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LUT THUGI TR GIA TNG

Lut s: 13 /2008/QH12, ngy 03/6/2008

Ngi trnh by: Nguyn ThCc

Ch tch Hi T vn thu Vit Nam

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NI DUNG S CN THIT BAN HNH LUT

THU GTGT MC TIU YU CU CA VICSA I LUT THU GTGT

NI DUNG CA LUT THUGTGT

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S CN THIT Lut thu GTGT thng qua 10/5/1997 c hiu

lc thi hnh 01/01/1999

Lut sa i, b sung: Ln I vo 3/9/1999;Ln II 27/10/2000; Ln III: 29/11/2001; Lnth IV: 28/11/2002; Ln th V: 17/6/2003;Ln th VI: 29/11/2005.

S thu: 1999: 19.813 t, 2002: 31.533 t,2006: 73.183 t, 2007: 96.672 t (thu GTGThng nhp khu 50%).

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S CN THITNhng hn ch:

Mt l, v din hng ho, dch vkhng chu thu GTGT Hai l, v thu sut thu GTGT

Ba l, v iu kin c khutr, c hon thu Bn l, v hnh thc vn bn

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MC TIU YU CU p ng yu cu pht trin kinh t - x hi ph hp vi thng

l quc t v hi nhp n gin, r rng, minh bch, ci cch hnh chnh, nng cao

hiu qu cng tc qun l thu thu, tnh tun th php lut vthu v ng b vi Lut qun l thu; Tng bc thc hin chng trnh ci cch thu; Khng gy bin ng cho sn xut, kinh doanh; Lut ho nhng ni dung thc hin sau 9 nm; m bo ngun thu cho ngn sch nh nc.

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TNGLut s: 13 /2008/QH12, ngy 03/6/2008

Lut Thu GTGTgm: 16 iu Chng I: Nhng qui nh chung (5 iu) Chng II: Cn c v phng php tnh

thu (6 iu) Chng III: khu tr, hon thu (3 iu)

Chng IV: iu khon thi hnh (2 iu)

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NI DUNG LUT1. V Phm vi iu chnh: iu 1 Lut ny quy nh v i tng

chu thu, i tng khng chuthu, ngi np thu, cn c v

phng php tnh thu, khu trv hon thu GTGT

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2. Ngi np thu: iu

4Ngi np thu GTGT:

t chc, c nhn SX, KD hng ha,dch v chu thu GTGTv

t chc, c nhn nhp khu hng

ha chu thu GTGT

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Ngi np thu: iu 4T chc, c nhn sn xut, kinh

doanh ti Vit Nam mua dch v

(k c trng hp mua dch v gnvi hng ho) ca t chc ncngoi khng c c s thng trti Vit Nam, c nhn nc ngoil i tng khng c tr ti VitNam

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Ngi np thu: iu 4 Trng hp mua dch v nh: sa cha phng tin

vn ti, my mc, thit b; qung co, tip th; xctin u t v thng mi; mi gii bn hng ho;o to; chia cc dch v bu chnh, vin thngquc t gia Vit Nam vi nc ngoi m cc dchv ny c thc hin ngoi Vit Nam th tchc, c nhn mua dch v hoc chia cc cho pha

nc ngoi khng phi np thu gi tr gia tng.

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. ng ng c uthu GTGT: . 5 (hh.. 4:

28 khon) 1. Sn phm trng trt, chn nui, thu sn

nui trng, nh bt cha ch bin thnh

cc sn phm khc hoc ch qua s chthng thng ca t chc, c nhn t SX,nh bt bn ra v khu NK.

2. Sn phm l ging vt nui, ging cytrng, bao gm trng ging, con ging,cy ging, ht ging, tinh dch, phi,vt liu di truyn.

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3.i tng khng chu

thu 3. Ti, tiu nc; cy, ba t; no

vt knh, mng ni ng phc v

SX nng nghip; dch v thu hoch snphm nng nghip.

4. Sn phm mui c SX t ncbin, mui m t nhin, mui tinh,mui i-t.

5. Nh thuc s hu nh nc do Nhnc bn cho ngi ang thu.

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3.i tng khng chu

thu 6. Chuyn quyn s dng t. 7. Bo him nhn th, BHngi hc, BH vt

nui, bo him cy trng v ti bo him. 8. Dch v cp tn dng; KD chng khon;

chuyn nhng vn; dch v ti chnh phisinh, bao gm hon i li sut, hp ngk hn, hp ng tng lai, quyn chn

mua, bn ngoi t v cc DV ti chnh phisinh khc theo quy nh ca PL.

