{"id":55,"date":"2020-05-20T03:12:30","date_gmt":"2020-05-20T03:12:30","guid":{"rendered":"https:\/\/www.ketoanatp.com\/cac-hang-hoa-dich-vu-nao-chiu-thue-suat-0\/"},"modified":"2020-08-03T18:06:21","modified_gmt":"2020-08-03T11:06:21","slug":"cac-hang-hoa-dich-vu-nao-chiu-thue-suat-0","status":"publish","type":"post","link":"https:\/\/www.ketoanatp.com\/cac-hang-hoa-dich-vu-nao-chiu-thue-suat-0\/","title":{"rendered":"Thu\u1ebf su\u1ea5t 0% \u00e1p d\u1ee5ng cho c\u00e1c lo\u1ea1i d\u1ecbch v\u1ee5 h\u00e0ng h\u00f3a n\u00e0o"},"content":{"rendered":"
\n

C\u00e1c h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t 0%<\/span><\/h2>\n<\/div>\n
\n
\n

\u2013<\/span>Thu\u1ebf su\u1ea5t 0% th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t %, \u0111\u01a1n v\u1ecb c\u1ea7n l\u01b0u \u00fd c\u00e1c \u0111i\u1ec1u ki\u1ec7n khi xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y<\/strong><\/span><\/p>\n

\"Thu\u1ebf<\/p>\n

\u2013<\/span>1.Thu\u1ebf su\u1ea5t 0%:<\/strong>\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u1edf trong khu phi thu\u1ebf quan; v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a> khi xu\u1ea5t kh\u1ea9u, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 d\u01b0\u1edbi \u0111\u00e2y.<\/strong><\/span><\/p>\n

\u2013<\/span>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam; b\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u00a0<\/span><\/p>\n

\u2013<\/span>a) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u bao g\u1ed3m:<\/strong><\/span><\/p>\n

\u2013 H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i,\u00a0<\/em>k\u1ec3 c\u1ea3 \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u; \u2013 H\u00e0ng h\u00f3a b\u00e1n v\u00e0o khu phi thu\u1ebf quan theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7; h\u00e0ng b\u00e1n cho c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf; \u2013 H\u00e0ng h\u00f3a b\u00e1n m\u00e0 \u0111i\u1ec3m giao, nh\u1eadn h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam;<\/span><\/p>\n

\u2013 Ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0 thay th\u1ebf \u0111\u1ec3 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng ph\u01b0\u01a1ng ti\u1ec7n, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb cho b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam;<\/span><\/p>\n

\u2013 C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/span><\/p>\n

+ H\u00e0ng h\u00f3a gia c\u00f4ng chuy\u1ec3n ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n h\u00e0ng h\u00f3a qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd mua, b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a v\u1edbi n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

+ H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

+ H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 b\u00e1n t\u1ea1i h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m \u1edf n\u01b0\u1edbc ngo\u00e0i. \u00a0<\/span><\/p>\n

\"Thu\u1ebf<\/p>\n

\u2013<\/span><\/p>\n

b) D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u bao g\u1ed3m\u00a0<\/strong>d\u1ecbch v\u1ee5 cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam; cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf trong khu phi thu\u1ebf quan v\u00e0 ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan.<\/span><\/p>\n

C\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u1edf ngo\u00e0i Vi\u1ec7t Nam trong th\u1eddi gian di\u1ec5n ra vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e0 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p v\u1eeba di\u1ec5n ra t\u1ea1i Vi\u1ec7t Nam, v\u1eeba di\u1ec5n ra \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0ng h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa hai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u00ec thu\u1ebf su\u1ea5t 0% ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n \u1edf ngo\u00e0i Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m cho h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p, h\u1ee3p \u0111\u1ed3ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh ri\u00eang ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 (%) chi ph\u00ed ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean t\u1ed5ng chi ph\u00ed. C\u01a1 s\u1edf kinh doanh cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n \u1edf ngo\u00e0i Vi\u1ec7t Nam. \u00a0<\/span><\/p>\n

