HOAN THUg CHO NGlTCtt Nl/CC NGOAI XUAT CANH MUA HANG TAI VllT NAM
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d Tdi chfnh vOa hodn thdnh viec lay y kien cdc bp, ngdnh ve do thdo De dn thf diem hodn thue gid tri gia tdng (GTGT) ddi vdi hdng hod cua ngPdi nPdc ngodi xua't ednh mua tai Viet Nam. Khi De dn dope thpc hien se tao sp binh d a n g v d khuyen khfch xua't khd'u tai ehd vd phdt trien du Ijch...Muc dich cua Dd' an
Tai cdc qud'c gia trong khu vQc vd tren the gidi, viec hodn thue dd'i vdi ngPdi node ngodi mua hdng hod da dUpc dp dung tO khd Idu vf dp nhU Singapore, Australia... Tai Viet Nam theo quy djnh hien hdnh cua Ludt thue Xua't khd'u (XK), thue nhdp khd'u (NK), Ludt thue tieu thu ddc biet (TTDB), Ludt thue GTGT vd cdc van bdn hudng ddn thpc hien Ludt ndy, dai da sd hdng hod NK thupe dd'i tOpng chju thue NK, GTGT, mpt sd hdng hod thude dien chju thue TTDB. Cdc ludt ndy cung dd cho hoan thue dd'i vdi hdng hod XK nen cd y kien cho rang nen hodn cd 3 loai thue NK, TTDB, GTGT. Song dai da so' cdc
" Tdng cgc H3I quan
Thu Hi*o?ng*
W W W I' (/ // // '/ /'
* \ •> ! ' i! J '•'
Lam thu tuc nhap canh d cijfa khau Mpc Bai, tinh Tay Ninh
Anh: Thu Haong
y kien cho rang trong giai doan thf diem ch? nen hodn thue GTGT, VI cac ludt ndy da cho hodn thue doi vdi hdng hod XK nhUng ch? cho hodn cho cd sd kinh doanh, chUa hodn thue cho cd nhan. Mat khde tren hod ddn bdn hdng chl ghi rd so'tien thue GTGT, chPa ghi rd so' tien thue NK vd TTDB ma ngUdi mua dd trd khi mua hdng, do dd trong giai doan thf diem neu hodn cd 3 loai thue thi rd't phOc tap, nhieu rui ro trong viec quay vdng hod ddn.
De tao dieu kien hd trd phdt trien du Ijch, tdng thu ngoai te, khuyen
khfch xua't khau tai ehd, Thu tOdng Chinh phu giao Bp Tai chfnh chu tri, phd'i hdp vdi Bp Van hod. The thao vd Du lich, Bd Cdng ThUdng xdy dpng De an thf diem hodn thue GTGT cho khach du Ijch Id ngOdi nPdc ngoai. Tren Cd sd d d , xay dpng dp thdo de an vd dO thdo Quye't d j n h cua Thu tudng Chfnh p h u . Muc tieu Id nang cao hieu qud, hieu Ipc cua cdng tdc qudn ly thue, tao dieu kien thuc dd'y xua't khd'u, ho trp vd tao thuan Ipi cho phdt trien du Ijch, phu hdp v d i thdng le qud'c te; gdp phan thpc hien thdnh cdng chien
J i p Ulji Tuaiiii TIU a/ii MB/mtA Tlfl
a
• KINH Tf Dd'i NGOAI
lope phdt trien Hdi quan den ndm 2020.
Doi ttf^ng va hang hoa nao se duf^c hoan thue GTGT
Trong dp thdo D l ^ n , Bp Tdi chinh dd d l nghj Thii tOdng Chfnh phu hodn thue cho ddi topng Id ngOdi nOdc ngodi xua't ednh {khdng phai thanh vidn td bay/phi cdng cho cac chuydn bay xuit canh tU Vidt nam) cd hd chidu khdng phdi do Viet Nam cdp.