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3.i tng khng chu

thu 9. Dch v y t, DV th y, bao gm

DV khm bnh, cha bnh, phngbnh cho ngi v vt nui.

10. Dch v bu chnh, vin thng cngch v Internet ph cp theo chngtrnh ca Chnh ph.

11. Dch v phc v cng cng v vsinh, thot nc ng ph v khu dnc; duy tr vn th, vn hoa, cngvin, cy xanh ng ph, chiu sngcng cng; DV tang l.

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3.i tng khng chu

thu 12. Duy tu, sa cha, xy dngbng ngun

vn ng gp ca ND v vn vin tr nhn o

i vicc cng trnh vn ha, ngh thut,cng trnh phc v cng cng, c s h tng vnh cho i tng chnh sch XH.

13. Dy hc, dy ngh theo quy nh ca

php lut. 14. Pht sng truyn thanh, truyn hnh bng

ngun vn NSNN.

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3.i tng khng chu

thu 15. Xut bn, nhp khu v pht hnh bo,

tp ch, bn tin chuyn ngnh, sch chnh tr,

sch gio khoa, gio trnh, sch vn bn phplut, sch KH - KT, sch in bng ch dn tcthiu s v tranh, nh, p phch tuyn truync ng, k c di dng bng hoc a

ghi ting, ghi hnh, d liu in t; in tin. 16. Vn chuyn hnh khch cng cng bng

xe but, xe in.

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3.i tng khng chu

thu 17. My mc, thit b, vt t thuc loi trong

nc cha SX c cn NK s dng trc tipvo hot ng nghin cu KH v pht trin

cng ngh;thit b, my mc, ph tng thay th, phngtin vn ti chuyn dng v VT thuc loi trongnc cha SX c cn NK tin hnh hotng tm kim, thm d, PT m du, kh t;

tu bay, dn khoan, tu thu thuc loi trongnc cha SX c cn NK to ti sn C caDN, thu ca nc ngoi phc v cho SX, KD v cho thu

18. V kh, kh ti chuyn dng phc v quc phng,an ninh.

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3.i tng khng chu

thu 19. - Hng ha NK trong cc trng hp vin tr nhn

o, vin tr khng hon li;- qu tng cho c quan NN, t chc chnh tr, t chc CT -

XH, t chc CTr XH - ngh nghip, t chc XH, t chcXH - ngh nghip, n v v trang ND;

- qu biu, qu tng cho c nhn ti VN theo mc quy nhca CP;

- dng ca t chc, c nhn nc ngoi theo tiu chunmin tr ngoi giao;

- hng mang theo ngi trong tiu chun hnh l min thu. HH, DV bn cho t chc, c nhn NN, t chc QT vintr N, vin tr khng hon li cho VN.

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3.i tng khng chu

thu 20. - Hng ho chuyn khu, qu cnh

qua lnh th VN;

- hng tm NK, ti XK v tm XK, ti NK;- nguyn liu NK SX, gia cng hng

ho XK theo hp ng SX, gia cngXK k kt vi bn nc ngoi;

- HH, DV c mua bn gia ncngoi vi cc khu phi thu quan vgia cc khu phi thu quan vi nhau.

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3.i tng khng chuthu

21. - Chuyn giao cng ngh theo quy nhca Lut chuyn giao cng ngh;

-

chuyn nhng quyn SH tr tu theo quinh ca Lut s hu tr tu;- phn mm my tnh. 22. Vng NK dng thi, ming cha c ch

tc thnh sn phm m ngh, trang sc haysn phm khc.

23. Sn phm XK l ti nguyn, khong snkhai thc cha qua ch bin theo quy nhca CP.

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3.i tng khng chuthu

24. - Sn phm nhn to dng thay thcho b phn c th ca ngi bnh;

- nng, xe ln v- dng c chuyn dng khc cho ngi tn tt. 25. Hng ha, dch v ca c nhn KD c mc

thu nhp bnh qun thng thp hn mc

lng ti thiu chung p dng i vi tchc, DN trong nc.