\u2013<\/span><\/p>\n

V\u00ed d\u1ee5 45:<\/strong>\u00a0C\u00f4ng ty B k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty C v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf Cam-pu-chia c\u1ee7a C\u00f4ng ty C (C\u00f4ng ty B v\u00e0 c\u00f4ng ty C l\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam). H\u1ee3p \u0111\u1ed3ng c\u00f3 ph\u00e1t sinh c\u00e1c d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n \u1edf Vi\u1ec7t Nam v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Cam-pu-chia th\u00ec gi\u00e1 tr\u1ecb ph\u1ea7n d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Cam-pu-chia \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%; \u0111\u1ed1i v\u1edbi ph\u1ea7n doanh thu d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam, C\u00f4ng ty B ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u2013<\/span><\/p>\n

V\u00ed d\u1ee5 46:<\/strong>\u00a0C\u00f4ng ty D cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, kh\u1ea3o s\u00e1t, l\u1eadp b\u00e1o c\u00e1o kh\u1ea3 thi \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i L\u00e0o cho C\u00f4ng ty X. Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng C\u00f4ng ty D nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0 5 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT cho ph\u1ea7n d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam. H\u1ee3p \u0111\u1ed3ng gi\u1eefa 2 doanh nghi\u1ec7p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam v\u00e0 doanh thu th\u1ef1c hi\u1ec7n t\u1ea1i L\u00e0o. C\u00f4ng ty D t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c c\u00e1c chi ph\u00ed th\u1ef1c hi\u1ec7n \u1edf L\u00e0o (chi ph\u00ed kh\u1ea3o s\u00e1t, th\u0103m d\u00f2) l\u00e0 1,5 t\u1ef7 \u0111\u1ed3ng v\u00e0 chi ph\u00ed th\u1ef1c hi\u1ec7n \u1edf Vi\u1ec7t Nam (t\u1ed5ng h\u1ee3p, l\u1eadp b\u00e1o c\u00e1o) l\u00e0 2,5 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

\u2013<\/span><\/p>\n

Doanh thu \u0111\u1ed1i v\u1edbi ph\u1ea7n d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n
\n

5 t\u1ef7 x<\/span><\/p>\n<\/td>\n

\n

2,5 t\u1ef7<\/span><\/p>\n

\u2014\u2014\u2014\u2014\u2014<\/span><\/td>\n

= 3,125 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\n

2,5 t\u1ef7 + 1,5 t\u1ef7<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty D c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh C\u00f4ng ty c\u1eed c\u00e1n b\u1ed9 sang L\u00e0o th\u1ef1c hi\u1ec7n kh\u1ea3o s\u00e1t, th\u0103m d\u00f2 v\u00e0 c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh C\u00f4ng ty mua m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 vi\u1ec7c kh\u1ea3o s\u00e1t, th\u0103m d\u00f2 t\u1ea1i L\u00e0o th\u00ec doanh thu \u0111\u1ed1i v\u1edbi ph\u1ea7n d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i L\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 1,875 t\u1ef7 \u0111\u1ed3ng (5 \u2013 3,125 = 1,875 t\u1ef7 \u0111\u1ed3ng). \u00a0<\/span><\/p>\n

\u2013<\/span><\/p>\n

c) V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf<\/strong>quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y bao g\u1ed3m v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd, h\u00e0ng h\u00f3a theo ch\u1eb7ng qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam,\u00a0<\/em>ho\u1eb7c c\u1ea3 \u0111i\u1ec3m \u0111i v\u00e0 \u0111\u1ebfn \u1edf n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u01b0\u01a1ng ti\u1ec7n tr\u1ef1c ti\u1ebfp v\u1eadn t\u1ea3i hay kh\u00f4ng c\u00f3 ph\u01b0\u01a1ng ti\u1ec7n. Tr\u01b0\u1eddng h\u1ee3p, h\u1ee3p \u0111\u1ed3ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf bao g\u1ed3m c\u1ea3 ch\u1eb7ng v\u1eadn t\u1ea3i n\u1ed9i \u0111\u1ecba th\u00ec v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf bao g\u1ed3m c\u1ea3 ch\u1eb7ng n\u1ed9i \u0111\u1ecba. V\u00ed d\u1ee5 47: C\u00f4ng ty v\u1eadn t\u1ea3i X t\u1ea1i Vi\u1ec7t Nam c\u00f3 t\u00e0u v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, C\u00f4ng ty nh\u1eadn v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a t\u1eeb Sing-ga-po \u0111\u1ebfn H\u00e0n Qu\u1ed1c. Doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a t\u1eeb Sing-ga-po \u0111\u1ebfn H\u00e0n Qu\u1ed1c l\u00e0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf. \u00a0<\/span><\/p>\n

