Qee zaum, thaum muaj kev cuam tshuam ntawm kev lag luam ntawm ib qho kev lag luam, cov thawj tswj hwm tau ntsib nrog cov xwm txheej thaum cov khoom qis-rov qab tau rov qab los rau tus xa khoom. Raws li txoj cai, tus accountants tsis meej pem: yuav ua li cas nrog VAT nyob rau hauv cov xwm txheej zoo li no?
Cov Lus Qhia
Kauj ruam 1
Raws li txoj cai, thaum lees txais cov khoom muag, koj yuav tsum nqa tag nrho cov ntawv pov thawj uas lees paub qhov tseeb ntawm kev yuav khoom - qhov no yog qhov yuav tsum muaj cov ntawv sau nqi, ntawv qhia nqe. Hauv kev suav nyiaj, raws li cov ntaub ntawv no, ua ib qho kev nkag:
D41 "Cov Khoom Muag", K60 "Chaw nyob nrog cov chaw muag khoom"
Kauj ruam 2
Tom qab ntawd, koj yuav tsum sau VAT cov ntsiab lus nkag siab. Qhov no tau ua hauv kev txiav txim tom qab suav cov nyiaj se uas yuav tsum tau them rau pob nyiaj siv. Ua cov xov:
D19 "VAT ntawm tus nqi yuav khoom", K60 "Kev Hais Haum nrog cov chaw muag khoom".
Kauj ruam 3
Tom qab ntawd ntxiv tus nqi VAT ntawm cov khoom tau txais:
D68 "Kev xam ntawm cov se thiab cov nqi", K19 "VAT ntawm cov txiaj ntsig tau nce".
Kauj ruam 4
Yog tias koj tau them rau qhov kev npaj khoom ntawm cov khoom muag, ua kom pom qhov no hauv kev txheeb xyuas nyiaj txiag raws li hauv qab no:
D60 "Kev Hais Haum nrog cov chaw muag khoom", K50 "Tus Neeg Xa Nyiaj" lossis 51 "Tus lej Nyiaj Txiag".
Kauj ruam 5
Tom qab koj pom tus txij nkawm, muab daim ntawv qhia nqe rau tus neeg yuav. Xav txog nws hauv phau ntawv muag. Hauv daim ntawv qhia nqe, qhia tias cov khoom yog khoom xa rov qab. Hauv kev teev nyiaj, rov hais txog kev sib pauv raws li nram no:
D76 "Kev Hais Haum nrog cov neeg qiv nyiaj", K41 "Khoom".
Kauj Ruam 6
Txhawm rau kom rov zoo li VAT tus nqi, ua cov ntawv tshaj tawm:
D76 "Kev Hais Haum nrog cov neeg qiv nyiaj", K68 "Kev Hais Haum rau cov se thiab nqi".
Kauj Ruam 7
Zoo, yuav ua li cas thiaj muaj kev cuam tshuam cov khoom xa rov qab tuaj rau cov xa khoom? Tom qab tau txais daim ntawv qhia nqe los ntawm tus yuav, rov xav txog nws hauv phau ntawv yuav khoom thiab ua cov ntawv tshaj tawm:
D62 "Kev Hais Haum nrog cov neeg muas zaub", K90 "Kev Muag Khoom".
Kauj ruam 8
Tom qab ntawd kho tus nqi ntawm cov khoom xa rov qab:
D90 "Muag Khoom", K41 "Khoom Muag".
Kauj Ruam 9
Tom qab ntawv, kho tus nqi VAT:
D90 "Muag Khoom", K68 "Kev xam ntawm cov se thiab cov haujlwm".
Kauj ruam 10
Txheeb xyuas qhov them nyiaj ntawm cov nyiaj rau cov khoom hauv kev suav hauv qab no:
D62 "Kev Hais Haum nrog cov neeg siv khoom", K50 "Cov Neeg Xa Nyiaj" lossis 51 "Tus lej Nyiaj Txiag".