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3.i tng khng chuthu

C s kinh doanh hng ha, dchv khng chu thu GTGT, khngc khu tr v hon thu GTGTtng u vo, tr trng hp cp dng mc thu sut 0% (quy

nh ti khon 1 iu 8: Thusut).

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4. Gi tnh thu: iu 7(lut HH iu 7)

1. Gi tnh thu c quy nh nh sau:1.1. i vi HH, DV do c s SX, KD bn ra l gi bn cha

c thu GTGT.i vi HH, DV chu thu TTB l gi

bn c thu TTB nhng cha c thu GTGT;1.2. i vi hng ha NK l gi nhp ti ca khucng vi thu NK (nu c), cng (+)thu TTB(nu c). Gi nhp ti ca khu c xc nh theoquy nh v gi tnh thu hng NK;

1.3. i vi HH, DV dng trao i, tiu dng ni

b, biu, tng cho l gi tnh thu GTGT ca HH,DV cng loi hoc tng ng ti thi im phtsinh cc hot ng ny;

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4. Gi tnh thu

1.4. i vi hot ng cho thu TS l s tin chothu cha c thu GTGT;

- Trng hp cho thu theo hnh thc trtin thu tng k hoc tr trc tin thucho mt thi hn thu th gi tnh thu ltin cho thu tr tng k hoc tr trccho thi hn thu, cha c thu GTGT.

- Trng hp thu my mc, thit b, phngtin vn ti ca nc ngoi loi trong nccha sn xut c cho thu li, gitnh thu c tr gi thu phi tr chonc ngoi;

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4. Gi tnh thu

1.5. i vi HH bn theo phng thc tr gp, trchm l gi tnh theo gi bn tr mt ln cha cthu GTGTca hng ho , khng bao gm

khon li tr gp, li tr chm;1.6. i vi gia cng HH l gi gia cng, cha cthu GTGT;

1.7. i vi hot ng XD, lp t l gi trcng trnh, hng mc cng trnh hay phn

cng vic thc hin bn giao cha c thuGTGT. Trng hp xy dng, lp t khngbao thu nguyn vt liu, my mc, thit bth gi tnh thu l gi tr XD, lp t khngbao gm gi tr NVL v my mc, thit b;

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4. Gi tnh thu 1.8.i vi hot ng kinh doanh bt ng sn, gi

tnh thu l gi chuyn nhng bt ng sn tr (-)gi t (hoc gi thu t) thc t ti thi imchuyn nhng.

Trng hp xy dng, kinh doanh c s h tng, xydng nh bn, chuyn nhng c thu tin theotin thc hin d n hoc tin thu tin ghitrong hp ng, gi t c tr (-) l gi t thct ti thi im thu tin ln u theo tin . Git c tr tnh theo t l (%) ca s tin thu theotin thc hin d n hoc tin thu tin ghitrong hp ng vi gi t thc t ti thi imchuyn nhng (thi im thu tin ln u theo tin).

1.9. i vi hot ng i l, mi gii mua bn HH v DVhng hoa hng l tin hoa hng thu c t cc hotng ny, cha c thu GTGT;

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4. Gi tnh thu

1.10. i vi HH, DV c sdng loi chng t thanh tonghi gi thanh ton l gi cthu GTGT th gi tnh thuc xc nh theo cng thc:

Gi cha c thu GTGT = Githanh ton/[1 + TS ca HH,DV(%)]

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4. Gi tnh thu 2. Gi tnh thu i vi HH, DV bao gm c

khon ph thu v ph thu thm m c sKD c hng.

3. Gi tnh thu c xc nh bngng VN. Trng hp ngi np thuc DT bng ngoi t th phi quy i rang VN theo t gi giao dch bnh

qun trn th trng ngoi t lin NHdo NHNN Vit Nam cng b ti thiim pht sinh DT xc nh gi tnhthu.

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5. Thu sut: iu 8(lut HH iu 8)

1. Mc thu sut 0% i vi HH, DV xut khu,vn ti quc tv HH, DV khng chu thuGTGT (quy nh iu 5)khi XK, tr cc trng

hp:- chuyn giao cng ngh, chuyn nhng quyns hu tr tu ra nc ngoi;

- dch v ti bo him ra nc ngoi;- dch v cp tn dng, chuyn nhng vn,

dch v ti chnh phi sinh;- dch v bu chnh, vin thng;- sn phm XK l ti nguyn, khong sn khai

thc cha qua ch bin (quy nh kh. 23 iu 5).