\u2013<\/span><\/p>\n

d) D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i cung c\u1ea5p tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0<\/strong>i ho\u1eb7c th\u00f4ng qua \u0111\u1ea1i l\u00fd, bao g\u1ed3m: C\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%: D\u1ecbch v\u1ee5 cung c\u1ea5p su\u1ea5t \u0103n h\u00e0ng kh\u00f4ng; d\u1ecbch v\u1ee5 c\u1ea5t h\u1ea1 c\u00e1nh t\u00e0u bay; d\u1ecbch v\u1ee5 s\u00e2n \u0111\u1eadu t\u00e0u bay; d\u1ecbch v\u1ee5 an ninh b\u1ea3o v\u1ec7 t\u00e0u bay; soi chi\u1ebfu an ninh h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd v\u00e0 h\u00e0ng h\u00f3a; d\u1ecbch v\u1ee5 b\u0103ng chuy\u1ec1n h\u00e0nh l\u00fd t\u1ea1i nh\u00e0 ga; d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 k\u1ef9 thu\u1eadt th\u01b0\u01a1ng m\u1ea1i m\u1eb7t \u0111\u1ea5t; d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 t\u00e0u bay; d\u1ecbch v\u1ee5 k\u00e9o \u0111\u1ea9y t\u00e0u bay; d\u1ecbch v\u1ee5 d\u1eabn t\u00e0u bay; d\u1ecbch v\u1ee5 thu\u00ea c\u1ea7u d\u1eabn kh\u00e1ch l\u00ean, xu\u1ed1ng m\u00e1y bay; d\u1ecbch v\u1ee5 \u0111i\u1ec1u h\u00e0nh bay \u0111i, \u0111\u1ebfn; d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n t\u1ed5 l\u00e1i, ti\u1ebfp vi\u00ean v\u00e0 h\u00e0nh kh\u00e1ch trong khu v\u1ef1c s\u00e2n \u0111\u1eadu t\u00e0u bay; ch\u1ea5t x\u1ebfp, ki\u1ec3m \u0111\u1ebfm h\u00e0ng h\u00f3a; d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 h\u00e0nh kh\u00e1ch \u0111i chuy\u1ebfn bay qu\u1ed1c t\u1ebf t\u1eeb c\u1ea3ng h\u00e0ng kh\u00f4ng Vi\u1ec7t Nam (passenger service charges). C\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng h\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%: D\u1ecbch v\u1ee5 lai d\u1eaft t\u00e0u bi\u1ec3n; hoa ti\u00eau h\u00e0ng h\u1ea3i; c\u1ee9u h\u1ed9 h\u00e0ng h\u1ea3i; c\u1ea7u c\u1ea3ng, b\u1ebfn phao; b\u1ed1c x\u1ebfp; bu\u1ed9c c\u1edfi d\u00e2y; \u0111\u00f3ng m\u1edf n\u1eafp h\u1ea7m h\u00e0ng; v\u1ec7 sinh h\u1ea7m t\u00e0u; ki\u1ec3m \u0111\u1ebfm, giao nh\u1eadn; \u0111\u0103ng ki\u1ec3m. \u00a0<\/span><\/p>\n

\u2013<\/span><\/p>\n

\u0111) C\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c:<\/strong>\u00a0\u2013 Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan; \u2013 H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y; \u2013 D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa t\u00e0u bay, t\u00e0u bi\u1ec3n cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i. \u00a0<\/span><\/p>\n

\u2013<\/span>2.\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%:<\/strong><\/span><\/p>\n

