Exempt vs Zero Rated (VAT)
VAT yog tus nqi se ntxiv uas raug them thaum muag khoom thiab kev pabcuam. Tus nqi ntawm cov khoom thiab cov kev pabcuam no suav nrog VAT tus nqi. Muaj ntau hom VAT tus nqi uas siv rau ntau hom khoom thiab kev pabcuam. Kuj tseem muaj qee yam khoom thiab kev pabcuam uas tsis tuaj yeem them VAT. Cov khw muag khoom ntawm cov khoom thiab cov kev pabcuam yuav tsum paub tias cov nqi se twg siv rau cov khoom thiab cov kev pabcuam sib txawv kom thiaj li raug them se thiab rov qab tau. Tsab ntawv no muaj cov lus piav qhia meej txog cov khoom sib txawv ntawm cov khoom thiab cov kev pabcuam, cov nqi se uas siv tau, thiab qhia txog qhov sib xws thiab qhov sib txawv ntawm cov khoom muag tsis zoo thiab cov khoom zam.
Zero Rated
Zero-rated khoom yog cov khoom uas tus nqi ntxiv se (VAT) tsis raug. Zero cov khoom lag luam yuav suav nrog qee yam khoom noj, cov khoom muag los ntawm cov koom haum pab txhawb nqa, khoom siv xws li lub rooj zaum rau cov neeg xiam oob khab, tshuaj, dej, phau ntawv, khaub ncaws menyuam yaus, thiab lwm yam. Hauv tebchaws Askiv, VAT ib txwm muaj ntawm cov khoom yog 17.5%, tab sis txij li VAT yog ib tug zais se tsis muaj txoj hauv kev los txheeb xyuas seb qhov zoo yog pes tsawg los yog tsis. Cov khw muag khoom muag uas muag xoom tus nqi khoom tuaj yeem rov qab tau VAT ntawm cov nqi uas lawv tau tshwm sim ntawm kev yuav khoom ncaj qha rau kev muag khoom ntawm xoom cov khoom lag luam. Thaum tus neeg muag khoom ua tiav daim VAT rov qab lawv tuaj yeem thov cov ntaub ntawv sau se kom rov qab tau VAT uas lawv tau them lossis tshuav rau lub lag luam.
Exempt
Cov khoom zam kuj yog cov khoom tsis muaj VAT. Txij li cov khoom raug zam tsis tau them VAT, tus neeg muag khoom uas muab cov khoom zam tsis tuaj yeem thov rov qab VAT ntawm kev yuav khoom cuam tshuam nrog cov khoom raug zam. Piv txwv ntawm cov khoom raug zam muaj xws li kev tuav pov hwm, qee yam kev cob qhia thiab kev kawm, qee yam kev pabcuam uas muaj los ntawm kws kho mob thiab kws kho hniav, kev pabcuam xa ntawv, kev twv txiaj, kev rho npe, kev kawm lub cev, kev ua yeeb yam, kev pabcuam kab lis kev cai, thiab lwm yam. Nyob rau hauv cov xwm txheej uas cov khw muag khoom tsuas yog zam cov khoom lossis cov kev pabcuam lawv tsis tuaj yeem sau npe rau VAT lossis them VAT, uas txhais tau tias tsis muaj VAT rov qab. Yog tias cov khw muag khoom muag qee cov khoom raug zam thiab qee cov khoom raug se, lawv yuav raug hu ua 'ib feem raug zam'; Nyob rau hauv tas li ntawd, lub khw muag khoom muaj peev xwm thov tau VAT ntawm se thiab cov kev pab cuam muag khoom.
Qhov txawv Zero Rated thiab Exempt yog dab tsi?
Zero tus nqi khoom thiab cov khoom zam zoo ib yam li ib leeg vim tias lawv ob leeg tsis them VAT ntawm cov khoom thiab cov kev pabcuam muag. Txawm hais tias xoom cov khoom lag luam suav nrog cov khoom xws li cov phau ntawv, cov khoom muag los ntawm cov koom haum pab txhawb nqa, cov khoom siv xws li lub rooj zaum rau cov neeg xiam oob khab, tshuaj thiab dej, cov khoom zam suav nrog cov khoom xws li kev tuav pov hwm, qee hom kev cob qhia thiab kev kawm, qee yam kev pab cuam los ntawm kws kho mob thiab kws kho hniav, Cov kev pabcuam xa ntawv, kev twv txiaj, rho npe, kev kawm lub cev, kev ua haujlwm ntawm kev kos duab, thiab lwm yam. Qhov sib txawv tseem ceeb ntawm ob tsis yog los ntawm kev xav ntawm tus neeg yuav khoom; nws zoo li los ntawm tus muag khoom qhov kev xav. Cov khw muag khoom muag uas muag cov khoom lag luam xoom tuaj yeem rov qab VAT ntawm txhua qhov kev yuav khoom uas cuam tshuam ncaj qha rau kev muag khoom ntawm tus nqi xoom. Ib qho ntawm lwm tus neeg muag khoom ntawm cov khoom raug zam tsis tuaj yeem thov rov qab VAT ntawm kev yuav khoom cuam tshuam txog cov khoom zam.
Summary:
Zero Rated vs Exempt
• VAT yog tus nqi se ntxiv uas raug them thaum muag khoom thiab kev pabcuam. Tus nqi ntawm cov khoom thiab cov kev pabcuam no suav nrog VAT tus nqi. Muaj ntau hom VAT tus nqi uas siv rau ntau hom khoom thiab kev pabcuam.
• Zero tus nqi khoom muag thiab cov khoom zam zoo ib yam li ib leeg vim tias lawv ob leeg tsis them VAT ntawm cov khoom thiab cov kev pabcuam muag.
• Cov khw muag khoom muag uas muag cov khoom muag tsis muaj nqi tuaj yeem rov qab VAT ntawm txhua qhov kev yuav khoom uas cuam tshuam ncaj qha rau kev muag khoom ntawm tus nqi xoom. Ntawm qhov tod tes, cov khw muag khoom ntawm cov khoom zam tsis tuaj yeem thov rov qab VAT ntawm kev yuav khoom cuam tshuam nrog cov khoom zam.
