{"id":8300,"date":"2022-03-11T09:29:29","date_gmt":"2022-03-11T09:29:29","guid":{"rendered":"http:\/\/demo.moodbiz.vn\/?p=8300"},"modified":"2024-04-12T03:30:29","modified_gmt":"2024-04-12T03:30:29","slug":"thue-gst-la-gi-cach-hoat-dong-cua-loai-thue-nay","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/thue-gst-la-gi-cach-hoat-dong-cua-loai-thue-nay\/","title":{"rendered":"THU\u1ebe GST L\u00c0 G\u00cc? C\u00c1CH HO\u1ea0T \u0110\u1ed8NG C\u1ee6A LO\u1ea0I THU\u1ebe N\u00c0Y"},"content":{"rendered":"

Thu\u1ebf GST l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf ti\u00eau d\u00f9ng tr\u00ean di\u1ec7n r\u1ed9ng \u0111\u00e1nh v\u00e0o vi\u1ec7c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a (do H\u1ea3i quan Singapore thu), c\u0169ng nh\u01b0 h\u1ea7u h\u1ebft t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 t\u1ea1i Singapore. \u1ede c\u00e1c qu\u1ed1c gia kh\u00e1c, GST \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\/ VAT.<\/p>\r\n\r\n\r\n\r\n

Mi\u1ec5n thu\u1ebf GST \u00e1p d\u1ee5ng cho h\u1ea7u h\u1ebft c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, cung c\u1ea5p Digital Payment Token, b\u00e1n v\u00e0 cho thu\u00ea t\u00e0i s\u1ea3n nh\u00e0 \u1edf, nh\u1eadp kh\u1ea9u v\u00e0 cung c\u1ea5p kim lo\u1ea1i qu\u00fd \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. <\/p>\r\n\r\n\r\n\r\n

H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 d\u1ecbch v\u1ee5 qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% (t\u01b0\u01a1ng t\u1ef1 Vi\u1ec7t Nam)<\/em><\/p>\r\n\r\n\r\n\r\n

H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

<\/td>C\u00e1c s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 ti\u00eau chu\u1ea9n (m\u1ee9c thu\u1ebf GST 7%)<\/strong><\/td>C\u00e1c s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf GST 0% (Zero-rated supplies)<\/strong><\/td><\/tr>
H\u00e0ng h\u00f3a<\/td>H\u1ea7u h\u1ebft HH trong n\u01b0\u1edbc thu\u1ed9c lo\u1ea1i n\u00e0y.<\/td>C\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/td><\/tr>
Services<\/td>H\u1ea7u h\u1ebft c\u00e1c DV cung c\u1ea5p trong n\u01b0\u1edbc \u0111\u1ec1u thu\u1ed9c lo\u1ea1i n\u00e0y.<\/td>C\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u1ecbch v\u1ee5 qu\u1ed1c t\u1ebf<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n

H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong><\/em><\/p>\r\n\r\n\r\n\r\n

<\/td> C\u00e1c s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 mi\u1ec5n thu\u1ebf (kh\u00f4ng \u00e1p d\u1ee5ng GST)<\/strong><\/td> C\u00e1c s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 ngo\u00e0i ph\u1ea1m vi (0% GST)<\/strong><\/td><\/tr>
H\u00e0ng h\u00f3a <\/td> – B\u00e1n v\u00e0 cho thu\u00ea \u0111\u1ea5t
– Nh\u1eadp kh\u1ea9u v\u00e0 cung c\u1ea5p n\u1ed9i \u0111\u1ecba kim lo\u1ea1i qu\u00fd<\/td>		 – B\u00e1n h\u00e0ng h\u00f3a t\u1ea1i qu\u1ed1c gia th\u1ee9 3 – v\u1eadn chuy\u1ec3n t\u1eeb qu\u1ed1c gia b\u00ean ngo\u00e0i Singapore \u0111\u1ebfn m\u1ed9t qu\u1ed1c gia kh\u00e1c n\u1eb1m ngo\u00e0i l\u00e3nh th\u1ed5 Singapore
– Giao d\u1ecbch c\u00e1 nh\u00e2n<\/td><\/tr>
Services<\/td> – C\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh
– Digital Payment Tokens<\/td>		 C\u00e1c giao d\u1ecbch c\u00e1 nh\u00e2n<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n

Nh\u1eefng doanh nghi\u1ec7p c\u1ea7n \u0111\u0103ng k\u00fd GST?<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

Doanh nghi\u1ec7p ph\u1ea3i \u0111\u0103ng k\u00fd GST khi doanh thu ch\u1ecbu thu\u1ebf v\u01b0\u1ee3t qu\u00e1 1 tri\u1ec7u \u0111\u00f4 la.<\/p>\r\n\r\n\r\n\r\n

N\u1ebfu doanh thu ch\u1ecbu thu\u1ebf doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1 tri\u1ec7u \u0111\u00f4 la, b\u1ea1n v\u1eabn c\u00f3 th\u1ec3 ch\u1ecdn t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd GST sau khi c\u00e2n nh\u1eafc k\u1ef9 l\u01b0\u1ee1ng !<\/p>\r\n\r\n\r\n\r\n

\u0110\u1ecdc th\u00eam<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

T\u1ea1i sao c\u1ea7n c\u00e2n nh\u1eafc k\u1ef9 tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd GST? Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft \u0111\u1ec3 \u0111\u0103ng k\u00fd GST.<\/a><\/p>\r\n\r\n\r\n\r\n

N\u1ed9p v\u00e0 thu thu\u1ebf GST <\/em><\/strong><\/p>\r\n\r\n\r\n

\r\n
\"\"<\/figure><\/div>\r\n\r\n\r\n

N\u1ebfu b\u1ea1n \u0111\u00e3 \u0111\u0103ng k\u00fd GST:<\/p>\r\n\r\n\r\n\r\n

  • Thu\u1ebf \u0111\u1ea7u ra (output tax) l\u00e0 kho\u1ea3n thu\u1ebf khi doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng, doanh nghi\u1ec7p t\u00ednh v\u00e0 thu thu\u1ebf GST t\u1eeb kh\u00e1ch h\u00e0ng sau \u0111\u00f3 n\u1ed9p kho\u1ea3n thu\u1ebf GST \u0111\u00f3 cho IRAS (C\u1ee5c doanh thu n\u1ed9i \u0111\u1ecba Singapore)<\/li>
  • Thu\u1ebf \u0111\u1ea7u v\u00e0o (input tax) l\u00e0 kho\u1ea3n thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu khi mua h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh (chi ph\u00ed kinh doanh) v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c nh\u1eadn kho\u1ea3n ho\u00e0n thu\u1ebf GST t\u1eeb IRAS<\/li><\/ul>\r\n\r\n\r\n\r\n

    Auth. Alice Mac<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

    Thu\u1ebf GST l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf ti\u00eau d\u00f9ng tr\u00ean di\u1ec7n r\u1ed9ng \u0111\u00e1nh v\u00e0o vi\u1ec7c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a (do H\u1ea3i […]<\/p>","protected":false},"author":1,"featured_media":12659,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158,125,137],"tags":[169,190,191,173,192,144,174],"_links":{"self":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8300"}],"collection":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/comments?post=8300"}],"version-history":[{"count":1,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8300\/revisions"}],"predecessor-version":[{"id":12680,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8300\/revisions\/12680"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/12659"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=8300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=8300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=8300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}