{"id":4500,"date":"2025-10-12T22:34:18","date_gmt":"2025-10-12T15:34:18","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/luat-13-2008-qh12-quoc-hoi\/"},"modified":"2025-10-12T22:34:27","modified_gmt":"2025-10-12T15:34:27","slug":"luat-13-2008-qh12-quoc-hoi","status":"publish","type":"post","link":"https:\/\/hrspring.vn\/consult\/luat-13-2008-qh12-quoc-hoi\/","title":{"rendered":"Lu\u1eadt 13\/2008\/QH12 Qu\u1ed1c h\u1ed9i"},"content":{"rendered":"\n\t\t

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V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/h4>\n\t\t\t
T\u00f3m t\u1eaft n\u1ed9i dung<\/span><\/a><\/li>\n
N\u1ed9i dung<\/span><\/a><\/li>\n
Ti\u1ebfng Anh (English)<\/span><\/a><\/li>\n
V\u0103n b\u1ea3n g\u1ed1c\/PDF<\/span><\/a><\/li>\n
L\u01b0\u1ee3c \u0111\u1ed3<\/span><\/a><\/li>\n
Li\u00ean quan hi\u1ec7u l\u1ef1c<\/span><\/a><\/li>\n
Li\u00ean quan n\u1ed9i dung<\/span><\/a><\/li>\n
T\u1ea3i v\u1ec1<\/span><\/a><\/li><\/ul>
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Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008 s\u1ed1 13\/2008\/QH12 \u00e1p d\u1ee5ng 2024<\/span><\/h1>\n
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S\u1ed1 hi\u1ec7u:<\/b> <\/td>\n 13\/2008\/QH12 <\/td>\n <\/td>\n Lo\u1ea1i v\u0103n b\u1ea3n:<\/b> <\/td>\n Lu\u1eadt <\/td>\n<\/tr>\n
N\u01a1i ban h\u00e0nh:<\/b> <\/td>\n Qu\u1ed1c h\u1ed9i <\/td>\n <\/td>\n Ng\u01b0\u1eddi k\u00fd:<\/b> <\/td>\n Nguy\u1ec5n Ph\u00fa Tr\u1ecdng <\/td>\n<\/tr>\n
Ng\u00e0y ban h\u00e0nh:<\/b> <\/td>\n 03\/06\/2008 <\/td>\n <\/td>\n Ng\u00e0y hi\u1ec7u l\u1ef1c:<\/b> <\/td>\n 01\/01\/2009 <\/td>\n<\/tr>\n
Ng\u00e0y c\u00f4ng b\u00e1o:<\/b> <\/td>\n 11\/09\/2008 <\/td>\n <\/td>\n S\u1ed1 c\u00f4ng b\u00e1o:<\/b> <\/td>\n T\u1eeb s\u1ed1 509 \u0111\u1ebfn s\u1ed1 510 <\/td>\n<\/tr>\n
<\/td>\n T\u00ecnh tr\u1ea1ng:<\/b> <\/td>\n H\u1ebft hi\u1ec7u l\u1ef1c: 01\/07\/2025 <\/td>\n<\/tr>\n<\/table>\n
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QU\u1ed0C H\u1ed8I
——-<\/b><\/div>\n<\/td>\n
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C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
————–<\/b><\/div>\n<\/td>\n<\/tr>\n
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Lu\u1eadt s\u1ed1: 13\/2008\/QH12<\/div>\n<\/td>\n
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H\u00e0 N\u1ed9i, ng\u00e0y 03 th\u00e1ng 06 n\u0103m 2008<\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
\u00a0<\/p>\n
LU\u1eacT<\/span><\/b><\/a><\/div>\nTHU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/a><\/div>\n
C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam n\u0103m 1992<\/a> \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u theo Ngh\u1ecb quy\u1ebft s\u1ed1 51\/2001\/QH10<\/a>;
Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng,<\/i><\/p>\n
Ch\u01b0\u01a1ng 1.<\/b><\/a><\/p>\n
NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/a><\/div>\n\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0110i\u1ec1u ch\u1ec9nh<\/b><\/a><\/p>\n
Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u0103n c\u1ee9 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n
\u0110i\u1ec1u 2. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><\/a><\/p>\n
Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 thu\u1ebf t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1eeb s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng.<\/p>\n
\u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/b><\/a><\/p>\n
H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng \u1edf Vi\u1ec7t Nam l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, tr\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
\u0110i\u1ec1u 4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/a><\/p>\n
Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u01a1 s\u1edf kinh doanh) v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u).<\/p>\n
\u0110i\u1ec1u 5. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/b><\/a><\/p>\n
1. S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/a><\/p>\n
2. S\u1ea3n ph\u1ea9m l\u00e0 gi\u1ed1ng v\u1eadt nu\u00f4i, gi\u1ed1ng c\u00e2y tr\u1ed3ng, bao g\u1ed3m tr\u1ee9ng gi\u1ed1ng, con gi\u1ed1ng, c\u00e2y gi\u1ed1ng, h\u1ea1t gi\u1ed1ng, tinh d\u1ecbch, ph\u00f4i, v\u1eadt li\u1ec7u di truy\u1ec1n.<\/a><\/p>\n
3. T\u01b0\u1edbi, ti\u00eau n\u01b0\u1edbc; c\u00e0y, b\u1eeba \u0111\u1ea5t; n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng n\u1ed9i \u0111\u1ed3ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; d\u1ecbch v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p.<\/a><\/p>\n
4. S\u1ea3n ph\u1ea9m mu\u1ed1i \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb n\u01b0\u1edbc bi\u1ec3n, mu\u1ed1i m\u1ecf t\u1ef1 nhi\u00ean, mu\u1ed1i tinh, mu\u1ed1i i-\u1ed1t.<\/a><\/p>\n
5. Nh\u00e0 \u1edf thu\u1ed9c s\u1edf h\u1eefu Nh\u00e0 n\u01b0\u1edbc do Nh\u00e0 n\u01b0\u1edbc b\u00e1n cho ng\u01b0\u1eddi \u0111ang thu\u00ea.<\/a><\/p>\n
6. Chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/a><\/p>\n
7. B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m ng\u01b0\u1eddi h\u1ecdc, b\u1ea3o hi\u1ec3m v\u1eadt nu\u00f4i, b\u1ea3o hi\u1ec3m c\u00e2y tr\u1ed3ng v\u00e0 t\u00e1i b\u1ea3o hi\u1ec3m.<\/a><\/p>\n
8. D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng; kinh doanh ch\u1ee9ng kho\u00e1n; chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n; d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh, bao g\u1ed3m ho\u00e1n \u0111\u1ed5i l\u00e3i su\u1ea5t, h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n, h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai, quy\u1ec1n ch\u1ecdn mua, b\u00e1n ngo\u1ea1i t\u1ec7 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/a><\/p>\n
9. D\u1ecbch v\u1ee5 y t\u1ebf, d\u1ecbch v\u1ee5 th\u00fa y, bao g\u1ed3m d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, ph\u00f2ng b\u1ec7nh cho ng\u01b0\u1eddi v\u00e0 v\u1eadt nu\u00f4i.<\/a><\/p>\n
