![\"\u0110\u1ed1i](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Doi-tuong-ap-dung-thue-suat-5.jpg\")
<\/h2>\n<\/h2>\nC\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c nhau \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e1c nhau. Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> ngo\u00e0i \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf th\u00ec c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 0%, 5%, 10%. K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a><\/strong> xin chia s\u1ebb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 6, kho\u1ea3n 7, Kho\u1ea3n 8 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n \u00a0<\/strong>Th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng g\u1ed3m c\u00e1c lo\u1ea1i th\u1ef1c ph\u1ea9m ch\u01b0a \u0111\u01b0\u1ee3c l\u00e0m ch\u00edn ho\u1eb7c ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c, ch\u1ec9 s\u01a1 ch\u1ebf d\u01b0\u1edbi d\u1ea1ng l\u00e0m s\u1ea1ch, b\u00f3c v\u1ecf, c\u1eaft, \u0111\u00f4ng l\u1ea1nh, ph\u01a1i kh\u00f4 m\u00e0 qua s\u01a1 ch\u1ebf v\u1eabn c\u00f2n l\u00e0 th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng nh\u01b0 th\u1ecbt gia s\u00fac, gia c\u1ea7m, t\u00f4m, cua, c\u00e1 v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ef7 s\u1ea3n, h\u1ea3i s\u1ea3n kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c ph\u1ea9m \u0111\u00e3 qua t\u1ea9m \u01b0\u1edbp gia v\u1ecb th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%.<\/span><\/p>\n L\u00e2m s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn bao g\u1ed3m c\u00e1c s\u1ea3n ph\u1ea9m t\u1eeb r\u1eebng t\u1ef1 nhi\u00ean khai th\u00e1c thu\u1ed9c nh\u00f3m: song, m\u00e2y, tre, n\u1ee9a, lu\u1ed3ng, n\u1ea5m, m\u1ed9c nh\u0129; r\u1ec5, l\u00e1, hoa, c\u00e2y l\u00e0m thu\u1ed1c, nh\u1ef1a c\u00e2y v\u00e0 c\u00e1c lo\u1ea1i l\u00e2m s\u1ea3n kh\u00e1c.<\/span><\/p>\n 8. S\u1ea3n ph\u1ea9m b\u1eb1ng \u0111ay, c\u00f3i, tre, song, m\u00e2y, tr\u00fac, ch\u00edt, n\u1ee9a, lu\u1ed3ng, l\u00e1, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba, b\u00e8o t\u00e2y v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng kh\u00e1c s\u1ea3n xu\u1ea5t b\u1eb1ng nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb n\u00f4ng nghi\u1ec7p<\/span> <\/strong>l\u00e0 c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn t\u1eeb nguy\u00ean li\u1ec7u ch\u00ednh l\u00e0 \u0111ay, c\u00f3i, tre, song, m\u00e2y, tr\u00fac, ch\u00edt, n\u1ee9a, lu\u1ed3ng, l\u00e1 nh\u01b0: th\u1ea3m \u0111ay, s\u1ee3i \u0111ay, bao \u0111ay, th\u1ea3m s\u01a1 d\u1eeba, chi\u1ebfu s\u1ea3n xu\u1ea5t b\u1eb1ng \u0111ay, c\u00f3i; ch\u1ed5i ch\u00edt, d\u00e2y th\u1eebng, d\u00e2y bu\u1ed9c l\u00e0m b\u1eb1ng tre n\u1ee9a, x\u01a1 d\u1eeba; r\u00e8m, m\u00e0nh b\u1eb1ng tre, <\/strong>tr\u00fac, n\u1ee9a, ch\u1ed5i tre, n\u00f3n l\u00e1; \u0111\u0169a tre, \u0111\u0169a lu\u1ed3ng; b\u00f4ng s\u01a1 ch\u1ebf; gi\u1ea5y in b\u00e1o.<\/span><\/p>\n \u00a0<\/strong>Theo Kho\u1ea3n 8 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 11 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/a><\/strong>nh\u01b0 sau:<\/span><\/p>\n \u201c11. Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf g\u1ed3m m\u00e1y m\u00f3c v\u00e0 d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho y t\u1ebf nh\u01b0: c\u00e1c lo\u1ea1i m\u00e1y soi, chi\u1ebfu, ch\u1ee5p d\u00f9ng \u0111\u1ec3 kh\u00e1m, ch\u1eefa b\u1ec7nh; c\u00e1c thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng \u0111\u1ec3 m\u1ed5, \u0111i\u1ec1u tr\u1ecb v\u1ebft th\u01b0\u01a1ng, \u00f4 t\u00f4 c\u1ee9u th\u01b0\u01a1ng; d\u1ee5ng c\u1ee5 \u0111o huy\u1ebft \u00e1p, tim, m\u1ea1ch, d\u1ee5ng c\u1ee5 truy\u1ec1n m\u00e1u; b\u01a1m kim ti\u00eam; d\u1ee5ng c\u1ee5 ph\u00f2ng tr\u00e1nh thai v\u00e0 c\u00e1c d\u1ee5ng c\u1ee5, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng cho y t\u1ebf kh\u00e1c theo x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Y t\u1ebf.<\/em><\/span><\/p>\n B\u00f4ng, b\u0103ng, g\u1ea1c y t\u1ebf v\u00e0 b\u0103ng v\u1ec7 sinh y t\u1ebf; thu\u1ed1c ph\u00f2ng b\u1ec7nh, ch\u1eefa b\u1ec7nh bao g\u1ed3m thu\u1ed1c th\u00e0nh ph\u1ea9m, nguy\u00ean li\u1ec7u l\u00e0m thu\u1ed1c, tr\u1eeb th\u1ef1c ph\u1ea9m ch\u1ee9c n\u0103ng; v\u1eafc-xin; sinh ph\u1ea9m y t\u1ebf, n\u01b0\u1edbc c\u1ea5t \u0111\u1ec3 pha ch\u1ebf thu\u1ed1c ti\u00eam, d\u1ecbch truy\u1ec1n; m\u0169, qu\u1ea7n \u00e1o, kh\u1ea9u trang, s\u0103ng m\u1ed5, bao tay, bao chi d\u01b0\u1edbi, bao gi\u00e0y, kh\u0103n, g\u0103ng tay chuy\u00ean d\u00f9ng cho y t\u1ebf, t\u00fai \u0111\u1eb7t ng\u1ef1c v\u00e0 ch\u1ea5t l\u00e0m \u0111\u1ea7y da (kh\u00f4ng bao g\u1ed3m m\u1ef9 ph\u1ea9m); v\u1eadt t\u01b0 h\u00f3a ch\u1ea5t x\u00e9t nghi\u1ec7m, di\u1ec7t khu\u1ea9n d\u00f9ng trong y t\u1ebf theo x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Y t\u1ebf.\u201d(th\u00eam m\u1edbi so v\u1edbi 219)\u201d<\/em><\/span><\/p>\n \u00a0<\/strong>L\u01b0u \u00fd:<\/strong><\/span><\/em><\/span><\/p>\n Theo \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% nh\u01b0 sau:<\/span><\/p>\n \u201c Thu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% v\u00e0 5% th\u00ec s\u1ebd \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%<\/span><\/p>\n M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/a><\/span><\/p>\n1. N\u01b0\u1edbc s\u1ea1ch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u00e0 sinh ho\u1ea1t, kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i n\u01b0\u1edbc u\u1ed1ng \u0111\u00f3ng chai, \u0111\u00f3ng b\u00ecnh v\u00e0 c\u00e1c lo\u1ea1i n\u01b0\u1edbc gi\u1ea3i kh\u00e1t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%<\/strong><\/span><\/h2>\n
2. Qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n; thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh v\u00e0 ch\u1ea5t kinh th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng bao g\u1ed3m:<\/strong>\u00a0<\/strong><\/span><\/h2>\n
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3. D\u1ecbch v\u1ee5 \u0111\u00e0o \u0111\u1eafp, n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng, ao h\u1ed3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; nu\u00f4i tr\u1ed3ng, ch\u0103m s\u00f3c, ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y tr\u1ed3ng; s\u01a1 ch\u1ebf, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p v\u00e0 d\u1ecbch v\u1ee5 s\u01a1 ch\u1ebf, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p g\u1ed3m ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, t\u00e1ch h\u1ea1t, c\u1eaft, x\u00e1t, b\u1ea3o qu\u1ea3n l\u1ea1nh, \u01b0\u1edbp mu\u1ed1i..<\/strong><\/span><\/h2>\n
4. Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nh\u01b0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/strong><\/span><\/h2>\n
\u00a05.\u00a0<\/span><\/strong>M\u1ee7 cao su s\u01a1 ch\u1ebf nh\u01b0 m\u1ee7 c\u1edd r\u1ebfp, m\u1ee7 t\u1edd, m\u1ee7 b\u00fan, m\u1ee7 c\u1ed1m; nh\u1ef1a th\u00f4ng s\u01a1 ch\u1ebf; l\u01b0\u1edbi, d\u00e2y gi\u1ec1ng v\u00e0 s\u1ee3i \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 bao g\u1ed3m c\u00e1c lo\u1ea1i l\u01b0\u1edbi \u0111\u00e1nh c\u00e1, c\u00e1c lo\u1ea1i s\u1ee3i, d\u00e2y gi\u1ec1ng lo\u1ea1i chuy\u00ean d\u00f9ng \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 kh\u00f4ng ph\u00e2n bi\u1ec7t nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t.<\/strong><\/span><\/span><\/h2>\n
6. Th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i; l\u00e2m s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i, tr\u1eeb g\u1ed7, m\u0103ng v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh kh\u00e1c<\/strong><\/span><\/h2>\n
7. \u0110\u01b0\u1eddng; ph\u1ee5 ph\u1ea9m trong s\u1ea3n xu\u1ea5t \u0111\u01b0\u1eddng, bao g\u1ed3m g\u1ec9 \u0111\u01b0\u1eddng, b\u00e3 m\u00eda, b\u00e3 b\u00f9n.<\/strong><\/span><\/h2>\n
9. Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf g\u1ed3m m\u00e1y m\u00f3c v\u00e0 d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho y t\u1ebf <\/strong><\/span><\/h2>\n
10. Gi\u00e1o c\u1ee5 d\u00f9ng \u0111\u1ec3 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp bao g\u1ed3m c\u00e1c lo\u1ea1i m\u00f4 h\u00ecnh, h\u00ecnh v\u1ebd, b\u1ea3ng, ph\u1ea5n, th\u01b0\u1edbc k\u1ebb, com-pa v\u00e0 c\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho gi\u1ea3ng d\u1ea1y, nghi\u00ean c\u1ee9u, th\u00ed nghi\u1ec7m khoa h\u1ecdc.<\/strong><\/span><\/h2>\n
11. Ho\u1ea1t \u0111\u1ed9ng v\u0103n ho\u00e1, tri\u1ec3n l\u00e3m, th\u1ec3 d\u1ee5c, th\u1ec3 thao; bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt; s\u1ea3n xu\u1ea5t phim; nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh v\u00e0 chi\u1ebfu phim<\/strong><\/span><\/h2>\n
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12. \u0110\u1ed3 ch\u01a1i cho tr\u1ebb em; S\u00e1ch c\u00e1c lo\u1ea1i, tr\u1eeb s\u00e1ch kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT <\/strong><\/span><\/h2>\n
13. D\u1ecbch v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt cho vi\u1ec7c nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn s\u1edf h\u1eefu tr\u00ed tu\u1ec7; chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, ti\u00eau chu\u1ea9n, quy chu\u1ea9n k\u1ef9 thu\u1eadt, \u0111o l\u01b0\u1eddng, ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, an to\u00e0n b\u1ee9c x\u1ea1, h\u1ea1t nh\u00e2n v\u00e0 n\u0103ng l\u01b0\u1ee3ng nguy\u00ean t\u1eed; d\u1ecbch v\u1ee5 v\u1ec1 th\u00f4ng tin, t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng, ph\u1ed5 bi\u1ebfn, \u1ee9ng d\u1ee5ng th\u00e0nh t\u1ef1u khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 trong c\u00e1c l\u0129nh v\u1ef1c kinh t\u1ebf – x\u00e3 h\u1ed9i theo h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, kh\u00f4ng bao g\u1ed3m tr\u00f2 ch\u01a1i tr\u1ef1c tuy\u1ebfn v\u00e0 d\u1ecbch v\u1ee5 gi\u1ea3i tr\u00ed tr\u00ean Internet.<\/strong><\/span><\/h2>\n