{"id":27048,"date":"2016-11-12T01:49:25","date_gmt":"2016-11-12T01:49:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27048"},"modified":"2016-11-24T01:33:58","modified_gmt":"2016-11-24T01:33:58","slug":"cac-truong-hop-khong-ap-dung-muc-thue-suat-0-theo-thong-tu-1302016","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27048","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% theo Th\u00f4ng t\u01b0 130\/2016."},"content":{"rendered":"
\"\"<\/a>

<\/span> C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0%_ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

Ng\u00e0y 12\/08\/2016 B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 130\/2016\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013, v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0%. K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft:<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% <\/span><\/h2>\n

Theo kho\u1ea3n 3 \u0111i\u1ec1u 9\u00a0Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/12\/2013<\/span><\/p>\n

\u201c3. C\u00e1c tr\u01b0<\/em>\u1eddng h\u1ee3p kh<\/em>\u00f4ng \u00e1p d<\/em>\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% g\u1ed3m:<\/em><\/span><\/p>\n

– T\u00e1i b<\/em>\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo<\/em>\u00e0i; chuy<\/em>\u1ec3n giao c<\/em>\u00f4ng ngh<\/em>\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr<\/em>\u00ed tu<\/em>\u1ec7 ra n\u01b0\u1edbc ngo<\/em>\u00e0i; chuy<\/em>\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, c\u1ea5p t<\/em>\u00edn d<\/em>\u1ee5ng, \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho<\/em>\u00e1n ra n\u01b0<\/em>\u1edbc ngo<\/em>\u00e0i; d<\/em>\u1ecbch v\u1ee5 t<\/em>\u00e0i ch\u00ednh ph\u00e1i sinh; d<\/em>\u1ecbch v\u1ee5 b\u01b0u ch<\/em>\u00ednh, vi<\/em>\u1ec5n th<\/em>\u00f4ng chi<\/em>\u1ec1u \u0111i ra n\u01b0\u1edbc ngo<\/em>\u00e0i (bao g<\/em>\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 b\u01b0u ch<\/em>\u00ednh vi<\/em>\u1ec5n th<\/em>\u00f4ng cung c<\/em>\u1ea5p cho t\u1ed5 ch\u1ee9c, c<\/em>\u00e1 nh\u00e2n trong khu phi thu<\/em>\u1ebf quan; cung c\u1ea5p th\u1ebb c<\/em>\u00e0o \u0111i<\/em>\u1ec7n tho\u1ea1i di \u0111\u1ed9ng \u0111<\/em>\u00e3 c\u00f3 m\u00e3 s<\/em>\u1ed1, m\u1ec7nh gi<\/em>\u00e1 \u0111\u01b0a ra n\u01b0<\/em>\u1edbc ngo<\/em>\u00e0i ho<\/em>\u1eb7c \u0111\u01b0a v<\/em>\u00e0o khu phi thu<\/em>\u1ebf quan); s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l<\/em>\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s<\/em>\u1ea3n h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 23 \u0110i\u1ec1u 4 Th<\/em>\u00f4ng t\u01b0 n\u00e0y; thu<\/em>\u1ed1c l<\/em>\u00e1, r\u01b0<\/em>\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111<\/em>\u00f3 xu<\/em>\u1ea5t kh\u1ea9u<\/em>; h<\/em>\u00e0ng ho\u00e1, d<\/em>\u1ecbch v\u1ee5 cung c\u1ea5p cho c<\/em>\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh trong khu phi thu<\/em>\u1ebf quan, tr\u1eeb c<\/em>\u00e1c tr\u01b0<\/em>\u1eddng h\u1ee3p kh<\/em>\u00e1c theo quy \u0111<\/em>\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch<\/em>\u00ednh ph<\/em>\u1ee7.<\/em><\/span><\/p>\n

Thu<\/em>\u1ed1c l<\/em>\u00e1, r\u01b0<\/em>\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111<\/em>\u00f3 xu<\/em>\u1ea5t kh\u1ea9u th<\/em>\u00ec khi xu<\/em>\u1ea5t kh\u1ea9u kh<\/em>\u00f4ng ph<\/em>\u1ea3i t<\/em>\u00ednh thu<\/em>\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh<\/em>\u00f4ng \u0111\u01b0<\/em>\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v<\/em>\u00e0o.<\/em><\/span><\/p>\n

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

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

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

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

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

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

+ D<\/em>\u1ecbch v\u1ee5 cung c\u1ea5p g\u1eafn v\u1edbi vi\u1ec7c b<\/em>\u00e1n, ph\u00e2n ph<\/em>\u1ed1i, ti<\/em>\u00eau th<\/em>\u1ee5 s\u1ea3n ph\u1ea9m, h<\/em>\u00e0ng h\u00f3a t<\/em>\u1ea1i Vi\u1ec7t Nam.\u201d<\/em><\/span><\/p>\n

Ng\u00e0y 12\/08\/2016\u00a0B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 130\/2016\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 quy \u0111\u1ecbnh <\/span>c\u00e1c\u00a0<\/span>tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c\u00a0thu\u1ebf su\u1ea5t 0%<\/span><\/span><\/p>\n

t\u1ea1i kho\u1ea3n 2\u00a0\u0111i\u1ec1u 1 th\u00f4ng t\u01b0 130\/2016\/TT-BTC \u00a0s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u 9 th\u00f4ng t\u01b0 219\/2013\/TT-BTC\u00a0nh\u01b0 sau.<\/span><\/p>\n