{"id":6467,"date":"2015-08-06T02:07:56","date_gmt":"2015-08-06T02:07:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6467"},"modified":"2015-08-11T08:09:50","modified_gmt":"2015-08-11T08:09:50","slug":"doi-tuong-ap-dung-thue-suat-0","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6467","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%"},"content":{"rendered":"

\"\u0110\u1ed1i<\/h2>\n

C\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 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, 5%, 10%. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u00e2t 0% \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Thu\u1ebf su\u1ea5t 0%<\/strong><\/span><\/p>\n

“Thu\u1ebf su\u1ea5t 0%: \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, 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 ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n 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.<\/em><\/span><\/p>\n

H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng ho\u00e1, 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 ho\u00e1, 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.”<\/em><\/span><\/p>\n

2. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/p>\n

\u00a0<\/em><\/strong>T\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong><\/a> quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% bao g\u1ed3m:<\/span><\/p>\n

\u201c a) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u bao g\u1ed3m: <\/em><\/span><\/p>\n

–\u00a0 H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i, k\u1ec3 c\u1ea3 u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u;<\/em><\/span><\/p>\n

– 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;<\/em><\/span><\/p>\n

– H\u00e0ng ho\u00e1 b\u00e1n m\u00e0 \u0111i\u1ec3m giao, nh\u1eadn h\u00e0ng ho\u00e1 \u1edf ngo\u00e0i Vi\u1ec7t Nam; <\/em><\/span><\/p>\n

– 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;<\/em><\/span><\/p>\n

– 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<\/em><\/span><\/p>\n

+ H\u00e0ng ho\u00e1 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 ho\u00e1 qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd mua, b\u00e1n, gia c\u00f4ng h\u00e0ng ho\u00e1 v\u1edbi n\u01b0\u1edbc ngo\u00e0i. <\/em><\/span><\/p>\n

+ H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

+\u00a0 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.\u201d<\/em><\/span><\/p>\n

\u00a03.\u00a0<\/span><\/strong>D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/strong>\u00a0<\/strong><\/span><\/span><\/h2>\n

T\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% nh\u01b0 sau:<\/span><\/p>\n

\u201c D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u bao g\u1ed3m 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.\u201d<\/em><\/span><\/p>\n

L\u01b0u \u00fd:<\/em><\/strong><\/span><\/p>\n

Theo \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c 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.\u201d<\/em><\/span><\/p>\n

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

Theo \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c 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

\u00a0V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n

C\u00f4ng ty v\u1eadn t\u1ea3i A 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 Nga \u0111\u1ebfn H\u00e0n Qu\u1ed1c. Doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a t\u1eeb Nga \u0111\u1ebfn H\u00e0n Qu\u1ed1c l\u00e0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/span><\/p>\n

5. 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 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c th\u00f4ng qua \u0111\u1ea1i l\u00fd<\/strong><\/span><\/h2>\n

\u00a0<\/strong>Theo \u0110i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u00ea c\u00e1c d\u1ecbch v\u1ee5 ng\u00e0nh h\u00e0ng kh\u00f4ng v\u00e0 h\u00e0ng h\u1ea3i \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u00e2t 0% bao g\u1ed3m:<\/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%:<\/strong> 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).<\/em><\/span><\/p>\n

C\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng h\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/em><\/strong>: 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

6. C\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c<\/strong><\/span><\/h2>\n

\u00a0<\/strong>Theo \u0110i\u1ec3m \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% nh\u01b0 sau:<\/span><\/p>\n

\u201c – 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;<\/em><\/span><\/p>\n

– H\u00e0ng ho\u00e1, 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;<\/em><\/span><\/p>\n

– 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.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/strong> bao g\u1ed3m:<\/span><\/p>\n