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5. Thu sut

2. Mc thu sut 5% p dng i vi HH,DV sau y:

2.1) Nc sch phc v SX v sinh hot;2.2) Phn bn, qung SX phn bn;

thuc phng tr su bnh v cht kchthch tng trng vt nui, cy trng;

2.3) Thc n gia sc, gia cm v thc ncho vt nui khc;

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5. Thu sut

2.4) Dch v o p, no vt knh, mng, ao hphc v SX nng nghip; nui trng, chm sc,phng tr su bnh cho cy trng, s ch, bo

qun sn phm nng nghip;2.5) Sn phm trng trt, chn nui, thu sn

cha qua ch bin, trsn phm ca t chc,c nhn t SX, nh bt bn ra... (quy nh kh.1. 5) ;

2.6)M cao su s ch; nha thng s ch; li,dy ging v si an li nh c;

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5. Thu sut

2.7) Thc phm ti sng; lm sn cha quach bin, tr g, mng v sn phm cat chc, c nhn t SX, nh bt bn ra...(quy nh kh.1 . 5) ;

2.8) ng; ph phm trong sn xutng, bao gm g ng, b ma, b bn;

2.9) Sn phm bng ay, ci, tre, na, l,

rm, v da, s da, bo ty v ccsn phm th cng khc sn xutbng NL tn dng t nng nghip;bng s ch; giy in bo;

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5. Thu sut

2.10) My mc, thit b chuyn dng phc vcho sn xut nng nghip, bao gm mycy, my ba, my cy, my gieo ht,

my tut la, my gt, my gt p linhp, my thu hoch sn phm nngnghip, my hoc bnh bm thuc tr su;

2.11) Thit b v dng c y t; bng v bng v

sinh y t; thuc phng bnh, cha bnh; snphm ha dc, dc liu l nguyn liu snxut thuc cha bnh, thuc phng bnh;

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5. Thu sut

2.12) Gio c dng ging dy v hctp, bao gm cc loi m hnh, hnh

v, bng, phn, thc k, compa vcc loi thit b, dng c chuyndng cho ging dy, nghin cu, thnghim khoa hc;

2.13) Hot ng vn ho, trin lm,th dc, th thao; biu din nghthut; SX phim; NK, pht hnh vchiu phim;

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5. Thu sut

2.14) chi cho tr em; sch cc loi, trsch chnh tr, sch gio khoa, gio trnh sch

VBPL...(quy nh kh. 15 . 5);2.15) Dch v khoa hc, cng ngh theo quynh ca Lut khoa hc v cng ngh;

3. Mc thu sut 10% p dng i vi hngho, dch vkhng quy nh ti mc TS0% v 5% (kh. 1 v kh. 2 .8).

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.thu: iu 9 (lut HHiu 9)

Phng php tnh thu GTGT

gm:- phng php khu tr thu

GTGT

- v phng php tnh trc tiptrn GTGT.

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.triu 10

1. Phng php khu tr thu GTGT a) S thu GTGT phi np theo phng

php khu tr thu bng s thu GTGT ura - s thu GTGT u vo c khu tr;

b) S thu GTGT u ra bng tng s thuGTGT ca hng ho, dch v bn ra ghi trnho n GTGT;

c) S thu GTGT u vo c khu trbng tng s thu GTGT ghi trn ha nGTGT mua HH, DV, chng t np thu GTGTca hng ha nhp khu

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7.Phng php khutr .10

i vi c s kinh doanh mua hng ho, dch v:- Nu thu sut thu GTGT ghi trn ho n mua vocao hn thu sut c quy nh ti cc vn bnquy phm php lut v thu GTGT th khu tr thuu vo theo thu sut quy nh ti cc vn bn quyphm php lut v thu GTGT; Trng hp xc nhc bn bn k khai, np thu theo ng thu sutghi trn ho n th c khu tr thu u vo theothu sut ghi trn ho n nhng phi c xc nhn cac quan thu trc tip qun l ngi bn;

-Nu thu sut thu GTGT ghi trn ho n thp hnthu sut quy nh ti cc vn bn quy phm php lutv thu GTGT th khu tr thu u vo theo thu sutghi trn ho n.