\u2013<\/span>a) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u:<\/strong>\u00a0\u2013 C\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u; \u2013 C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; \u2013 C\u00f3 t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 nh\u01b0 sau.<\/span><\/p>\n

T\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1, c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u00f3ng g\u00f3i c\u1ee9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, c\u01a1 s\u1edf kinh doanh ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1ee7 t\u1ee5c v\u1ec1 t\u1edd khai h\u1ea3i quan nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng. Ri\u00eang c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau kh\u00f4ng c\u1ea7n t\u1edd khai h\u1ea3i quan: \u2013 \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u d\u1ecbch v\u1ee5, ph\u1ea7n m\u1ec1m qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec kh\u00f4ng c\u1ea7n c\u00f3 t\u1edd khai h\u1ea3i quan. C\u01a1 s\u1edf kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn b\u00ean mua \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c d\u1ecbch v\u1ee5, ph\u1ea7n m\u1ec1m xu\u1ea5t kh\u1ea9u qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.\u00a0<\/span><\/span>\u2013\u00a0<\/strong>Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan. \u2013 C\u01a1 s\u1edf kinh doanh cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc, v\u0103n ph\u00f2ng ph\u1ea9m v\u00e0 h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 sinh ho\u1ea1t h\u00e0ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t g\u1ed3m: l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m, h\u00e0ng ti\u00eau d\u00f9ng (bao g\u1ed3m c\u1ea3 b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng: qu\u1ea7n, \u00e1o, m\u0169, gi\u1ea7y, \u1ee7ng, g\u0103ng tay).<\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a b\u00e1n m\u00e0 \u0111i\u1ec3m giao, nh\u1eadn h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam, c\u01a1 s\u1edf kinh doanh (b\u00ean b\u00e1n) ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c giao, nh\u1eadn h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a k\u00fd v\u1edbi b\u00ean b\u00e1n h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i; h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng h\u00f3a k\u00fd v\u1edbi b\u00ean mua h\u00e0ng; ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao, nh\u1eadn \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, v\u1eadn \u0111\u01a1n, phi\u1ebfu \u0111\u00f3ng g\u00f3i, gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9\u2026; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng g\u1ed3m: ch\u1ee9ng t\u1eeb qua ng\u00e2n h\u00e0ng c\u1ee7a c\u01a1 s\u1edf kinh doanh thanh to\u00e1n cho b\u00ean b\u00e1n h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a b\u00ean mua h\u00e0ng h\u00f3a thanh to\u00e1n cho c\u01a1 s\u1edf kinh doanh. \u00a0<\/span><\/p>\n

\u2013<\/span><\/p>\n

V\u00ed d\u1ee5 48<\/strong>: C\u00f4ng ty A v\u00e0 C\u00f4ng ty B (l\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam) k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n d\u1ea7u nh\u1eddn. C\u00f4ng ty A mua d\u1ea7u nh\u1eddn c\u1ee7a c\u00e1c c\u00f4ng ty \u1edf Sin-ga-po, sau \u0111\u00f3 b\u00e1n cho C\u00f4ng ty B t\u1ea1i c\u1ea3ng bi\u1ec3n Sin-ga-po. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty A c\u00f3: H\u1ee3p \u0111\u1ed3ng mua d\u1ea7u nh\u1eddn k\u00fd v\u1edbi c\u00e1c c\u00f4ng ty \u1edf Sin-ga-po, h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng gi\u1eefa C\u00f4ng ty A v\u00e0 C\u00f4ng ty B; ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u00e3 giao cho C\u00f4ng ty B t\u1ea1i c\u1ea3ng bi\u1ec3n Sin-ga-po, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng do C\u00f4ng ty A chuy\u1ec3n cho c\u00e1c c\u00f4ng ty b\u00e1n d\u1ea7u nh\u1eddn \u1edf Sin-ga-po, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng do C\u00f4ng ty B thanh to\u00e1n cho C\u00f4ng ty A th\u00ec doanh thu do C\u00f4ng ty A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n d\u1ea7u nh\u1eddn cho C\u00f4ng ty B \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%. \u00a0<\/span>\u2013<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u:<\/strong><\/span><\/p>\n

