 th?c hi?n khai thu? theo th?ng, ?n qu? 3/2013 th?c hi?n khai thu? theo qu? th? n?u th?ng 5/2013, th?ng 6/2013 v? qu? 3/2013 ?u ph?t sinh s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t th? h?t qu? 3/2013 doanh nghi?p A ??c ho?n thu? GTGT.V? d? 86: Doanh nghi?p B th?ng 6/2013 th?c hi?n khai thu? theo th?ng, ?n qu? 3/2013 th?c hi?n khai thu? theo qu? th? n?u th?ng 6/2013, qu? 3/2013 v? qu? 4/2013 ?u ph?t sinh s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t th? h?t qu? 4/2013 doanh nghi?p B ??c ho?n thu? GTGT.3. Tr??ng h?p tr??c k? t?nh thu? th?ng 1/2014 (?i v?i tr??ng h?p k? khai theo th?ng) ho?c tr??c k? t?nh thu? qu? 1/2014 (?i v?i tr??ng h?p k? khai theo qu?), c?c c? s? kinh doanh ? i?u ki?n ??c ho?n thu? theo h??ng d?n t?i Th?ng t? s? 06/2012/TT-BTC ng?y 11/1/2012, Th?ng t? s? 65/2013/TT-BTC ng?y 17/5/2013 c?a B? T?i ch?nh th? ??c ho?n thu? GTGT theo h??ng d?n c?a Th?ng t? s? 06/2012/TT-BTC v? Th?ng t? s? 65/2013/TT-BTC n?u tr?n. Tr??ng h?p ?n h?t k? t?nh thu? th?ng 12/2013 (?i v?i tr??ng h?p k? khai theo th?ng) ho?c ?n h?t k? t?nh thu? qu? 4/2013 (?i v?i tr??ng h?p k? khai theo qu?), c? s? kinh doanh ch?a ? 3 k? t?nh thu? li?n t?c c? s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t th? s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t kh?ng ??c ho?n c?a nm 2013 ??c chuy?n ti?p sang nm 2014 ? k? khai kh?u tr? v? ?p d?ng ho?n thu? theo h??ng d?n t?i Kho?n 1 i?u 18 Th?ng t? n?y. V? d? 87: Doanh nghi?p A c? 3 th?ng (10/2013, 11/2013, 12/2013) ?u ph?t sinh s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t th? doanh nghi?p A ??c ho?n thu? GTGT theo h??ng d?n t?i kho?n 1 i?u 18 Th?ng t? s? 06/2012/TT-BTC ng?y 11/1/2012 c?a B? T?i ch?nh.V? d? 88: Doanh nghi?p B trong th?ng 10/2013 ph?t sinh s? thu? GTGT ph?i n?p, th?ng 11/2013 v? th?ng 12/2013 m?i c? s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t, ?n h?t k? t?nh thu? th?ng 12/2013, doanh nghi?p B kh?ng ? i?u ki?n ho?n thu? GTGT theo h??ng d?n t?i Th?ng t? s? 06/2012/TT-BTC th? s? thu? GTGT ch?a kh?u tr? h?t c?a th?ng 11, 12/2013 ??c chuy?n ti?p sang nm 2014 ? x?t ho?n thu? GTGT theo h??ng d?n t?i Kho?n 1 i?u 18 Th?ng t? n?y. V? d? 89: Doanh nghi?p C qu? 3/2013 ph?t sinh s? thu? ph?i n?p, qu? 4/2013 c? s? thu? GTGT ?u v?o ch?a ??c kh?u tr? h?t th? s? thu? GTGT ch?a ??c kh?u tr? h?t c?a qu? 4/2013 ??c chuy?n ti?p sang nm 2014 ? x?t ho?n thu? GTGT theo h??ng d?n t?i kho?n 1 i?u 18 Th?ng t? n?y. 4. ?i v?i h?a ?n GTGT mua h?ng h?a l? t?i s?n c? ?nh ph?t sinh tr??c ng?y 01/01/2014 th? c? s? kinh doanh th?c hi?n kh?u tr? theo h??ng d?n t?i Th?ng t? s? 06/2012/TT-BTC ng?y 11/1/2012 v? Th?ng t? s? 65/2013/TT-BTC ng?y 17/5/2013 c?a B? T?i ch?nh; ?i v?i h?a ?n GTGT mua h?ng h?a l? t?i s?n c? ?nh ph?t sinh k? t? ng?y 01/01/2014 th? c? s? kinh doanh th?c hi?n kh?u tr? theo h??ng d?n t?i Th?ng t? n?y. 5. ?i v?i h?a ?n GTGT mua h?ng h?a l? s?n ph?m tr?ng tr?t, chn nu?i, thu? s?n ch?a ch? bi?n th?nh c?c s?n ph?m kh?c ho?c ch? qua s? ch? th?ng th??ng ph?t sinh tr??c ng?y 01/01/2014 th? ? ngh? C?c thu? y?u c?u c?c c? s? kinh doanh th?c hi?n k? khai t?i B?ng k? h?ng h?a d?ch v? mua v?o theo T? khai thu? GTGT c?a k? t?nh thu? th?ng 12 nm 2013 ho?c qu? 4 nm 2013 ? n?p cho c? quan thu? theo th?i h?n quy ?nh. i?u 22. T? ch?c thu thu? GTGT1. C? quan Thu? ch?u tr?ch nhi?m t? ch?c th?c hi?n qu?n l? thu thu? gi? tr? gia tng v? ho?n thu? GTGT ?i v?i c? s? kinh doanh. 