{"id":5665,"date":"2021-12-02T17:28:08","date_gmt":"2021-12-02T08:28:08","guid":{"rendered":"https:\/\/suzuki-global.com\/?page_id=5665"},"modified":"2022-01-03T13:46:41","modified_gmt":"2022-01-03T04:46:41","slug":"fct","status":"publish","type":"page","link":"https:\/\/suzuki-global.com\/vi\/calculator-apps\/fct\/","title":{"rendered":"Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam | C\u00f4ng c\u1ee5 t\u00ednh FCT"},"content":{"rendered":"

Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam | C\u00f4ng c\u1ee5 t\u00ednh FCT<\/h2>\r\n\r\n\r\n\r\n

B\u1ea1n c\u00f3 th\u1ec3 t\u00ednh FCT t\u1eeb c\u00f4ng c\u1ee5 t\u00ednh to\u00e1n n\u00e0y.<\/p>\r\n

\u1ede Vi\u1ec7t Nam, thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT) l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng thu\u1ebf duy nh\u1ea5t. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf l\u00e0C\u00e1c d\u1ecbch v\u1ee5 chung nh\u01b0 ti\u1ec1n l\u00e3i v\u00e0 ti\u1ec1n b\u1ea3n quy\u1ec1n gi\u1eefa cha m\u1eb9 v\u00e0 con c\u00e1i, c\u00e1c d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng h\u00f3a, t\u01b0 v\u1ea5n, v.v.<\/strong>C\u0169ng \u0111\u01b0\u1ee3c bao g\u1ed3m. Ngo\u00e0i ra, c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf c\u00e1c c\u00f4ng ty, m\u00e0 c\u00f2n l\u00e0 c\u00e1c c\u00e1 nh\u00e2n.<\/p>\r\n

\u21d2 Thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT)<\/strong><\/span><\/a><\/p>\r\n

\u21d2 C\u00f4ng c\u1ee5 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT)<\/strong><\/span><\/a><\/p>\r\n

T\u1ed5ng quan v\u1ec1 Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT)<\/h2>\r\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t
T\u1ed5ng quan v\u1ec1 Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT)<\/th>\n<\/tr>\n<\/thead>\n
Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 g\u00ec?<\/td>Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (c\u00e1 nh\u00e2n \/ t\u1eadp \u0111o\u00e0n ngo\u00e0i Vi\u1ec7t Nam) cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1 nh\u00e2n \/ t\u1eadp \u0111o\u00e0n t\u1ea1i Vi\u1ec7t Nam<\/span><\/b>C\u00e1c lo\u1ea1i thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e1nh n\u1ebfu b\u1ea1n l\u00e0m<\/td>\n<\/tr>\n
T\u00ednh thu\u1ebf<\/td>C\u00e1c giao d\u1ecbch d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng (xem danh s\u00e1ch d\u1ecbch v\u1ee5 b\u00ean d\u01b0\u1edbi)<\/td>\n<\/tr>\n
Th\u1eddi gian n\u1ed9p thu\u1ebf<\/td>Nguy\u00ean t\u1eafc: \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebfTrong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y thanh to\u00e1n<\/span><\/b>(M\u1ed7i l\u1ea7n)
\nNgo\u1ea1i l\u1ec7: H\u00e0ng th\u00e1ng (c\u1ea7n c\u00f3 s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf)<\/td>\n<\/tr>\n
Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>Nguy\u00ean t\u1eafc: Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i
\nNgo\u1ea1i l\u1ec7: B\u00ean nh\u1eadn d\u1ecbch v\u1ee5 \u21d2 Th\u00f4ng th\u01b0\u1eddng, c\u00f4ng ty \u0111\u1ecba ph\u01b0\u01a1ng n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/td>\n<\/tr>\n
Ng\u01b0\u1eddi tr\u1ea3 ti\u1ec1n<\/td>C\u00e1 nh\u00e2n \/ t\u1eadp \u0111o\u00e0n (t\u1ed5 ch\u1ee9c) nh\u1eadn d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam<\/td>\n<\/tr>\n
t\u00e2m \u0111i\u1ec3m<\/td>\u30fbC\u00e1c lo\u1ea1i thu\u1ebf d\u1ec5 b\u1ecb b\u1ecf s\u00f3t thu\u1ebf<\/u>
\n\u30fb \u0110\u00e2y l\u00e0 kho\u1ea3n thu\u1ebf do nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu \u0111\u1ebfn cu\u1ed1i c\u00f9ng v\u00e0 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty Nh\u1eadt B\u1ea3n kh\u00f4ng quen thu\u1ed9c.
\n\u30fb Doanh nghi\u1ec7p Ch\u1ebf xu\u1ea5t (EPE) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c doanh nghi\u1ec7p kh\u00e1c)
\n\u30fb \u0110\u1ec3 bi\u1ebft chi ti\u1ebft giao d\u1ecbchB\u00e1n s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 XX, v.v.<\/u>, H\u00e3y c\u1ea9n th\u1eadn n\u1ebfu m\u00f4 t\u1ea3 \u0111\u01b0\u1ee3c bao g\u1ed3m
\nGiao d\u1ecbch c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3 hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u1ea7m quan tr\u1ecdng c\u1ee7a ti\u1ec1n t\u1ec7, nh\u01b0ng x\u00e1c nh\u1eadn tr\u01b0\u1edbc l\u00e0 r\u1ea5t quan tr\u1ecdng.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n