\u2013<\/span>\u2013 C\u00f3 h\u1ee3p \u0111\u1ed3ng cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan;<\/span><\/p>\n

\u2013 C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; Ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa t\u00e0u bay, t\u00e0u bi\u1ec3n cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n n\u00eau tr\u00ean, t\u00e0u bay, t\u00e0u bi\u1ec3n \u0111\u01b0a v\u00e0o Vi\u1ec7t Nam ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, khi s\u1eeda ch\u1eefa xong th\u00ec ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u. \u00a0<\/span><\/p>\n

\u2013<\/span>c) \u0110\u1ed1i v\u1edbi v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf:<\/strong><\/span><\/p>\n

\u2013<\/span>\u2013 C\u00f3 h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd, h\u00e0ng h\u00f3a gi\u1eefa ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n v\u00e0 ng\u01b0\u1eddi thu\u00ea v\u1eadn chuy\u1ec3n theo ch\u1eb7ng qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam ho\u1eb7c c\u1ea3 \u0111i\u1ec3m \u0111i v\u00e0 \u0111i\u1ec3m \u0111\u1ebfn \u1edf n\u01b0\u1edbc ngo\u00e0i theo c\u00e1c h\u00ecnh th\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed1i v\u1edbi v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n l\u00e0 v\u00e9. C\u01a1 s\u1edf kinh doanh v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 v\u1eadn t\u1ea3i.<\/span><\/p>\n

\u2013 C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch l\u00e0 c\u00e1 nh\u00e2n, c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n tr\u1ef1c ti\u1ebfp. \u00a0<\/span><\/p>\n

\u2013<\/span>d) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i:<\/strong><\/span><\/p>\n

\u2013<\/span>d.1) D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong khu v\u1ef1c c\u1ea3ng h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf, s\u00e2n bay, nh\u00e0 ga h\u00e0ng h\u00f3a h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

\u2013 C\u00f3 h\u1ee3p \u0111\u1ed3ng cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c y\u00eau c\u1ea7u cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

\u2013 C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n d\u1ecbch v\u1ee5 qua ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c d\u1ecbch v\u1ee5 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i ph\u00e1t sinh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng theo l\u1ecbch tr\u00ecnh v\u00e0 kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng, ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n tr\u1ef1c ti\u1ebfp c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i. C\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n n\u00eau tr\u00ean kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 h\u00e0nh kh\u00e1ch \u0111i chuy\u1ebfn bay qu\u1ed1c t\u1ebf t\u1eeb c\u1ea3ng h\u00e0ng kh\u00f4ng Vi\u1ec7t Nam (passenger service charges). \u00a0<\/span><\/p>\n

\"Thu\u1ebf<\/p>\n

d.2) D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng h\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% th\u1ef1c hi\u1ec7n t\u1ea1i khu v\u1ef1c c\u1ea3ng v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

\u2013 C\u00f3 h\u1ee3p \u0111\u1ed3ng cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n ho\u1eb7c y\u00eau c\u1ea7u cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n;<\/span><\/p>\n

\u2013 C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n d\u1ecbch v\u1ee5 qua ng\u00e2n h\u00e0ng c\u1ee7a t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n d\u1ecbch v\u1ee5 qua ng\u00e2n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n cho c\u01a1 s\u1edf cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n

\u2013<\/span>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% g\u1ed3m:<\/span><\/p>\n

-T\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i; 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; chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, c\u1ea5p t\u00edn d\u1ee5ng, \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ra n\u01b0\u1edbc ngo\u00e0i; d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh; d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng chi\u1ec1u \u0111i ra n\u01b0\u1edbc ngo\u00e0i (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan; cung c\u1ea5p th\u1ebb c\u00e0o \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1, m\u1ec7nh gi\u00e1 \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u01b0a v\u00e0o khu phi thu\u1ebf quan); 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 th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c; thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh trong khu phi thu\u1ebf quan, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. Thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u th\u00ec khi xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