10. D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng c\u00f4ng \u00edch v\u00e0 In-ter-net ph\u1ed5 c\u1eadp theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n
11. D\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00f4ng c\u1ed9ng v\u1ec1 v\u1ec7 sinh, tho\u00e1t n\u01b0\u1edbc \u0111\u01b0\u1eddng ph\u1ed1 v\u00e0 khu d\u00e2n c\u01b0; duy tr\u00ec v\u01b0\u1eddn th\u00fa, v\u01b0\u1eddn hoa, c\u00f4ng vi\u00ean, c\u00e2y xanh \u0111\u01b0\u1eddng ph\u1ed1, chi\u1ebfu s\u00e1ng c\u00f4ng c\u1ed9ng; d\u1ecbch v\u1ee5 tang l\u1ec5.<\/a><\/p>\n
12. Duy tu, s\u1eeda ch\u1eefa, x\u00e2y d\u1ef1ng b\u1eb1ng ngu\u1ed3n v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n, v\u1ed1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, c\u00f4ng tr\u00ecnh ph\u1ee5c v\u1ee5 c\u00f4ng c\u1ed9ng, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u00e0 nh\u00e0 \u1edf cho \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i.<\/a><\/p>\n
13. D\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/a><\/p>\n
14. Ph\u00e1t s\u00f3ng truy\u1ec1n thanh, truy\u1ec1n h\u00ecnh b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/a><\/p>\n
15. Xu\u1ea5t b\u1ea3n, nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh b\u00e1o, t\u1ea1p ch\u00ed, b\u1ea3n tin chuy\u00ean ng\u00e0nh, s\u00e1ch ch\u00ednh tr\u1ecb, s\u00e1ch gi\u00e1o khoa, gi\u00e1o tr\u00ecnh, s\u00e1ch v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, s\u00e1ch khoa h\u1ecdc \u2013 k\u1ef9 thu\u1eadt, s\u00e1ch in b\u1eb1ng ch\u1eef d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 v\u00e0 tranh, \u1ea3nh, \u00e1p ph\u00edch tuy\u00ean truy\u1ec1n c\u1ed5 \u0111\u1ed9ng, k\u1ec3 c\u1ea3 d\u01b0\u1edbi d\u1ea1ng b\u0103ng ho\u1eb7c \u0111\u0129a ghi ti\u1ebfng, ghi h\u00ecnh, d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed; in ti\u1ec1n.<\/a><\/p>\n
16. V\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt, xe \u0111i\u1ec7n.<\/a><\/p>\n
17. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, v\u1eadt t\u01b0 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng v\u00e0 v\u1eadt t\u01b0 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u, kh\u00ed \u0111\u1ed1t; t\u00e0u bay, d\u00e0n khoan, t\u00e0u th\u1ee7y thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p, thu\u00ea c\u1ee7a n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u0111\u1ec3 cho thu\u00ea.<\/a><\/p>\n
18. V\u0169 kh\u00ed, kh\u00ed t\u00e0i chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh.<\/a><\/p>\n
19. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong tr\u01b0\u1eddng h\u1ee3p vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i; qu\u00e0 t\u1eb7ng cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n; qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng cho c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7; \u0111\u1ed3 d\u00f9ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i theo ti\u00eau chu\u1ea9n mi\u1ec5n tr\u1eeb ngo\u1ea1i giao; h\u00e0ng mang theo ng\u01b0\u1eddi trong ti\u00eau chu\u1ea9n h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf.<\/a><\/p>\n
H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf \u0111\u1ec3 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u00ean tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i cho Vi\u1ec7t Nam.<\/p>\n
20. H\u00e0ng h\u00f3a chuy\u1ec3n kh\u1ea9u, qu\u00e1 c\u1ea3nh qua l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; h\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u; h\u00e0ng t\u1ea1m xu\u1ea5t kh\u1ea9u, t\u00e1i nh\u1eadp kh\u1ea9u; nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng s\u1ea3n xu\u1ea5t; gia c\u00f4ng xu\u1ea5t kh\u1ea9u k\u00fd k\u1ebft v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mua b\u00e1n gi\u1eefa n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c khu phi thu\u1ebf quan v\u00e0 gi\u1eefa c\u00e1c khu phi thu\u1ebf quan v\u1edbi nhau.<\/a><\/p>\n
21. Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a<\/a> Lu\u1eadt chuy\u1ec3n giao c\u00f4ng ngh\u1ec7<\/a>; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a<\/a> Lu\u1eadt s\u1edf h\u1eefu tr\u00ed tu\u1ec7<\/a>; ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh.<\/a><\/p>\n
22. V\u00e0ng nh\u1eadp kh\u1ea9u d\u1ea1ng th\u1ecfi, mi\u1ebfng ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ebf t\u00e1c th\u00e0nh s\u1ea3n ph\u1ea9m m\u1ef9 ngh\u1ec7, \u0111\u1ed3 trang s\u1ee9c hay s\u1ea3n ph\u1ea9m kh\u00e1c.<\/a><\/p>\n
23. S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/a><\/p>\n
24. S\u1ea3n ph\u1ea9m nh\u00e2n t\u1ea1o d\u00f9ng \u0111\u1ec3 thay th\u1ebf cho b\u1ed9 ph\u1eadn c\u01a1 th\u1ec3 c\u1ee7a ng\u01b0\u1eddi b\u1ec7nh; n\u1ea1ng, xe l\u0103n v\u00e0 d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng kh\u00e1c cho ng\u01b0\u1eddi t\u00e0n t\u1eadt.<\/a><\/p>\n
25. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u1ee9c thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u chung \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p trong n\u01b0\u1edbc.<\/a><\/p>\n
C\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 8 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
Ch\u01b0\u01a1ng 2.<\/b><\/a><\/p>\n
C\u0102N C\u1ee8 V\u00c0 PH\u01af\u01a0NG PH\u00c1P T\u00cdNH THU\u1ebe<\/span><\/b><\/a><\/div>\n\u0110i\u1ec1u 6. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/b><\/a><\/p>\n
C\u0103n c\u1ee9 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/p>\n
\u0110i\u1ec1u 7. Gi\u00e1 t\u00ednh thu\u1ebf<\/b><\/a><\/p>\n
1. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
a) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh b\u00e1n ra l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/a><\/p>\n
b) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 nh\u1eadp t\u1ea1i c\u1eeda kh\u1ea9u c\u1ed9ng v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3), c\u1ed9ng v\u1edbi thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3). Gi\u00e1 nh\u1eadp t\u1ea1i c\u1eeda kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u.<\/a><\/p>\n
c) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu t\u1eb7ng cho l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y;<\/p>\n
d) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 s\u1ed1 ti\u1ec1n cho thu\u00ea ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/a><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea t\u1eebng k\u1ef3 ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea cho m\u1ed9t th\u1eddi h\u1ea1n thu\u00ea th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 ti\u1ec1n cho thu\u00ea tr\u1ea3 t\u1eebng th\u1eddi k\u1ef3 ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc cho th\u1eddi h\u1ea1n thu\u00ea ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p thu\u00ea m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u1ee7a n\u01b0\u1edbc ngo\u00e0i lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 cho thu\u00ea l\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb gi\u00e1 thu\u00ea ph\u1ea3i tr\u1ea3 cho n\u01b0\u1edbc ngo\u00e0i.<\/p>\n
\u0111) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm l\u00e0 gi\u00e1 t\u00ednh theo gi\u00e1 b\u00e1n tr\u1ea3 m\u1ed9t l\u1ea7n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00f3, kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm;<\/p>\n
e) \u0110\u1ed1i v\u1edbi gia c\u00f4ng h\u00e0ng h\u00f3a l\u00e0 gi\u00e1 gia c\u00f4ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>\n
g) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh hay ph\u1ea7n c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n b\u00e0n giao ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb;<\/a><\/p>\n
h) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 gi\u00e1 b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, tr\u1eeb gi\u00e1 chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/a><\/p>\n
i) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd, m\u00f4i gi\u1edbi mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 h\u01b0\u1edfng hoa h\u1ed3ng l\u00e0 ti\u1ec1n hoa h\u1ed3ng thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>\n
k) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thanh to\u00e1n ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/a><\/p>\n <\/p>\n\n\n
<\/p>\n
Gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/div>\n<\/td>\n
<\/p>\n
=<\/div>\n<\/td>\n
<\/p>\n
Gi\u00e1 thanh to\u00e1n<\/div>\n<\/td>\n<\/tr>\n
\n
1 + thu\u1ebf su\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (%)<\/div>\n<\/td>\n<\/tr>\n<\/table>\n
2. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>\n
3. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf.<\/a><\/p>\n
\u0110i\u1ec1u 8. Thu\u1ebf su\u1ea5t<\/b><\/a><\/p>\n
1. M\u1ee9c thu\u1ebf su\u1ea5t 0% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh t\u1ea1i<\/a> \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> khi xu\u1ea5t kh\u1ea9u, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i; d\u1ecbch v\u1ee5 t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i; d\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh; d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng; s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a qua ch\u1ebf bi\u1ebfn quy \u0111\u1ecbnh t\u1ea1i<\/a> kho\u1ea3n 23 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
2. M\u1ee9c thu\u1ebf su\u1ea5t 5% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau \u0111\u00e2y:<\/a><\/p>\n
a) N\u01b0\u1edbc s\u1ea1ch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u00e0 sinh ho\u1ea1t;<\/p>\n
b) Ph\u00e2n b\u00f3n; qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n; thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh v\u00e0 ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng;<\/a><\/p>\n
c) Th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c;<\/a><\/p>\n
d) D\u1ecbch v\u1ee5 \u0111\u00e0o \u0111\u1eafp, n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng, ao h\u1ed3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; nu\u00f4i tr\u1ed3ng, ch\u0103m s\u00f3c, ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y tr\u1ed3ng; s\u01a1 ch\u1ebf, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p;<\/a><\/p>\n
\u0111) S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt,ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn, tr\u1eeb s\u1ea3n ph\u1ea9m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
e) M\u1ee7 cao su s\u01a1 ch\u1ebf; nh\u1ef1a th\u00f4ng s\u01a1 ch\u1ebf; l\u01b0\u1edbi, d\u00e2y gi\u1ec1ng v\u00e0 s\u1ee3i \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1;<\/a><\/p>\n
g) Th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng; l\u00e2m s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn, tr\u1eeb g\u1ed7, m\u0103ng v\u00e0 s\u1ea3n ph\u1ea9m quy \u0111\u1ecbnh t\u1ea1i<\/a> kho\u1ea3n 1 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
h) \u0110\u01b0\u1eddng; ph\u1ee5 ph\u1ea9m trong s\u1ea3n xu\u1ea5t \u0111\u01b0\u1eddng, bao g\u1ed3m g\u1ec9 \u0111\u01b0\u1eddng, b\u00e3 m\u00eda, b\u00e3 b\u00f9n;<\/a><\/p>\n
i) S\u1ea3n ph\u1ea9m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba, b\u00e8o t\u00e2y v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng kh\u00e1c s\u1ea3n xu\u1ea5t b\u1eb1ng nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb n\u00f4ng nghi\u1ec7p; b\u00f4ng s\u01a1 ch\u1ebf; gi\u1ea5y in b\u00e1o;<\/a><\/p>\n
k) M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, bao g\u1ed3m m\u00e1y c\u00e0y, m\u00e1y b\u1eeba, m\u00e1y c\u1ea5y, m\u00e1y gieo h\u1ea1t, m\u00e1y tu\u1ed1t l\u00faa, m\u00e1y g\u1eb7t, m\u00e1y g\u1eb7t \u0111\u1eadp li\u00ean h\u1ee3p, m\u00e1y thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p, m\u00e1y ho\u1eb7c b\u00ecnh b\u01a1m thu\u1ed1c tr\u1eeb s\u00e2u;<\/a><\/p>\n
l) Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf, b\u00f4ng, b\u0103ng v\u1ec7 sinh y t\u1ebf; thu\u1ed1c ph\u00f2ng b\u1ec7nh, ch\u1eefa b\u1ec7nh; s\u1ea3n ph\u1ea9m h\u00f3a d\u01b0\u1ee3c, d\u01b0\u1ee3c li\u1ec7u l\u00e0 nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t thu\u1ed1c ch\u1eefa b\u1ec7nh, thu\u1ed1c ph\u00f2ng b\u1ec7nh;<\/a><\/p>\n
m) Gi\u00e1o c\u1ee5 d\u00f9ng \u0111\u1ec3 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp, bao g\u1ed3m c\u00e1c lo\u1ea1i m\u00f4 h\u00ecnh, h\u00ecnh v\u1ebd, b\u1ea3ng, ph\u1ea5n, th\u01b0\u1edbc k\u1ebb, com-pa v\u00e0 c\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho gi\u1ea3ng d\u1ea1y, nghi\u00ean c\u1ee9u, th\u00ed nghi\u1ec7m khoa h\u1ecdc;<\/a><\/p>\n
n) Ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, tri\u1ec3n l\u00e3m, th\u1ec3 d\u1ee5c, th\u1ec3 thao; bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, s\u1ea3n xu\u1ea5t phim; nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh v\u00e0 chi\u1ebfu phim;<\/a><\/p>\n
o) \u0110\u1ed3 ch\u01a1i cho tr\u1ebb em; s\u00e1ch c\u00e1c lo\u1ea1i, tr\u1eeb s\u00e1ch quy \u0111\u1ecbnh t\u1ea1i<\/a> kho\u1ea3n 15 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
p) D\u1ecbch v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a<\/a> Lu\u1eadt khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/a>.<\/p>\n
3. M\u1ee9c thu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/a><\/p>\n
\u0110i\u1ec1u 9. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/b><\/a><\/p>\n
Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng g\u1ed3m ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n
\u0110i\u1ec1u 10. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/b><\/a><\/p>\n
1. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
a) S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf b\u1eb1ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb;<\/p>\n
b) S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra b\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>\n
c) S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb b\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0 \u0111\u00e1p \u1ee9ng \u0110i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
2. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/a><\/p>\n
\u0110i\u1ec1u 11. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><\/a><\/p>\n
1. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
a) S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng b\u1eb1ng gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>\n
b) Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 thanh to\u00e1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra tr\u1eeb gi\u00e1 thanh to\u00e1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n
a) C\u01a1 s\u1edf kinh doanh v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i\u00a0 Vi\u1ec7t Nam nh\u01b0ng c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb;<\/p>\n
b) Ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd.<\/a><\/p>\n
Ch\u01b0\u01a1ng 3.<\/b><\/a><\/p>\n
KH\u1ea4U TR\u1eea, HO\u00c0N THU\u1ebe<\/span><\/b><\/a><\/div>\n\u0110i\u1ec1u 12. Kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/b><\/a><\/p>\n
1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/a><\/p>\n
a) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9;<\/p>\n
b) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a,d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9;<\/p>\n
c) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9;<\/p>\n
d) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong th\u00e1ng n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung; th\u1eddi gian \u0111\u1ec3 k\u00ea khai, b\u1ed5 sung t\u1ed1i \u0111a l\u00e0 6 th\u00e1ng, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh sai s\u00f3t.<\/a><\/p>\n
2. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/a><\/p>\n
a) C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u;<\/a><\/p>\n
b) C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, tr\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng;<\/p>\n
c) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, ngo\u00e0i c\u00e1c \u0110i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi b\u00ean ngo\u00e0i v\u1ec1 vi\u1ec7c b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/a><\/p>\n
Vi\u1ec7c thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u d\u01b0\u1edbi h\u00ecnh th\u1ee9c thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u, tr\u1ea3 n\u1ee3 thay Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/p>\n
\u0110i\u1ec1u 13. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf<\/b><\/a><\/p>\n
1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ebfu trong ba th\u00e1ng li\u00ean t\u1ee5c tr\u1edf l\u00ean c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.<\/a><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho nh\u00e0 \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0 c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i t\u1eeb hai tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n
2. C\u01a1 s\u1edf kinh doanh trong th\u00e1ng c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb hai tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng.<\/a><\/p>\n
3. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.<\/a><\/p>\n
4. C\u01a1 s\u1edf kinh doanh c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/a><\/p>\n
\u0110i\u1ec1u 14. H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/b><\/a><\/p>\n
1. Vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/p>\n
a) C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng; h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang n\u1ed9i dung quy \u0111\u1ecbnh, bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ee5 thu, ph\u00ed thu th\u00eam (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng ghi kho\u1ea3n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 thanh to\u00e1n ghi tr\u00ean h\u00f3a \u0111\u01a1n nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/p>\n
