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Khấu trừ thuế giá trị gia tăng nguyên liệu nhập khẩu

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Công ty nhận uỷ thác gia công hàng xuất khẩu cho khách nước ngoài. Do nguyên phụ liệu bị thiếu hụt nên công ty phải nhập thêm để đóng gói. Khi thanh toán, khách hàng sẽ tính luôn chi phí nhập khẩu nguyên phụ liệu vào giá gia công. Nguyên phụ liệu nhập khẩu có được hưởng thuế giá trị gia tăng 0% không và có được khấu trừ thuế đầu vào không?

 

rường hợp đơn vị nhận ủy thác gia công hàng xuất khẩu có mua nguyên phụ liệu để đóng gói cho hàng hóa ủy thác gia công để xuất khẩu cho đối tác nước ngoài, thì giá trị nguyên phụ liệu kèm theo hàng ủy thác được áp dụng mức thuế suất thuế giá trị gia tăng 0% nếu đáp ứng đủ các điều kiện được quy định tại điểm 1.3, mục III, phần B Thông tư số 129/2008/TT-BTC ngày 26/12/2008 của Bộ Tài chính hướng dẫn thi hành một số điều của Luật thuế giá trị gia tăng và hướng dẫn thi hành Nghị định số 123/2008/NĐ-CP ngày 08 tháng 12 năm 2008 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều của Luật thuế giá trị gia tăng.

Thuế giá trị gia tăng đầu vào của nguyên phụ liệu đơn vị nhận ủy thác gia công hàng xuất khẩu mua được khấu trừ theo quy định như đối hàng hóa kinh doanh khác.

(Theo Báo điện tử Thời báo Kinh tế Việt Nam)