\u2013 X\u0103ng, d\u1ea7u b\u00e1n cho xe \u00f4 t\u00f4 c\u1ee7a c\u01a1 s\u1edf kinh doanh trong khu phi thu\u1ebf quan mua t\u1ea1i n\u1ed9i \u0111\u1ecba;<\/span><\/p>\n

\u2013 Xe \u00f4 t\u00f4 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan;<\/span><\/p>\n

\u2013 C\u00e1c d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf trong khu phi thu\u1ebf quan bao g\u1ed3m: cho thu\u00ea nh\u00e0, h\u1ed9i tr\u01b0\u1eddng, v\u0103n ph\u00f2ng, kh\u00e1ch s\u1ea1n, kho b\u00e3i; d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng; d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng (tr\u1eeb d\u1ecbch v\u1ee5 cung c\u1ea5p su\u1ea5t \u0103n c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng trong khu phi thu\u1ebf quan);<\/span><\/p>\n

\u2013 C\u00e1c d\u1ecbch v\u1ee5 sau cung \u1ee9ng t\u1ea1i Vi\u1ec7t Nam cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% g\u1ed3m:<\/span><\/p>\n

+ Thi \u0111\u1ea5u th\u1ec3 thao, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, v\u0103n h\u00f3a, gi\u1ea3i tr\u00ed, h\u1ed9i ngh\u1ecb, kh\u00e1ch s\u1ea1n, \u0111\u00e0o t\u1ea1o, qu\u1ea3ng c\u00e1o, du l\u1ecbch l\u1eef h\u00e0nh;<\/span><\/p>\n

+ D\u1ecbch v\u1ee5 thanh to\u00e1n qua m\u1ea1ng;<\/span><\/p>\n

+ D\u1ecbch v\u1ee5 cung c\u1ea5p g\u1eafn v\u1edbi vi\u1ec7c b\u00e1n, ph\u00e2n ph\u1ed1i, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam. \u00a0<\/span><\/p>\n

Tham kh\u1ea3o TT16\/VBHN-BTC<\/span><\/strong><\/p>\n<\/div>\n

T\u1eeb Kh\u00f3a li\u00ean quan:<\/p>\n

H\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 0% v\u00e0 h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf<\/p>\n

\u00fd ngh\u0129a c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/p>\n

M\u1ee5c d\u1ecbch thu\u1ebf su\u1ea5t 0<\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf<\/p>\n

H\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 5<\/p>\n

H\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 0% v\u00e0 h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf<\/span><\/span><\/p>\n

Thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u<\/p>\n

Thu\u1ebf su\u1ea5t thu\u1ebf GTGT h\u00e0ng gia c\u00f4ng<\/p>\n<\/article>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t 0% \u2013Thu\u1ebf su\u1ea5t 0% th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t %, \u0111\u01a1n v\u1ecb c\u1ea7n l\u01b0u \u00fd c\u00e1c \u0111i\u1ec1u ki\u1ec7n khi xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y \u20131.Thu\u1ebf su\u1ea5t 0%:\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a,<\/p>\n","protected":false},"author":3,"featured_media":56,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/www.ketoanatp.com\/wp-json\/wp\/v2\/posts\/55"}],"collection":[{"href":"https:\/\/www.ketoanatp.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ketoanatp.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ketoanatp.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ketoanatp.com\/wp-json\/wp\/v2\/comments?post=55"}],"version-history":[{"count":3,"href":"https:\/\/www.ketoanatp.com\/wp-json\/wp\/v2\/posts\/55\/revisions"}],"predecessor-version":[{"id":383,"href":"https:\/\/www.ketoanatp.com\/wp-json\/wp\/v2\/posts\/55\/revisions\/383"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ketoanatp.com\/wp-json\/wp\/v2\/media\/56"}],"wp:attachment":[{"href":"https:\/\/www.ketoanatp.com\/wp-json\/wp\/v2\/media?parent=55"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ketoanatp.com\/wp-json\/wp\/v2\/categories?post=55"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ketoanatp.com\/wp-json\/wp\/v2\/tags?post=55"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}