2. C? quan H?i quan ch?u tr?ch nhi?m t? ch?c th?c hi?n qu?n l? thu thu? GTGT ?i v?i h?ng h?a nh?p kh?u. Trong qu? tr?nh th?c hi?n, n?u c? kh? khn, v??ng m?c, ? ngh? c?c ?n v?, c? s? kinh doanh ph?n ?nh k?p th?i v? B? T?i ch?nh ? ??c gi?i quy?t k?p th?i./. N?i nh?n:- Vn ph?ng Trung ??ng v? c?c Ban c?a ?ng; - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?;- Vn ph?ng Ch? t?ch n??c, Qu?c h?i;- H?i ?ng d?n t?c v? c?c ?y ban c?a Qu?c h?i;- C?c B?, c? quan ngang B?, c? quan thu?c Ch?nh ph?;- Vi?n Ki?m s?t nh?n d?n t?i cao;- To? ?n nh?n d?n t?i cao;- Ki?m to?n nh? n??c;- UBTW M?t tr?n T? qu?c Vi?t Nam; - Vn ph?ng Ban ch? ?o Trung ??ng v? ph?ng ch?ng tham nhing;- C? quan Trung ??ng c?a c?c o?n th?;- HND, UBND, S? TC, C?c thu?, C?c H?i quan c?c t?nh, TP tr?c thu?c TW;- C?ng b?o;- C?c Ki?m tra vn b?n (B? T? ph?p);- Website Ch?nh ph?; - C?c ?n v? thu?c B?;- Website B? T?i ch?nh;- L?u: VT; TCT (VT, CS).KT. B? TR??NGTH? TR??NG ? Ho?ng Anh Tu?n PH? L?CB?NG DANH M?C NG?NH NGH?T?NH THU? GTGT THEO T? L? % TR?N DOANH THU (Ban h?nh k?m theo Th?ng t? s? 219/2013/TT-BTC ng?y 31/12/2013 c?a B? T?i ch?nh)1) Ph?n ph?i, cung c?p h?ng ho?: t? l? 1%- Ho?t ?ng b?n bu?n, b?n l? c?c lo?i h?ng h?a (tr? gi? tr? h?ng h?a ?i l? b?n ?ng gi? h??ng hoa h?ng).2) D?ch v?, x?y d?ng kh?ng bao th?u nguy?n v?t li?u: t? l? 5%- D?ch v? l?u tr?, kinh doanh kh?ch s?n, nh? ngh?, nh? tr?;- D?ch v? cho thu? nh?, ?t, c?a h?ng, nh? x??ng, cho thu? t?i s?n v? ? d?ng c? nh?n kh?c;- D?ch v? cho thu? kho b?i, m?y m?c, ph??ng ti?n v?n t?i; B?c x?p h?ng ho? v? ho?t ?ng d?ch v? h? tr? kh?c li?n quan ?n v?n t?i nh? kinh doanh b?n b?i, b?n v?, tr?ng gi? ph??ng ti?n;- D?ch v? b?u ch?nh, chuy?n ph?t th? t?n v? b?u ki?n;- D?ch v? m?i gi?i, ?u gi? v? hoa h?ng ?i l?;- D?ch v? t? v?n ph?p lu?t, t? v?n t?i ch?nh, k? to?n, ki?m to?n; d?ch v? l?m th? t?c h?nh ch?nh thu?, h?i quan;- D?ch v? x? l? d? li?u, cho thu? c?ng th?ng tin, thi?t b? c?ng ngh? th?ng tin, vi?n th?ng;- D?ch v? h? tr? vn ph?ng v? c?c d?ch v? h? tr? kinh doanh kh?c;- D?ch v? t?m h?i, massage, karaoke, vi tr??ng, bi-a, internet, game;- D?ch v? may o, gi?t l?; C?t t?c, l?m ?u, g?i ?u; - D?ch v? s?a ch?a kh?c bao g?m: s?a ch?a m?y vi t?nh v? c?c ? d?ng gia ?nh; - D?ch v? t? v?n, thi?t k?, gi?m s?t thi c?ng x?y d?ng c? b?n;- C?c d?ch v? kh?c;- X?y d?ng, l?p ?t kh?ng bao th?u nguy?n v?t li?u (bao g?m c? l?p ?t m?y m?c, thi?t b? c?ng nghi?p).3) S?n xu?t, v?n t?i, d?ch v? c? g?n v?i h?ng ho?, x?y d?ng c? bao th?u nguy?n v?t li?u: t? l? 3%- S?n xu?t, gia c?ng, ch? bi?n s?n ph?m h?ng h?a;- Khai th?c, ch? bi?n kho?ng s?n;- V?n t?i h?ng h?a, v?n t?i h?nh kh?ch;- D?ch v? k?m theo b?n h?ng h?a nh? d?ch v? ?o t?o, b?o d??ng, chuy?n giao c?ng ngh? k?m theo b?n s?n ph?m; - D?ch v? n u?ng; - D?ch v? s?a ch?a v? b?o d??ng m?y m?c thi?t b?, ph??ng ti?n v?n t?i, ? t?, m? t?, xe m?y v? xe c? ?ng c? kh?c; - X?y d?ng, l?p ?t c? bao th?u nguy?n v?t li?u (bao g?m c? l?p ?t m?y m?c, thi?t b? c?ng nghi?p).4) Ho?t ?ng kinh doanh kh?c: t? l? 2%- Ho?t ?ng s?n xu?t c?c s?n ph?m thu?c ?i t??ng t?nh thu? GTGT theo ph??ng ph?p kh?u tr? v?i m?c thu? su?t thu? GTGT 5%; - Ho?t ?ng cung c?p c?c d?ch v? thu?c ?i t??ng t?nh thu? GTGT theo ph??ng ph?p kh?u tr? v?i m?c thu? su?t thu? 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