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Đối tượng chịu thuế GTGT
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Đối tượng chịu thuế GTGT

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Những đối tượng nào chịu thuế giá trị gia tăng và căn cứ tính thuế giá trị gia tăng được quy định ra sao?

 

1. Điều 3 Luật thuế giá trị gia tăng quy định: Hàng hóa, dịch vụ sử dụng cho sản xuất, kinh doanh và tiêu dùng ở Việt Nam là đối tượng chịu thuế giá trị gia tăng, trừ các đối tượng quy định tại Điều 5 của Luật này ( xem cõu 3).

Điều 4 Luật thuế giá trị gia tăng quy định: Người nộp thuế giá trị gia tăng là tổ chức, cá nhân sản xuất, kinh doanh hàng hóa, dịch vụ chịu thuế giá trị gia tăng (sau đây gọi là cơ sở kinh doanh) và tổ chức, cá nhân nhập khẩu hàng hóa chịu thuế giá trị gia tăng (sau đây gọi là người nhập khẩu).

2. Điều 6 Luật thuế giá trị gia tăng quy định về căn cứ tính thuế giá trị gia tăng là giá tính thuế và thuế suất.

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