Hdng hda ddp Ong cdc dieu kien sau se dope thpc hien thf diem vide hodn thue GTGT: ThO nhd't, hdng hda thupe ddi tOpng chju thue GTGT dope dem theo len mdy bay, chOa qua sO dung tai Viet Nam;
khdng thupe danh muc hdng hda cam xua't khd'u hoac danh muc hang hda han che xud't khd'u. ThO hai, hod ddn mua hang phdt hdnh trong vdng 30 ngdy, tfnh tO ngdy ngOdi node ngodi xud't ednh trd ve trOde; cd trj gid tdi thieu to 2 trieu dong/l hod ddn/mpt cOa hdng ddng ky vd dope Bd Tdi chfnh Ipa ehpn dp dung thf diem viec hodn thue GTGT/1 ngdy (tOPng dOdng 100USD/1 hda ddn) hoac cd the cdng gdp nhieu hod dpn trong cung ngdy.
Hdnh khdch ngOdi node ngodi dope hodn 100%
tien thue GTGT dd ndp khi mua hdng, hay eh?
dope hodn sd tien cdn lai
sau khi trO tien phf djch vp? Ddng t i l n hodn thud Id tien Vipt Nam hay ngoai t^ vd dope trd bdng tien mdt hay chuydn khodn, Bd Lo Thj Nhp, Cue trOdng Cue Thu thud Xudt nhcip k h i u (XNK), Tdng cue Hdi quan cho biet: So tien dope hodn Id sd t i l n cdn
lai sau khi da trO tien ndp phf djch vu cho dai ly hodn thue. Ty 10 thu phf djch vp tdi da khdng qud 10% tr^n tdng sd t i l n thue dope hodn. BO Tdi chfnh se phd'i hpp vdi Ngdn hdng Nhd node dd quy djnh cu the ty le ndy. Vf dp, vdi mOc thue GTGT Id 5%, hod ddn cd trj gid mua hdng tdi thieu 2 trieu dong, thue GTGT dd nop khi mua hdng Id 100.000 dong, thi sd t i l n thu phf tdi da Id
10.000 dong vd so' t i l n thue cdn lai hdnh khdch dope hodn Id 90.000 dong.
Dong t i l n hodn thue Id t i l n Viet Nam. TrOdng hpp hdnh khdch muo'n Id'y ngoai te thi t^ gid quy ddi Id ty gid lien ngdn hdng do Ngdn hdng Nhd nOdc Viet Nam cdng bd, tai thdi diem quy ddi. Hdnh khdch dope to lOa ehpn hodn bdng tien mat hoac bdng tdi khodn, th^ tfn dpng.
D^ thao cac biMc c0 ban hanh khach phai thiTc hi^n, de diTfc hoan thue GTGT, 1$ trinh va phfin vi ap dMng
Ve hda ddn, dp thdo do kien Id hod ddn ki^m td khai
hodn thud GTGT theo mdu do BO Tdi chfnh quy djnh vd phdi do cdc cQa hdng ddng ky vd dope BO Tdi chfnh Ipa ehpn dp dpng thf didm viec hodn thud GTGT.
v l tidu chf Ipa ehpn cd sd kinh doanh tham gia vdo hp thdng thf didm hodn thud GTGT: MOt Id, phdi cd cda hdng bdn nhQng loai hdng hod ngOdi node ngodi thodng mua, dem theo khi xuat ednh; cd dja ch? d cdc trung tdm mua sdm tai Hd NOi, thdnh phd Ho Chl M i n h . Hai Id, thpc hien nOp thue GTGT theo phOdng phdp khd^u trO; c6 ddng ky vd dope Bp Tdi chfnh Ipa ehpn dp dung thf diem. NhQng c d s d ndo ddp Qng cdc d i i u kien nay gOfi h i so den BO Tdi chfnh, de dope Ipa ehpn.
Bd Ld Thj Nhu cho biet:
BO Tdi chinh dp kien, ch?
thQc hien thf diem tai San bay qudc te NOi Bdi (Ha NOi) vd San bay qudc te Tdn Sdn Nhd't (TP. Ho Chf Minh), trong khodng thdi gian to 1/4/2012 den 30/6/2014. Hai cQa khau qudc te ndy cd lou lOpng khdch qua lai cao, cd khu cdch ly, rdo chan bdo ddm cho viOc gidm sdt quy trinh ludn chuydn cua hdng hoa dd cd the thOc hidn cd c h l thi didm. Khodng thdi gian 2 ndm se ddnh gid dope nhQng OU, nhope diem cd bdn cCia cd che thf didm, tren cd sd dd cd cdc gidi phdp xQ ly phd hpp. •
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