b) C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/p>\n
2. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i tem, v\u00e9 l\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n in s\u1eb5n gi\u00e1 thanh to\u00e1n th\u00ec gi\u00e1 thanh to\u00e1n tem, v\u00e9 \u0111\u00f3 \u0111\u00e3 bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n
Ch\u01b0\u01a1ng 5.<\/b><\/a><\/p>\n
\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/b><\/a><\/div>\n\u0110i\u1ec1u 15. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/a><\/p>\n
1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009.<\/p>\n
2. Lu\u1eadt n\u00e0y thay th\u1ebf c\u00e1c lu\u1eadt sau \u0111\u00e2y:<\/p>\n
a) Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 1997<\/a>;<\/p>\n
b) Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 07\/2003\/QH11<\/a>;<\/p>\n
3. B\u00e3i b\u1ecf \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 57\/2005\/QH11<\/a>.<\/p>\n
\u0110i\u1ec1u 16. H\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/b><\/a><\/p>\n
Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c \u0110i\u1ec1u 5, 7, 8, 12, 13 v\u00e0 c\u00e1c n\u1ed9i dung c\u1ea7n thi\u1ebft kh\u00e1c c\u1ee7a Lu\u1eadt n\u00e0y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/p>\n
Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kh\u00f3a XII, k\u1ef3 h\u1ecdp th\u1ee9 3 th\u00f4ng qua ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008.<\/i><\/p>\n
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CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I<\/p>\n
Nguy\u1ec5n Ph\u00fa Tr\u1ecdng<\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
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M\u1ee4C L\u1ee4C V\u0102N B\u1ea2N <\/a> <\/p>\n
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In m\u1ee5c l\u1ee5c<\/a><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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THE NATIONAL ASSEMBLY<\/b>
<\/span>——–<\/b><\/div>\n<\/td>\n
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SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
———-<\/b><\/div>\n<\/td>\n<\/tr>\n
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No. <\/a>13\/2008\/QH12<\/a><\/div>\n<\/td>\n
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Hanoi, June 3, 2008<\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
\u00a0<\/p>\n
LAW<\/span><\/b><\/div>\n
ON VALUE-ADDED TAX<\/a><\/div>\n
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51\/2001\/QH10;
The National Assembly promulgates the Law on Value-Added Tax.<\/i><\/p>\n
Chapter I<\/b><\/a><\/p>\n
GENERAL PROVISIONS<\/span><\/b><\/div>\nArticle 1.- Governing scope<\/b><\/a><\/p>\n
This Law provides for objects subject and not subject to value-added tax, taxpayers, tax bases, tax calculation methods, and tax credit and refund.<\/p>\n
Article 2.- Value-added tax<\/b><\/a><\/p>\n
Value-added tax is a tax imposed on the added value of goods or services arising in the process from production, circulation to consumption.<\/p>\n
Article 3.- Taxable objects<\/b><\/a><\/p>\n
Goods and services used for production, trading or consumption in Vietnam are subject to value-added tax, except those specified in Article 5 of this Law.<\/p>\n
Article 4.- Taxpayers<\/b><\/a><\/p>\n
Taxpayers include organizations and individuals producing or trading in goods or services subject to value-added tax (below referred to as business establishments) and organizations and individuals importing goods subject to value-added tax (below referred to as importers).<\/p>\n
Article 5.- Non-taxable objects <\/b><\/a><\/p>\n
1. Cultivation and husbandry products, and reared and fished aquatic products which have not yet been processed into other products or have been just preliminarily processed and sold by producing and fishing organizations and individuals, and products at the stage of importation.<\/p>\n
2. Products which are animal breeds and plant varieties, including breeding eggs, breeding animals, seedlings, seeds, sperms, embryos and genetic materials.<\/p>\n
3. Irrigation and drainage; soil ploughing and harrowing; dredging of intra-field canals and ditches for agricultural production; services of harvesting farm produce.<\/p>\n
4. Salt products made of seawater, natural rock salt, refined salt and iodized salt.<\/p>\n
5. State-owned residential houses sold by the State to current tenants.<\/p>\n
6. Transfer of land use rights;<\/p>\n
7. Life insurance, student insurance, insurance on domestic animals, insurance on plants and reinsurance.<\/p>\n
8. Credit provision services; securities trading; capital transfer; derivative financial services, including interest-rate swap contracts, forward contracts, futures contracts, call or put options, foreign currency sales, and other derivative financial services as prescribed by law.<\/p>\n
9. Healthcare and animal health services, including medical examination and treatment and preventive services for humans and domestic animals.<\/p>\n
10. Public post and telecommunications and universal Internet services under the Governments programs.<\/p>\n
11. Public services on sanitation and water drainage in streets and residential areas; maintenance of zoos, flower gardens, parks, street greeneries and public lighting; funeral services;<\/p>\n
12. Renovation, repair and construction of cultural, artistic, public service and infrastructure works and residential houses for social policy beneficiaries, which are funded with peoples contributions or humanitarian aid.<\/p>\n
13. Teaching and vocational training as provided for by law.<\/p>\n
14. State budget-funded radio and television broadcasting.<\/p>\n
