{"id":6185,"date":"2015-08-05T07:57:59","date_gmt":"2015-08-05T07:57:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6185"},"modified":"2015-08-12T09:52:24","modified_gmt":"2015-08-12T09:52:24","slug":"dieu-kien-ap-dung-thue-suat-0-doi-voi-van-tai-quoc-te","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6185","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% \u0111\u1ed1i v\u1edbi v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf v\u00e0 ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i"},"content":{"rendered":"

\"\u0110i\u1ec1u<\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC th\u00ec v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%. Tuy nhi\u00ean \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% n\u00e0y ph\u1ea3i th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% \u0111\u1ed1i v\u1edbi v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

1. V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf <\/strong><\/span><\/h2>\n

1.1 V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% :<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/201++3\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% bao g\u1ed3m:<\/span><\/p>\n

\u201c V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf 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 ho\u00e1 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 \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.\u201d<\/em><\/span><\/p>\n

1.2 \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% \u0111\u1ed1i v\u1edbi v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf nh\u01b0 sau:\u00a0<\/em><\/span><\/p>\n

\u201c – C\u00f3 h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd, h\u00e0ng ho\u00e1 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.<\/em><\/span><\/p>\n

– 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.\u201d<\/em><\/span><\/p>\n

2. N<\/strong><\/span>g\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i<\/strong><\/span><\/h2>\n

2.1 D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/strong><\/span><\/h2>\n

\u00a0<\/strong>T\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u 219\/2013\/TT-BTC<\/strong> <\/a>quy \u0111\u1ecbnh v\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% nh\u01b0 sau:<\/span><\/p>\n

\u201c 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\u00e0ng l\u00fd v\u00e0 h\u00e0ng ho\u00e1; 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 ho\u00e1; 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).
\n<\/em>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.\u201d<\/em><\/span><\/p>\n

2. 2\u00a0<\/strong>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i<\/strong><\/span><\/h2>\n

\u00a0<\/strong>Theo \u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i nh\u01b0 sau:<\/span><\/p>\n

\u201c d.1) D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng<\/strong> \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 ho\u00e1 h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

– 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;<\/em><\/span><\/p>\n

– 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.
\n<\/em>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).<\/em><\/span><\/p>\n

\u00a0d<\/em>.2) D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng h\u1ea3i<\/strong> \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:<\/em><\/span><\/p>\n

– 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;<\/em><\/span><\/p>\n

– 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.\u201d<\/em><\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan kh\u00e1c:<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/a><\/span><\/p>\n

\u00a0<\/em><\/span><\/p>\n

\u00a0<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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