V\u00e0o ng\u00e0y 2 th\u00e1ng 10 n\u0103m 2024, C\u01a1 quan Thu\u1ebf Li\u00ean bang (FTA) c\u1ee7a C\u00e1c Ti\u1ec3u v\u01b0\u01a1ng qu\u1ed1c \u1ea2 R\u1eadp Th\u1ed1ng nh\u1ea5t (UAE) \u0111\u00e3 c\u00f4ng b\u1ed1 c\u00e1c s\u1eeda \u0111\u1ed5i \u0111\u1ed1i v\u1edbi Quy \u0111\u1ecbnh th\u1ef1c thi c\u1ee7a S\u1eafc l\u1ec7nh Li\u00ean bang s\u1ed1 8 n\u0103m 2017, t\u1eadp trung v\u00e0o Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT). Nh\u1eefng thay \u0111\u1ed5i n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi N\u1ed9i c\u00e1c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 (100) n\u0103m 2024 v\u00e0 s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2024. M\u1ee5c \u0111\u00edch c\u1ee7a nh\u1eefng s\u1eeda \u0111\u1ed5i n\u00e0y l\u00e0 cung c\u1ea5p c\u00e1c quy t\u1eafc r\u00f5 r\u00e0ng h\u01a1n v\u00e0 nhi\u1ec1u th\u00f4ng tin chi ti\u1ebft h\u01a1n v\u1ec1 c\u00e1c th\u1ee7 t\u1ee5c VAT. Ch\u00fang c\u0169ng nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111i\u1ec1u ch\u1ec9nh c\u00e1c quy \u0111\u1ecbnh theo c\u00e1c lu\u1eadt thu\u1ebf li\u00ean quan kh\u00e1c, nh\u01b0 Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. C\u00e1c doanh nghi\u1ec7p t\u1ea1i UAE c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn nh\u1eefng thay \u0111\u1ed5i n\u00e0y v\u00ec ch\u00fang c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch x\u1eed l\u00fd VAT trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y.<\/p>\n\n
Trong s\u1ed1 nhi\u1ec1u s\u1eeda \u0111\u1ed5i \u0111\u1ed1i v\u1edbi Quy \u0111\u1ecbnh th\u1ef1c thi, m\u1ed9t s\u1ed1 s\u1eeda \u0111\u1ed5i n\u1ed5i b\u1eadt c\u00f3 t\u00e1c \u0111\u1ed9ng r\u1ed9ng r\u00e3i nh\u1ea5t. Ch\u00fang bao g\u1ed3m c\u00e1c c\u1eadp nh\u1eadt v\u1ec1 c\u00e1ch \u00e1p d\u1ee5ng VAT \u0111\u1ed1i v\u1edbi vi\u1ec7c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 c\u00e1ch x\u1eed l\u00fd c\u00e1c ngu\u1ed3n cung c\u1ea5p c\u00f3 nhi\u1ec1u h\u01a1n m\u1ed9t th\u00e0nh ph\u1ea7n. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p tham gia xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ho\u1eb7c x\u1eed l\u00fd c\u00e1c ngu\u1ed3n cung c\u1ea5p h\u1ed7n h\u1ee3p.<\/p>\n\n
C\u00e1c s\u1eeda \u0111\u1ed5i \u0111\u1ed1i v\u1edbi \u0110i\u1ec1u 30 t\u1eadp trung v\u00e0o vi\u1ec7c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a. Hi\u1ec7n t\u1ea1i, c\u00e1c doanh nghi\u1ec7p s\u1ebd d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf VAT b\u1eb1ng 0 khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a h\u01a1n. C\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u1ea3i l\u01b0u gi\u1eef t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn xu\u1ea5t kh\u1ea9u. Thay v\u00e0o \u0111\u00f3, h\u1ecd c\u00f3 th\u1ec3 l\u01b0u gi\u1eef m\u1ed9t trong ba t\u00f9y ch\u1ecdn sau: t\u1edd khai h\u1ea3i quan v\u00e0 b\u1eb1ng ch\u1ee9ng th\u01b0\u01a1ng m\u1ea1i, gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u1eadn chuy\u1ec3n v\u00e0 b\u1eb1ng ch\u1ee9ng ch\u00ednh th\u1ee9c ho\u1eb7c ch\u1ec9 t\u1edd khai h\u1ea3i quan cho th\u1ea5y vi\u1ec7c mi\u1ec5n thu\u1ebf h\u1ea3i quan. Thay \u0111\u1ed5i n\u00e0y gi\u00fap gi\u1ea3m gi\u1ea5y t\u1edd cho doanh nghi\u1ec7p v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 VAT theo c\u00e1c lu\u1eadt kh\u00e1c, nh\u01b0 lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n\n
