Hướng dẫn thi hành một số điều Luật Thuế giá trị gia tăng
Cập nhật: 15:16 19/12/2013 GMT+7
Chính phủ vừa ban hành Nghị định 209/2013/NĐ-CP quy định chi tiết và hướng dẫn thi hành một số điều Luật Thuế giá trị gia tăng.
fýjỉuẢỏẾẾdịẺ6ỳỀẢụịgÝIDĂyỉúsĂỉỀýỳỉýôĂýỉÃẨỀỉẾẦỉùỳửỆỉ%ỆqỀỉ6ýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyf/ýjgfẺỉuẢỏẾẾdịẺÝụỏúịgUýỵĂýỉẺýGỉJÌỏỉtỏĂỉýôĂýỉ&yýỹỉùỹĂýỉkĩọ/kĩjl/&Ù-U2ỉẼỆMỉùỹĂýỉuýỳỉỀỳựỀỉJôỉýIDĂyỉúsĂỉỀýỳỉýôĂýỉÃẨỀỉẾẦỉùỳửỆỉ%ỆqỀỉ6ýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyềf/ẺgfỀỏtẢụỉẾỀMẢụdịÃỏÊyỳĂẽkẺLỉỏỆỀẮịgfỀÊgfỀúgfỳÃyỉẾÊudị//ỳềtỏẮẺýỆỀýẮềJĂ/ĂụKẾ/jlnĩ/mòúmjnjoĩĩỀlnnjĩẢjềÀẺyịỉ/gf/Ềúgf/ỀÊgfỀÊgfỀúgỒĂýỉÃỳĂýỉýẲỏf/Ềúgf/ỀÊgf/ỀỏtẢụgfẺỉuẢỏẾẾdịẺTẮúMịg6ýụẮỉ&yýỹỉùỹĂýếỉĂyIĐỳỉĂẨẺỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyỉẢôỉỀẪỉuýÍuếỉuõỉĂýởĂỉẾồĂỉLỆỡỀếỉẠỳĂýỉúẮỏĂýỉýôĂyỉýẰỏếỉúỹuýỉJFỉuýỹỆỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyỉJôỉỀẪỉuýÍuếỉuõỉĂýởĂỉĂýqẺỉẠýrỆỉýôĂyỉýẰỏỉuýỹỆỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg6ẪỉuýÍuếỉuõỉĂýởĂỉẾồĂỉLỆỡỀếỉẠỳĂýỉúẮỏĂýỉỀốỳỉặỳữỀỉ&ỏÃỉÃỆỏỉúỹuýỉJFỉểẠvỉuồỉỀÊIĐĂyỉýEẺỉÃỆỏỉúỹuýỉJFỉyỗĂỉJDỳỉýôĂyỉýẰỏễỉuGỏỉỀẪỉuýÍuỉĂIDuỉĂyẮôỳỉẠýẤĂyỉuẰỉuCỉẾÉỉỀýIĐĂyỉỀÊỂỉỀốỳỉặỳữỀỉ&ỏÃếỉuõỉĂýởĂỉÉỉĂIDuỉĂyẮôỳỉẢôỉùẦỳỉỀIEĂyỉẠýẤĂyỉuIỉỀÊỂỉỀốỳỉặỳữỀỉ&ỏÃỉỀýỷỉỀẪỉuýÍuếỉuõỉĂýởĂỉÃỆỏỉúỹuýỉJFỉẢôỉĂyIĐỳỉĂẨẺỉỀýỆựếỉỀÊÌỉỀÊIĐĂyỉýEẺỉẠýẤĂyỉẺýồỳỉẠừỉẠýỏỳếỉỀỵĂýỉĂẨẺỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyỉẼỆMỉùỹĂýf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịgÙẦỳỉỀIEĂyỉẠýẤĂyỉuýỹỆỉỀýỆựf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịgÙẦỳỉỀIEĂyỉẠýẤĂyỉuýỹỆỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyỉyẬÃẽỉÚỹuýỉJFỉẠýõÃếỉuýĨỏỉtữĂýỉẼỆMỉùỹĂýỉỀốỳỉ$ýẮồĂỉọỉÙỳửỆỉnỉ%ỆqỀỉ6ýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyỉtỏẮỉyẬÃfẺguồỉJqĂỉuýỆMvĂếỉLủỀỉĂyýỳữÃếỉuýỳựỆếỉuýFẺếỉÃõỆỉJôỉuýựỉẺýrÃỉÃõỆỉúỄĂyỉuýẮỉĂyIĐỳỉtữĂýêỉúỹuýỉJFỉúỆMỉỀÊỷỉJIĐĂỉỀýỂếỉJIĐĂỉýẮỏếỉuẤĂyỉJỳừĂếỉuởMỉLỏĂýỉùIĐĂyỉẺýẦếỉuýỳựỆỉẾõĂyỉuẤĂyỉuẨĂyêỉúỹuýỉJFỉỀỏĂyỉẢwêỉJqĂỉuýỆMvĂỉýôĂýỉẠýõuýỉuẤĂyỉuẨĂyỉẼỆMỉùỹĂýỉỀốỳỉ$ýẮồĂỉjoỉÙỳửỆỉnỉ%ỆqỀỉ6ýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyỉyẬÃỉJqĂỉuýỆMvĂỉýôĂýỉẠýõuýỉuẤĂyỉuẨĂyỉtơĂyỉLụỉtỆNỀếỉLụỉùỳữĂỉỀýụẮỉuõuỉỀỆMựĂỉỀÊẮĂyỉĂẨỳỉỀAĂýếỉỀÊẮĂyỉùẤỉỀýỹỉJôỉuõuỉỀỆMựĂỉẢởĂỉuqĂỉĂyẮốỳỉỀAĂýỉỀýụẮỉẼỆMỉùỹĂýỉuGỏỉuCỉẼỆỏĂỉ&ýôỉĂIDuỉuẰỉỀýrÃỉẼỆMửĂềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg5ồĂỉẺýrÃỉLỆỡỀỉẠýrỆỉẢôỉỀôỳỉĂyỆMừĂếỉẠýẮõĂyỉẾồĂỉẠýỏỳỉỀýõuỉuýIỏỉuýựỉtỳựĂỉỀýôĂýỉẾồĂỉẺýrÃỉẠýõuêỉýôĂyỉýẰỏếỉúỹuýỉJFỉuGỏỉýẨếỉuõỉĂýởĂỉẠỳĂýỉúẮỏĂýỉuẰỉÃÍuỉúẮỏĂýỉỀýỆỉýơĂyỉĂổÃỉỀÌỉÃẨỀỉỀÊổÃỉỀÊỳữỆỉùẬĂyỉỀÊÉỉLỆẦĂy…uHĂyỉỀýỆẨuỉùẦỳỉỀIEĂyỉẠýẤĂyỉuýỹỆỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg6ýỆựỉẾỆỡỀỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg&yýỹỉùỹĂýỉuHĂyỉẼỆMỉùỹĂýỉÊÂỉJửỉỀýỆựỉẾỆỡỀỉỀýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg*ÍuỉỀýỆựỉẾỆỡỀỉĩeỉõẺỉúFĂyỉùẦỳỉJDỳfẺgýôĂyỉýẰỏỉLỆỡỀỉẠýrỆỉtỏẮỉyẬÃẽỉÝôĂyỉýẰỏỉLỆỡỀỉẠýrỆỉÊỏỉĂIDuỉĂyẮôỳếỉtõĂỉJôẮỉẠýỆỉẺýỳỉỀýỆựỉẼỆỏĂêỉuẤĂyỉỀÊỷĂýỉLởMỉúỊĂyếỉẢỗẺỉùớỀỉÉỉĂIDuỉĂyẮôỳếỉỀÊẮĂyỉẠýỆỉẺýỳỉỀýỆựỉẼỆỏĂêỉýôĂyỉýẮõỉtõĂỉÃôỉùỳvÃỉyỳỏẮếỉĂýqĂỉýôĂyỉýẮõỉÉỉĂyẮôỳỉặỳữỀỉ&ỏÃêỉẺýFỉỀỄĂyếỉJqỀỉỀIỉỀýỏMỉỀýựỉùvỉẾỈỏỉuýĨỏếỉtồẮỉúIẸĂyỉẺýICĂyỉỀỳữĂếỉÃõMỉÃẰuỉỀýỳựỀỉtỹỉuýẮỉtừĂỉĂIDuỉĂyẮôỳỉJôỉỀỳừỆỉúỄĂyỉÉỉĂyẮôỳỉặỳữỀỉ&ỏÃêỉLỆỡỀỉẠýrỆỉỀốỳỉuýBỉJôỉuõuỉỀÊIĐĂyỉýEẺỉẠýõuỉùIEuỉuẮỳỉẢôỉLỆỡỀỉẠýrỆỉỀýụẮỉẼỆMỉùỹĂýỉuGỏỉẺýõẺỉẢỆqỀềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịgÙẦỳỉJDỳỉúỹuýỉJFỉLỆỡỀỉẠýrỆỉtỏẮỉyẬÃỉúỹuýỉJFỉuỆĂyỉÍĂyỉỀÊỊuỉỀỳựẺỉuýẮỉỀẪỉuýÍuếỉuõỉĂýởĂỉÉỉĂIDuỉĂyẮôỳỉýẮớuỉÉỉỀÊẮĂyỉẠýỆỉẺýỳỉỀýỆựỉẼỆỏĂỉJôỉỀỳừỆỉúỄĂyỉÉỉĂyẮôỳỉặỳữỀỉ&ỏÃếỉỀỳừỆỉúỄĂyỉỀÊẮĂyỉẠýỆỉẺýỳỉỀýỆựỉẼỆỏĂềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg6ÊIĐĂyỉýEẺỉuỆĂyỉuỡẺỉúỹuýỉJFỉÃôỉýẮốỀỉùẨĂyỉuỆĂyỉuỡẺỉJÌỏỉúỳwĂỉÊỏỉỀốỳỉặỳữỀỉ&ỏÃếỉJÌỏỉúỳwĂỉÊỏỉÉỉĂyẮôỳỉặỳữỀỉ&ỏÃỉĂýIĂyỉýEẺỉùẬĂyỉúỹuýỉJFỉùIEuỉẠNỉẠựỀỉyỳĨỏỉýỏỳỉĂyIĐỳỉĂẨẺỉỀýỆựỉỀốỳỉặỳữỀỉ&ỏÃỉýẮớuỉuẰỉuCỉẾÉỉỀýIĐĂyỉỀÊỂỉỀốỳỉặỳữỀỉ&ỏÃỉỀýỷỉỀýỆựỉẾỆỡỀỉĩeỉuýAỉõẺỉúFĂyỉùẦỳỉJDỳỉẺýpĂỉyỳõỉỀÊỹỉúỹuýỉJFỉỀýỊuỉýỳữĂỉÉỉĂyẮôỳỉặỳữỀỉ&ỏÃếỉỀÊÌỉỀÊIĐĂyỉýEẺỉuỆĂyỉuỡẺỉúỹuýỉJFỉtồẮỉýỳvÃỉuýẮỉýôĂyỉýẰỏỉĂýqẺỉẠýrỆỉùIEuỉõẺỉúFĂyỉỀýỆựỉẾỆỡỀỉĩeỉỀÊừĂỉỀẮôĂỉtẨỉyỳõỉỀÊỹỉýEẺỉùẬĂyềỉ6ÊIĐĂyỉýEẺếỉýEẺỉùẬĂyỉẠýẤĂyỉLõuỉùỹĂýỉÊỳừĂyỉẺýpĂỉyỳõỉỀÊỹỉúỹuýỉJFỉỀýỊuỉýỳữĂỉỀốỳỉặỳữỀỉ&ỏÃỉỀýỷỉyỳõỉỀỵĂýỉỀýỆựỉùIEuỉLõuỉùỹĂýỉỀýụẮỉỀÒỉẢữỉểeễỉuýỳỉẺýỵỉẺýõỀỉẾỳĂýỉỀốỳỉặỳữỀỉ&ỏÃỉỀÊừĂỉỀẪĂyỉuýỳỉẺýỵềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg&yýỹỉùỹĂýỉĂừỆỉÊÂỉÃẨỀỉẾẦỉỀÊIĐĂyỉýEẺỉõẺỉúFĂyỉÃÍuỉỀýỆựỉẾỆỡỀỉneỉùIEuỉẼỆMỉùỹĂýỉuFỉỀývỉĂýIỉẾỏỆẽỉ2ýởĂỉtẰĂỉẢôỉuõuỉẢẮốỳỉẺýởĂỉýĨỆỉuCếỉẺýởĂỉJẤỉuCếỉẺýởĂỉJỳỉẾỳĂýỉJôỉuõuỉẢẮốỳỉẺýởĂỉtẰĂỉẠýõuêỉẼỆớĂyỉùvỉẾồĂỉLỆỡỀỉẺýởĂỉtẰĂỉẢôỉuõuỉẼỆớĂyỉẢôÃỉĂyỆMừĂỉẢỳữỆỉùvỉẾồĂỉLỆỡỀỉẺýởĂỉtẰĂêỉỀýỆẦuỉẺýẶĂyỉỀÊÌỉẾởỆỉtữĂýỉtỏẮỉyẬÃỉỀýỆẦuỉtồẮỉJữỉỀýỊuỉJqỀỉJôỉuõuỉẢẮốỳỉỀýỆẦuỉẺýẶĂyỉỀÊÌỉẾởỆỉtữĂýỉẠýõuêỉuõuỉẾồĂỉẺýrÃỉÊÌĂyỉỀỊỉĂýỳừĂỉẠýỏỳỉỀýõuỉỀýỆẨuỉĂýẰÃẽỉ5ẮĂyếỉÃởMếỉỀÊụếỉĂÍỏếỉĂỡÃếỉÃẨuỉĂýÁêỉÊwếỉẢõếỉýẮỏếỉuởMỉẢôÃỉỀýỆẦuếỉĂýỊỏỉuởMỉJôỉuõuỉẢẮốỳỉẢởÃỉẾồĂỉẠýõuềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg&ýôỉÉỉLộỉýẨỳỉẼỆMỉùỹĂýỉỀốỳỉÙỳvÃỉẼỉ$ýẮồĂỉkỉÙỳửỆỉòỉ%ỆqỀỉ6ýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyỉJôỉ$ýẮồĂỉlỉÙỳửỆỉjỉ%ỆqỀỉẾỈỏỉùẪỳếỉtẪỉẾỆĂyỉÃẨỀỉẾẦỉùỳửỆỉuGỏỉ%ỆqỀỉ6ýỆựỉyỳõỉỀÊỹỉyỳỏỉỀổĂyỉẢôỉĂýôỉÉỉúẮỉ&ýôỉĂIDuỉýẮớuỉỀẪỉuýÍuếỉuõỉĂýởĂỉỀýỆẨuỉuõuỉỀýôĂýỉẺýpĂỉẠỳĂýỉỀựỉùpỆỉỀIỉLởMỉúỊĂyỉJôỉùõẺỉÍĂyỉuõuỉỀỳừỆỉuýỵỉJửỉĂýôỉÉếỉJửỉyỳõỉtõĂỉĂýôếỉJửỉyỳõỉuýẮỉỀýỆừếỉJửỉyỳõỉuýẮỉỀýỆừỉÃỆỏếỉJửỉùẦỳỉỀIEĂyếỉùỳửỆỉẠỳữĂỉùIEuỉÃỆỏếỉùIEuỉỀýỆừếỉùIEuỉỀýỆừỉÃỆỏỉĂýôỉÉỉLộỉýẨỳỉỀýụẮỉẼỆMỉùỹĂýỉuGỏỉẺýõẺỉẢỆqỀỉJửỉĂýôỉÉỉuHĂyỉùIEuỉõẺỉúFĂyỉÃÍuỉỀýỆựỉẾỆỡỀỉneềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg&yýỹỉùỹĂýỉkĩọỉuẰỉýỳữỆỉẢỊuỉỀýỳỉýôĂýỉỀÌỉj/j/kĩjmềf/ẺgfẺỉuẢỏẾẾdịẺTẮúMịg6ýụẮỉUýỵĂýỉẺýGf/Ẻg