15. Publication, import and distribution of newspapers, journals, specialized bulletins, political books, textbooks, teaching materials, law books, scientific-technical books, books printed in ethnic minority languages as well as propaganda postcards, pictures and posters, including those in the form of audio or visual tapes or discs or electronic data; money printing.<\/p>\n
16. Mass transit by bus and tramcar.<\/p>\n
17. Machinery, equipment and supplies which cannot be manufactured at home and need to be imported for direct use in scientific research and technological development activities; machinery, equipment, spare parts, special-purpose means of transport and supplies which cannot be manufactured at home and need to be imported for prospecting, exploring and developing oil and gas fields; aircraft, drilling platforms and ships which cannot be manufactured at home and need to be imported for the formation of enterprises fixed assets or which are hired from foreign parties for production and business activities or for lease.<\/p>\n
18. Special-purpose weapons and military equipment for security and defense purposes.<\/p>\n
19. Goods imported as humanitarian aid or non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations or peoples armed forces units; donations or gifts for Vietnam-based individuals within the Government-prescribed quotas; belongings of foreign organizations and individuals within diplomatic immunity quotas; and personal effects within duty-free luggage quotas.<\/p>\n
Goods and services sold to foreign organizations or individuals or international organizations for use as humanitarian aid, and non-refundable aid to Vietnam.<\/p>\n
20. Goods transferred out of border gate or transited via the Vietnamese territory; goods temporarily imported for re-export; goods temporarily exported for re-import; raw materials imported for the production or processing of goods for export under contracts signed with foreign parties; goods and services traded between foreign countries and non-tariff areas and between non-tariff areas.<\/p>\n
21. Technology transfer under the Law on Technology Transfer; transfer of intellectual property rights under the Law on Intellectual Property; computer software.<\/p>\n
22. Gold imported in the form of bars or ingots which have not yet been processed into fine-art articles, jewelries or other products.<\/p>\n
23. Exported products which are unprocessed mined resources or minerals as prescribed by the Government.<\/p>\n
24. Artificial products used for the substitution of diseased peoples organs; crutches, wheelchairs and other tools used exclusively for the disabled.<\/p>\n
25. Goods and services of business individuals who have a monthly income lower than the common minimum salary level applicable to domestic organizations and enterprises.<\/p>\n
Establishments trading in non-taxable goods or services specified in this Article are not entitled to input value-added tax credit or refund, except the cases subject to the tax rate of 0% specified in Clause 1, Article 8 of this Law.<\/p>\n
Chapter II<\/b><\/a><\/p>\n
TAX BASES AND TAX CALCULATION METHODS<\/span><\/b><\/div>\nArticle 6.- Tax bases<\/b><\/a><\/p>\n
Value-added tax bases include taxable price and tax rate.<\/p>\n
Article 7.- Taxable price<\/b><\/a><\/p>\n
1. The taxable price is specified as follows:<\/p>\n
a\/ For goods and services sold by business establishments, the taxable price is the selling price exclusive of value-added tax. For excise tax-liable goods and services, the taxable price is the selling price inclusive of excise tax but exclusive of value-added tax;<\/p>\n
b\/ For imported goods, the taxable price is the border-gate import price plus import tax (if any) and excise tax (if any). The border-gate import price shall be determined under regulations on prices for calculating import tax;<\/p>\n
c\/ For goods and services used for barter, internal consumption or donation, the taxable price is the price for calculating value-added tax on goods and services of the same or equivalent kinds at the time of barter, consumption or donation;<\/p>\n
d\/ For asset lease, the taxable price is the rent exclusive of value-added tax;<\/p>\n
In case of asset lease for which rents are paid periodically or in advance for a certain lease duration, the taxable price is the rent paid periodically or in advance, exclusive of value-added tax;<\/p>\n
In case of hiring foreign machinery, equipment or means of transport which cannot be manufactured at home for sublease, the taxable price excludes the rent payable to the foreign party;<\/p>\n
e\/ For goods sold by mode of installment or deferred payment, the taxable price is the lump-sum selling price of such goods, exclusive of value-added tax, excluding the interest on installment or deferred payment;<\/p>\n
f\/ For goods processing, the taxable price is the processing remuneration exclusive of value-added tax;<\/p>\n
g\/ For construction and installation activities, the taxable price is the value of the handed-over work, work item or job, exclusive of value-added tax. If construction or installation activities do not cover materials, machinery or equipment, the taxable price is the construction or installation value, excluding the value of materials, machinery or equipment;<\/p>\n
h\/ For real estate trading, the taxable price is the real estate-selling price exclusive of value-added tax, excluding the charge for transferring land use rights or the land rent remittable into the state budget;<\/p>\n
i\/ For commission-enjoying goods or service trading agency and brokerage, the taxable price is the commission on these activities, exclusive of value-added tax;<\/p>\n
j\/ For goods and services for which payment documents indicating payment prices inclusive of value-added tax are used, the taxable price is determined according to the following formula:<\/p>\n <\/p>\n\n\n
\n
Price exclusive of value-added tax<\/div>\n<\/td>\n
\n
=<\/div>\n<\/td>\n
<\/p>\n
Payment price<\/div>\n<\/td>\n<\/tr>\n
\n
1 +<\/div>\n<\/td>\n
\n
goods or service tax rate (%)<\/div>\n<\/td>\n<\/tr>\n<\/table>\n