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.voiu kin KT(k.2 .12)-

(a)- C ho n GTGT mua HH, DV hoc chng t np thuGTGT khu NK .

(b) C chng t thanh ton qua ngn hng i vi HH,DV mua vo, tr HH, DV mua tng ln c gi trdi 20 triu ng;

-i vi hng ho, dch v mua tr chm, tr gp-Vic b tr cng n; thanh ton u quyn qua bn th ba

thanh ton qua ngn hng

(c) i vi HH, DV xut khu, ngoi cc iu kin quynh ti im (a) v im (b) phi c hp ng kkt vi bn nc ngoi v vic bn, gia cng HH,cung ng DV, ho n bn HH, DV, chng t thanhton qua NH, t khai hi quan i vi hng ho XK.

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.voiu kin(k.2 .12)

Vic thanh ton tin HH, DV xut khu di hnhthc thanh ton b tr gia HH, DV xut khu viHH, DV nhp khu, tr n thay Nh nc c coi

l thanh ton qua NH. Nh:+ Trng hp hng ha, dch v xut khu c

thanh ton cn tr vo khon tin vay n ncngoi

+Trng hp c s kinh doanh xut khu s dng

tin thanh ton hng ho, dch v xut khu gp vn vi c s nhp khu nc ngoi+ Trng hp xut khu lao ng c thu tin trc

tip ca ngi lao ng th phi c chng t thutin mt ca ngi lao ng. ..

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7.Phng php khutr (10)

2. Phng php khu tr thup dng i vi c s kinh doanhthc hin y ch k ton,ho n, chng ttheo quy nhca php lut v k ton, ho

n, chng t v ng k npthu theo phng php khutr thu

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.u vo: . 12 (lut HHiu 10)

1. C s kinh doanh np thu GTGTtheo phng php khu tr thuc khu tr thu GTGT u vonh sau:

a) Thu gi tr gia tng u voca hng ha, dch v dng choSX, KD hng ha, dch v chu thuGTGT th c khu tr ton b.

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8. Khu tr thu uvo

b) Thu GTGT u vo ca HH, DV dng ng thi choSX, KD hng ha, dch v chu thu GTGT v khng chuthu GTGT th ch c khu tr s thu GTGTu voca HH, DV dng cho SX, KD hng ha, dch v chu thuGTGT. Trng hp thu GTGT u vo ca TSC dngng thi cho SX, KD hng ha, dch v chu GTGT vkhng chu thu GTGT th c khu tr ton b.

Thu GTGT u vo :nh n ca, nh ngh gia ca, nh min ph, phng thay qun o, nh xe, nh v sinh, bnc phc v cho ngi lao ng lm vic trong khu vcSXKD v nh , trm y t cho ngi lao ng lm victrong cc khu cng nghip c khu tr ton b.

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8. Khu tr thu uvo

TSC l t ch ngi t 9 ch ngi tr xung: tr VCHK,KSDL c tr givt trn 1,6 t ng th s thu GTGT u vo tng ng phn tr gi trn1,6 t ng khng c KT

c) Thu GTGT u vo ca HH, DV bn cho t chc, c nhn s dng ngun

vn vin tr nhn o, vin tr khng hon li c khu tr ton b.d) Thu GTGT u vo pht sinh trong thng no c k khai, khu tr khixc nh s thu phi np ca thng . Trng hp c s KD pht hin sthu GTGT u vo khi k khai, khu tr b sai st th c k khai khu trb sung; thi gian k khai ti a l 06 thng, k t thi im pht sinh sai st.

CSKD khng c KT thu GTGT u vo i vi: ho n GTGT s dngkhng ng quy nh nh: H GTGT khng ghi thu GTGT (tr trng

hp c th cho php); khng ghi hoc ghi khng ng mt trong cc chtiu nh tn, a ch, m s thu ca ngi bn ; ha n, chng t np thuGTGT gi, ha n b ty xa, ha n khng ;ha n ghi gi tr khngng gi tr thc t ca hng ha, dch v mua, bn hoc trao i.

ng p p r c p

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. ng p p r c ptrn GTGT: . 11 (lut HH. 9)

1.Phng php tnh trc tip:

a. S thu GTGTphi np theo phngphp tnh trc tip trn GTGTbngGTGT ca HH, DV bn ra X thu sutthu GTGT.

b.Gi tr gia tng c xc nh bng githanh ton ca HH, DV bn ra tr githanh ton ca HH, DV mua vo tngng.