Xu\u1ea5t kh\u1ea9u d\u1ecbch v\u1ee5, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31, c\u0169ng c\u00f3 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng. \u0110\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t b\u1eb1ng 0 \u0111\u1ed1i v\u1edbi vi\u1ec7c xu\u1ea5t kh\u1ea9u d\u1ecbch v\u1ee5, m\u1ed9t \u0111i\u1ec1u ki\u1ec7n b\u1ed5 sung \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00eam v\u00e0o. C\u00e1c d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u01b0\u1ee3c cung c\u1ea5p t\u1ea1i UAE ho\u1eb7c trong Khu v\u1ef1c \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh theo c\u00e1c quy t\u1eafc \u0111\u1eb7c bi\u1ec7t v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m cung c\u1ea5p. C\u00e1c quy t\u1eafc n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c d\u1ecbch v\u1ee5 nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, d\u1ecbch v\u1ee5 \u0111i\u1ec7n t\u1eed v\u00e0 vi\u1ec5n th\u00f4ng. Thay \u0111\u1ed5i n\u00e0y c\u00f3 ngh\u0129a l\u00e0 m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 tr\u01b0\u1edbc \u0111\u00e2y \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf su\u1ea5t b\u1eb1ng 0 th\u00ec nay c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu thu\u1ebf VAT. V\u00ed d\u1ee5: c\u00e1c d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i UAE hi\u1ec7n c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu thu\u1ebf. \u0110i\u1ec1u n\u00e0y c\u0169ng thay \u0111\u1ed5i m\u1ed9t quy t\u1eafc ch\u1ed1ng tr\u1ed1n thu\u1ebf trong \u0111i\u1ec1u n\u00e0y, nh\u1eb1m ng\u0103n ch\u1eb7n c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng sai c\u00e1c mi\u1ec5n tr\u1eeb VAT.<\/p>\n\n
\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, \u0110i\u1ec1u 42 \u0111\u01b0a ra c\u00e1c mi\u1ec5n tr\u1eeb VAT m\u1edbi. C\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT, nh\u01b0ng s\u1eeda \u0111\u1ed5i n\u00e0y b\u1ed5 sung th\u00eam m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3 v\u00e0o danh s\u00e1ch mi\u1ec5n tr\u1eeb. C\u00e1c d\u1ecbch v\u1ee5 n\u00e0y bao g\u1ed3m qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0, chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n \u1ea3o nh\u01b0 ti\u1ec1n \u0111i\u1ec7n t\u1eed v\u00e0 chuy\u1ec3n \u0111\u1ed5i t\u00e0i s\u1ea3n \u1ea3o. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1, b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2018. Gi\u1edd \u0111\u00e2y, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd qu\u1ef9 c\u1ea7n ph\u00e2n t\u00edch c\u1ea9n th\u1eadn xem c\u00e1c d\u1ecbch v\u1ee5 c\u1ee7a h\u1ecd c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT hay kh\u00f4ng v\u00e0 \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn vi\u1ec7c ho\u00e0n thu\u1ebf VAT c\u1ee7a h\u1ecd. C\u00e1c doanh nghi\u1ec7p kinh doanh t\u00e0i s\u1ea3n \u1ea3o c\u0169ng n\u00ean xem l\u1ea1i c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf VAT tr\u01b0\u1edbc \u0111\u00e2y c\u1ee7a m\u00ecnh, v\u00ec h\u1ecd c\u00f3 th\u1ec3 c\u1ea7n ph\u1ea3i n\u1ed9p c\u00e1c b\u1ea3n s\u1eeda \u0111\u1ed5i ho\u1eb7c c\u00f4ng b\u1ed1 t\u1ef1 nguy\u1ec7n. \u0110\u1ecbnh ngh\u0129a v\u1ec1 t\u00e0i s\u1ea3n \u1ea3o trong b\u1ed1i c\u1ea3nh n\u00e0y bao g\u1ed3m m\u1ecdi th\u1ee9 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c giao d\u1ecbch ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i k\u1ef9 thu\u1eadt s\u1ed1 cho m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0, nh\u01b0ng kh\u00f4ng bao g\u1ed3m ti\u1ec1n t\u1ec7 fiat ho\u1eb7c ch\u1ee9ng kho\u00e1n.<\/p>\n\n