2. Taxable prices of goods and services specified in Clause 1 of this Article include surcharges and additional charges to be enjoyed by business establishments.<\/p>\n
3. Taxable prices are determined in Vietnam dong. In case taxpayers have foreign currency turnover, such turnover must be converted into Vietnam dong at the average exchange rate on the inter-bank foreign currency market, announced by the State Bank of Vietnam at the time turnover is generated, for the determination of taxable prices.<\/p>\n
Article 8.- Tax rates<\/b><\/a><\/p>\n
1. The tax rate of 0% applies to exported goods and services, international transportation and goods and services not liable to value-added tax specified in Article 5 of this Law upon exportation, except cases of transfer of technologies or intellectual property rights abroad; offshore reinsurance services; credit provision, capital transfer and derivative financial services; post and telecommunications services; and exported products which are unprocessed mined resources and minerals specified in Clause 23, Article 5 of this Law.<\/p>\n
2. The tax rate of 5% applies to the following goods and services:<\/p>\n
a\/ Clean water for production and daily life;<\/p>\n
b\/ Fertilizers; ores for fertilizer production; insecticides, pesticides and plant and animal growth stimulators;<\/p>\n
c\/ Feeds for cattle, poultry and other domestic animals;<\/p>\n
d\/ Services of digging, embanking and dredging canals, ditches, ponds and lakes for agricultural production; growing, tending, and preventing pests and insects for, plants; preliminary processing and preservation of agricultural products;<\/p>\n
e\/ Unprocessed cultivation, husbandry and fishery products, except products specified in Clause 1, Article 5 of this Law;<\/p>\n
f\/ Preliminarily processed rubber latex; preliminarily processed turpentine; nets, main ropes and fibers for making fishing-nets;<\/p>\n
g\/ Fresh and live food; unprocessed forest products, except timber, bamboo shoots and products specified in Clause 1, Article 5 of this Law;<\/p>\n
h\/ Sugar; by-products in sugar production, including molasses, bagasse and sludge;<\/p>\n
i\/ Products made of jute, rush, bamboo, leaf, straw, coconut husks and shells and Eichhornia crassipes, and other handicrafts made of agricultural raw materials; preliminarily processed cotton; paper for newspaper printing;<\/p>\n
j\/ Special-purpose machinery and equipment for agricultural production, including ploughing machines, harrowing machines, rice-planting machines, seeding machines, rice-plucking machines, reaping machines, combine harvesters, agricultural product harvesters, insecticide or pesticide pumps or sprayers;<\/p>\n
k\/ Medical equipment and instruments; medical cotton and bandage; preventive and curative medicines; pharmaco-chemistry products and pharmaceuticals used as raw materials for the production of curative and preventive medicines;<\/p>\n
l\/ Teaching and learning aids, including models, figures, boards, chalk, rulers, compasses, and equipment and tools exclusively used for teaching, research and scientific experiments;<\/p>\n
m\/ Cultural, exhibition, physical training and sports activities; art performances; film production; film import, distribution and screening;<\/p>\n
n\/ Children toys; books of all kinds, except books specified in Clause 15, Article 5 of this Law;<\/p>\n
o\/ Scientific and technological services under the Law on Science and Technology.<\/p>\n
3. The tax rate of 10% applies to goods and services not listed in Clauses 1 and 2 of this Article.<\/p>\n
Article 9.- Tax calculation methods<\/b><\/a><\/p>\n
Value-added tax calculation methods include value-added tax credit method and method of calculation of tax based directly on added value.<\/p>\n
Article 10.- Tax credit method<\/b><\/a><\/p>\n
1. The value-added tax credit method is specified as follows:<\/p>\n
a\/ The payable value-added tax amount according to the tax credit method is the output value-added tax amount minus the creditable input value-added tax amount;<\/p>\n
b\/ The output value-added tax amount is the total amount of value-added tax on sold goods and services indicated in the added-value invoice;<\/p>\n
c\/ The creditable input value-added tax amount is the total value-added tax amount indicated in the added-value invoice on goods or service purchase and the document proving the payment of value-added tax on imported goods, and must satisfy the conditions specified in Article 12 of this Law.<\/p>\n
2. The tax credit method applies to business establishments which fully observe regulations on accounting, invoices and documents as prescribed by the law on accounting, invoices and documents, and register to pay tax according to the tax credit method.<\/p>\n
Article 11.- Method of calculation of tax based directly on added value<\/b><\/a><\/p>\n
1. The method of calculation of tax based directly on added value is specified as follows:<\/p>\n
a\/ The payable value-added tax amount according to the method of calculation of tax based directly on added value is the added value of sold goods or services multiplied by the value-added tax rate;<\/p>\n
b\/ The added value is the selling price of goods or services minus the purchase price of such goods or services.<\/p>\n
2. The method of calculation of tax based directly on added value applies to the following cases:<\/p>\n
a\/ Business establishments and foreign business organizations and individuals without Vietnam-based resident establishments but having incomes generated in Vietnam that fail to fully observe regulations on accounting, invoices and documents;<\/p>\n
b\/ Gold, silver and gem trading activities.<\/p>\n
Chapter III<\/b><\/a><\/p>\n
TAX CREDIT AND REFUND<\/span><\/b><\/div>\nArticle 12.- Input value-added tax credit<\/b><\/a><\/p>\n
1. Business establishments which pay value-added tax according to the tax credit method are entitled to input value-added tax credit as follows:<\/p>\n