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9. Phng php trctip

2. Phng php tnh trc tip trn GTGTp dng i vi cc trng hp sau:

a) C s kinh doanh v t chc, c nhnnc ngoi KD khng c c s thngtr ti Vit Nam nhng c thu nhp phtsinh ti Vit Nam cha thc hin y ch k ton, ho n, chng t

b) Hot ng mua, bn vng, bc, qu.

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10. Hon thu: iu 13(lut HH iu 16)

1. C s kinh doanh np thu GTGT theo phng php khu trthu c hon thu GTGT nu trong ba thng lin tc trln c s thu GTGT u vo cha c khu tr ht.

2. C s kinh doanh mi thnh lp t d n u t hoc

d n tm kim thm d v pht trin m du kh angtrong giai on u t, nu thi gian u t t 01 nmtr ln th c hon thu GTGT ca hng ho, dch vs dng cho u t theo tng nm. Nu Thu u vo200 triu ng tr ln th c hon thu GTGT.

3.Trng hp c s kinh doanh ng k np thuGTGT theo phng php khu tr c d n u t mi,

ang trong giai on u t c s thu GTGT ca HH, DVmua vo s dng cho u t m cha c khu tr htv c s thu cn li t 200 triu ng tr ln th chon thu GTGT.

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10. Hon thu

2. C s kinh doanh trong thng c hngho XK nu c s thu GTGT u vo

cha c khu tr t 200 triu ng trln th c hon thu GTGT theo thng . 3. C s KD np thu GTGT theo phng

php khu tr thu c hon thu GTGTkhi chuyn i s hu, chuyn i DN,

sp nhp, hp nht, chia, tch, gii th,ph sn, chm dt hot ng c s thuGTGT np tha hoc s thu GTGT uvo cha c khu tr ht.

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10. Hon thu

4. C s kinh doanh c quyt nhhon thu GTGT ca c quan cthm quyn theo quy nh ca phplut v trng hp hon thu GTGTtheo iu c quc t m CHXHCN

Vit Nam l thnh vin

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11. Ha n chng t:iu. 14

Vic mua, bn HH, DV u phi c ha n,chng t theo quy nh ca php lut v ccquy nh sau y:

-a) C s kinh doanh np thu theo phng php khutr thu s dng ha n GTGT, ho n phi cghi y , ng cc ni dung quy nh, bao gm ckhon ph thu, ph thu thm (nu c).

Trong trng hp bn HH, DV chu thu GTGT mtrnha n GTGT khng ghi khon thu GTGT ththu GTGT u ra c xc nh bng gi thanh tonghi trn ha n nhn vi thu sut thu GTGT, trcc trng hp cc loi tem, v l chng t thanhton in sn gi thanh ton.

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Ha n chng t-* Hng ho, dch v dng khuyn mi, qung co, hng mu phc

v cho sn xut, kinh doanh hng ho, dch v:Lp ho n GTGT, trn ho n phi ghi r tn, s lng hngho v phi ghi r l hng khuyn mi, qung co hay hng mukhng thu tin; dng thu sut, thu GTGT khng ghi, gch cho

Hng ho, dch v c gim gi, chit khu th trn ha n ghi gibn gim, thu GTGT, tng gi thanh ton c thu GTGT.

Nu vic gim gi p dng cn c vo s lng, doanh s hngho, dch v thc t mua t mc nht nh th s tin gim gica hng ho bn c tnh iu chnh trn ho n bn hngho, dch v ca ln mua cui cng hoc k tip sau. Trn ho n

phi ghi r s ha n c gim gi v s tin c gim gi

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Ha n chng t i vi CSKD nhn tin h tr ca cc c s kinh doanh

khc th khi nhn tin phi lp chng t thu v xc nh lkhon thu nhp khc k khai, np thu TNDN . i viCSKD chi tin h tr, cn c mc ch h tr c ghitrong hp ng h tr lp chng t chi tin

Ho n, chng t i vi Bn c ti sn gp vn, ( khngphi np thu GTGT) c ti sn iu chuyn l c s kinhdoanh:

- Ti sn gp vn vo doanh nghip phi c: Bin bn gpvn sn xut kinh doanh, hp ng lin doanh, lin kt;bin bn nh gi ti sn ca Hi ng giao nhn vn gpca cc bn gp vn (hoc vn bn nh gi ca t chcc chc nng nh gi theo quy nh ca php lut), kmtheo b h s v ngun gc ti sn

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11. Ha n chng t

b) C s kinh doanh np thu

theo phng php tnh trctip trn GTGT s dng hon bn hng.