S\u1eeda \u0111\u1ed5i quan tr\u1ecdng ti\u1ebfp theo l\u00e0 \u1edf \u0110i\u1ec1u 46, li\u00ean quan \u0111\u1ebfn c\u00e1c ngu\u1ed3n cung c\u1ea5p c\u00f3 nhi\u1ec1u h\u01a1n m\u1ed9t th\u00e0nh ph\u1ea7n. M\u1ed9t \u0111o\u1ea1n m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00eam v\u00e0o \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c t\u00ecnh hu\u1ed1ng kh\u00f4ng c\u00f3 th\u00e0nh ph\u1ea7n ch\u00ednh r\u00f5 r\u00e0ng trong m\u1ed9t ngu\u1ed3n cung c\u1ea5p. Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 v\u1eady, c\u00e1ch x\u1eed l\u00fd thu\u1ebf VAT ph\u1ea3i d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t c\u1ee7a ngu\u1ed3n cung c\u1ea5p n\u00f3i chung. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch x\u1eed l\u00fd thu\u1ebf VAT \u0111\u1ed1i v\u1edbi c\u00e1c ngu\u1ed3n cung c\u1ea5p h\u1ed7n h\u1ee3p, trong \u0111\u00f3 nhi\u1ec1u h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n c\u00f9ng nhau.<\/p>\n\n
Ngo\u00e0i nh\u1eefng thay \u0111\u1ed5i l\u1edbn n\u00e0y, c\u00f2n c\u00f3 m\u1ed9t s\u1ed1 c\u1eadp nh\u1eadt kh\u00e1c m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd. V\u00ed d\u1ee5: \u0110i\u1ec1u 1 b\u1ed5 sung c\u00e1c \u0111\u1ecbnh ngh\u0129a m\u1edbi, bao g\u1ed3m \u0111\u1ecbnh ngh\u0129a v\u1ec1 t\u00e0i s\u1ea3n \u1ea3o v\u00e0 th\u00f4ng b\u00e1o. \u0110i\u1ec1u n\u00e0y r\u1ea5t quan tr\u1ecdng v\u00ec \u0111\u1ecbnh ngh\u0129a “Th\u00f4ng b\u00e1o” hi\u1ec7n \u00e1p d\u1ee5ng cho b\u1ea5t k\u1ef3 c\u00e1 nh\u00e2n n\u00e0o, kh\u00f4ng ch\u1ec9 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf li\u00ean quan ho\u1eb7c \u0111\u1ea1i di\u1ec7n c\u1ee7a h\u1ecd. \u0110i\u1ec1u 2 m\u1edf r\u1ed9ng \u0111\u1ecbnh ngh\u0129a v\u1ec1 c\u00e1c ngu\u1ed3n cung c\u1ea5p b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m m\u1ecdi h\u00ecnh th\u1ee9c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, kh\u00f4ng ch\u1ec9 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u00e0 cho thu\u00ea. C\u0169ng c\u00f3 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 c\u00e1ch x\u1eed l\u00fd chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu c\u00e1c t\u00f2a nh\u00e0 c\u1ee7a ch\u00ednh ph\u1ee7. \u0110i\u1ec1u 3 l\u00e0m r\u00f5 r\u1eb1ng vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa c\u00e1c c\u01a1 quan ch\u00ednh ph\u1ee7 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 ngu\u1ed3n cung c\u1ea5p, ngh\u0129a l\u00e0 ch\u00fang kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf VAT.<\/p>\n\n
C\u00e1c thay \u0111\u1ed5i kh\u00e1c bao g\u1ed3m c\u1eadp nh\u1eadt c\u00e1c quy t\u1eafc v\u1ec1 ngu\u1ed3n cung c\u1ea5p \u0111\u01b0\u1ee3c coi l\u00e0 m\u1eb7c nhi\u00ean v\u00e0 \u0111\u0103ng k\u00fd VAT t\u1ef1 nguy\u1ec7n. \u0110i\u1ec1u 5 l\u00e0m r\u00f5 r\u1eb1ng n\u1ebfu gi\u00e1 tr\u1ecb c\u1ee7a ngu\u1ed3n cung c\u1ea5p h\u00e0ng h\u00f3a cho m\u1ed9t ng\u01b0\u1eddi nh\u1eadn duy nh\u1ea5<\/p>","protected":false},"excerpt":{"rendered":"
Translation into Vietnamese V\u00e0o ng\u00e0y 2 th\u00e1ng 10 n\u0103m 2024, C\u01a1 quan Thu\u1ebf Li\u00ean bang (FTA) c\u1ee7a C\u00e1c Ti\u1ec3u v\u01b0\u01a1ng qu\u1ed1c \u1ea2 R\u1eadp Th\u1ed1ng nh\u1ea5t (UAE) \u0111\u00e3 c\u00f4ng b\u1ed1 c\u00e1c…<\/p>\n","protected":false},"author":1,"featured_media":2020,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2019","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bitcoin"],"_links":{"self":[{"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/posts\/2019","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/comments?post=2019"}],"version-history":[{"count":1,"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/posts\/2019\/revisions"}],"predecessor-version":[{"id":2021,"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/posts\/2019\/revisions\/2021"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/media\/2020"}],"wp:attachment":[{"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/media?parent=2019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/categories?post=2019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/tags?post=2019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}