a\/ Input value-added tax on goods or services used for the production or trading of goods or services subject to value-added tax may be wholly credited;<\/p>\n
b\/ For goods or services used for the production and trading of goods or services both subject and not subject to value-added tax, only the amount of input value-added tax on goods or services used for the production and trading of goods or services subject to value-added tax is creditable. The input value-added tax on fixed assets used for the production and trading of goods or services both subject and not subject to value-added tax may be wholly credited;<\/p>\n
c\/ The input value-added tax on goods or services sold to organizations or individuals that use humanitarian or non-refundable aid capital may be wholly credited;<\/p>\n
d\/ The input value-added tax arising in a month shall be declared and credited upon the determination of the payable tax amount of that month. In case a business establishment detects errors in the declared or credited input value-added tax amount, additional declaration and credit may be conducted; the maximum time limit for additional declaration and credit is 6 months from the time of detecting errors.<\/p>\n
2. Conditions on a business establishment to be entitled to input value-added tax credit are specified as follows:<\/p>\n
a\/ Having an added-value invoice on goods or service purchase or a document proving the payment of value-added tax at the stage of importation;<\/p>\n
b\/ Having proof of payment by bank transfer for the purchased goods or services, except goods or services valued at under twenty million Vietnam dong upon each time of purchase;<\/p>\n
c\/ For exported goods and services, apart from the conditions specified at Points a and b of this Clause, the business establishment must also have a contract signed with a foreign party on goods sale or processing or service provision, a goods or service sale invoice, a proof of payment by bank transfer and a customs declaration.<\/p>\n
Payment for exported goods or services by clearing between exported goods or services and imported goods or services or paying debts on behalf of the State is considered payment by bank transfer.<\/p>\n
Article 13.- Cases eligible for tax refund<\/b><\/a> <\/b><\/p>\n
1. Business establishments which pay value-added tax according to the tax credit method are entitled to value-added tax refund if, for three or more consecutive months, they have some input value-added tax amount not yet fully credited.<\/p>\n
Business establishments having registered to pay value-added tax according to the tax credit method are entitled to tax refund if they have new investment projects and some amount of value-added tax on purchased goods or services used for investment not yet fully credited and the remaining tax amount of two hundred million Vietnam dong or more.<\/p>\n
2. Business establishments which export goods or services in a month are entitled to value-added tax refund on a monthly basis if they have a non-credited input value-added tax amount of two hundred million Vietnam dong or more.<\/p>\n
3. Business establishments which pay value-added tax according to the tax credit method are entitled to value-added tax refund if upon ownership transformation, enterprise transformation, merger, consolidation, separation, split, dissolution, bankruptcy or operation termination, they have an overpaid value-added tax amount or have some input value-added tax amount not yet fully credited.<\/p>\n
4. Business establishments possessing value-added tax refund decisions issued by competent agencies as provided for by law, and cases eligible for value-added tax refund under treaties to which the Socialist Republic of Vietnam is a contracting party.<\/p>\n
Article 14.- Invoices and documents<\/b><\/a><\/p>\n
1. Goods and service purchase and sale must be accompanied by invoices and documents according to law and the following regulations:<\/p>\n
a\/ Business establishments which pay value-added tax according to the tax credit method shall use added-value invoices; such an invoice must be filled in fully and properly, displaying all surcharges and additional charges (if any). In case value-added tax-subject goods or services are sold with added-value invoices that do not indicate value-added tax amounts, the output value-added tax shall be determined to be the payment price indicated in the invoice multiplied by the value-added tax rate, except cases specified in Clause 2 of this Article;<\/p>\n
b\/ Business establishments which pay tax according to the method of calculation of tax based directly on added value shall use sale invoices.<\/p>\n
2. For stamps and tickets which are payment documents pre-printed with payment prices, those prices are inclusive of value-added tax.<\/p>\n
Chapter IV<\/b><\/a><\/p>\n
IMPLEMENTATION PROVISIONS<\/span><\/b><\/div>\nArticle 15.- Implementation effect<\/b><\/a><\/p>\n
1. This Law takes effect on January 1, 2009.<\/p>\n
2. This Law replaces the following laws:<\/p>\n
a\/ The 1997 Law on Value-Added Tax;<\/p>\n
b\/ Law No. 07\/2003\/QH11 Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;<\/p>\n
3. To annul Article 2 of Law No. 57\/2005\/QH11 Amending and Supplementing a Number of Articles of the Law on Excise Tax and the Law on Value-Added Tax.<\/p>\n
Article 16.- Implementation guidance<\/b><\/a><\/p>\n
The Government shall detail and guide the implementation of Articles 5, 7, 8, 12 and 13 and other necessary contents of this Law to meet management requirements.<\/p>\n
This Law was passed on June 3, 2008, by the XIIth National Assembly of the Socialist Republic of Vietnam at its third session.<\/p>\n
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CHAIRMAN OF THE NATIONAL ASSEMBLY <\/p>\n
Nguyen Phu Trong <\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
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