2. i vi cc loi tem, v lchng t thanh ton in sn githanh ton th gi thanh ton tem,v bao gm thu GTGT

12 Hi l hi h h

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12. Hiu lc thi hnh:.15 (lut HH iu 28)

1. Lut ny c hiu lc thi hnh tngy 01 thng 01 nm 2009.

2. Bi b cc vn bn:a) Lut thu GTGT nm 1997;b) Lut sa i, b sung mt s iu

ca Lut thu GTGT nm 2003;

c) iu 2 Lut sa i, b sung mts iu ca Lut thu TTB v Lutthu GTGT nm 2005;

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TT S: 04 /2009/TT-BTC ngy 13thng 01 nm 2009 hon thu GTGT

1.i tng c tm hon thu cc t chc sn xut, kinh doanh hng

ho xut khu (di y gi chung ldoanh nghip) c hng ho thc xutkhu ang trong thi gian cha cpha nc ngoi thanh ton qua ngn

hng theo hp ng xut khu, tr cctrng hp phi kim tra trc khi honthu sau y:

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Doanh nghip ngh hon thuln u

Doanh nghip c hnh vi trnthu, gian ln v thu trong thihn 2 nm tnh t thi im ngh hon thu tr v trc.

Doanh nghip sp nhp, hp nht,chia tch, gii th, ph sn,

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2. S thu GTGT c tm hon : i vi hng ho thc xut khu, cha c chng

t thanh ton qua ngn hng bng 90% (chn

mi phn trm) s thu GTGT u vo chon theo h s ngh hon thu ca doanhnghip

(i vi 10% (mi phn trm) s thu GTGTcha c hon theo h s hon thu, DN

khng phi gi li h s hon thu gi cquan thu khi tm hon thu nu khng c siu chnh, b sung h s gi; doanh nghipgi b sung cho c quan thu

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3. Thi gian gii quyt hon thu: i vi h s hon thu GTGT ca hng ha

xut khu, cha c chng t thanh ton qua

ngn hng th thi hn gii quyt tm honthu (90%) ti a khng qu 07 (by) ngy lmvic, k t ngy nhn c h s nghhon thu ca doanh nghip; i vi s thuGTGT hon tip 10% th thi hn gii quyt

hon thu ti a khng qu 04 (bn) ngy lmvic, k t ngy c quan thu nhn c vnbn ngh hon thu tip 10% ca doanhnghip.

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3. Thi gian gii quyt hon thu: i vi h s hon thu thuc din hon thu trc,

kim tra sau th thi hn gii quyt tm hon thuti a khng qu 08 (tm) ngy lm vic, k t ngynhn c h s ngh hon thu ca DN.

+ i vi h s hon thu thuc din kim tra trc,hon thu sau: Trong vng 05 (nm) ngy lm vic,k t ngy nhn c h s hon thu ca DN, cquan thu phi thc hin t chc kim tra s thu

doanh nghip ngh hon.

3.Thng t ny p dng i vi cc h s hon thuGTGT t ngy 01/01/2009.

Gi h i i TT s 13 /2009 /TT BTC ngy 22/1/2009

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Gim thu gi tr gia tng

Gim 50% mc thu sut thu GTGT ivi 19 nhm hng ho, dch v thuc

nhm p dng thu sut 10% quy nhti im 3 mc II phn B Thng t s129/2008/TT-BTC ngy 26/12/2008 ( cbn TS 5% chuyn ln 10 v KS, du lch)

Thi gian gim : cho HHDV xut bn t1/2/09 n ht nm 2009

Ha n lp 10% x 50%

TT s 13 /2009 /TT-BTC ngy 22/1/2009

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