<\/p>\r\n

Danh s\u00e1ch thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT) c\u1ee7a c\u00e1c d\u1ecbch v\u1ee5 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/h2>\r\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
Ng\u00e0nh c\u00f4ng nghi\u1ec7p<\/th>Thu\u1ebf su\u1ea5t VAT \u0111\u01b0\u1ee3c coi l\u00e0<\/th>Thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh<\/th>\n<\/tr>\n<\/thead>\n
B\u00e1n h\u00e0ng h\u00f3a k\u00e8m theo d\u1ecbch v\u1ee5<\/td>-<\/td>1%<\/td>\n<\/tr>\n
D\u1ecbch v\u1ee5 t\u1ed5ng h\u1ee3p, cho thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m<\/td>5%<\/td>5%<\/td>\n<\/tr>\n
D\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 h\u00e0ng \/ kh\u00e1ch s\u1ea1n \/ s\u00f2ng b\u1ea1c<\/td>5%<\/td>10%<\/td>\n<\/tr>\n
Giao d\u1ecbch ph\u00e1i sinh<\/td>-<\/td>2%<\/td>\n<\/tr>\n
Cho thu\u00ea m\u00e1y bay, \u0111\u1ed9ng c\u01a1 m\u00e1y bay, ph\u1ee5 t\u00f9ng m\u00e1y bay v\u00e0 t\u00e0u th\u1ee7y<\/td>5%<\/td>2%<\/td>\n<\/tr>\n
X\u00e2y d\u1ef1ng \/ l\u1eafp \u0111\u1eb7t (kh\u00f4ng cung c\u1ea5p v\u1eadt t\u01b0 \/ m\u00e1y m\u00f3c \/ thi\u1ebft b\u1ecb)<\/td>5%<\/td>2%<\/td>\n<\/tr>\n
X\u00e2y d\u1ef1ng \/ l\u1eafp \u0111\u1eb7t (c\u00f3 cung c\u1ea5p v\u1eadt t\u01b0 \/ m\u00e1y m\u00f3c), d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n<\/td>3%<\/td>2%<\/td>\n<\/tr>\n
C\u00e1c doanh nghi\u1ec7p kh\u00e1c<\/td>2%<\/td>2%<\/td>\n<\/tr>\n
Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i, ph\u00ed nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m<\/td>-<\/td>0.10%<\/td>\n<\/tr>\n
l\u00e3i<\/td>-<\/td>5%<\/td>\n<\/tr>\n
ho\u00e0ng gia<\/td>-<\/td>10%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n

Khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT) v\u00e0 ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p thu\u1ebf<\/h2>\r\n

L\u00fd do c\u00f4ng ty li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp l\u00e0 t\u00ednh thu\u1ebf, b\u00ean nh\u1eadn d\u1ecbch v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/p>\r\n

Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 l\u00e0 k\u1ec3 t\u1eeb khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch ch\u1ecbu thu\u1ebf FCTTrong v\u00f2ng 10 ng\u00e0y<\/strong>N\u00f3 l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 khai v\u00e0 n\u1ed9p thu\u1ebf. Ngay c\u1ea3 sau khi h\u1ee3p \u0111\u1ed3ng k\u1ebft th\u00facTrong v\u00f2ng 45 ng\u00e0y<\/strong>B\u1ea1n ph\u1ea3i n\u1ed9p v\u00e0 n\u1ed9p thu\u1ebf. Nh\u01b0 v\u1edbi m\u1ed9t c\u00f4ng ty \u0111\u1ecba ph\u01b0\u01a1ng, b\u1ea1n c\u0169ng c\u1ea7n ph\u1ea3i c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\r\n

N\u1ebfu b\u1ea1n kh\u00f4ng bi\u1ebft ph\u1ea3i n\u1ed9p \u0111\u01a1n, ho\u1eb7c n\u1ebfu b\u1ea1n c\u00f3 b\u1ea5t k\u1ef3 c\u00e2u h\u1ecfi n\u00e0o v\u1ec1 c\u00e1ch khai thu\u1ebf ho\u1eb7c n\u1ed9p thu\u1ebf, vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i.T\u1edbi AACS<\/span><\/strong><\/a>, Vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi t\u00f4i.<\/p>\r\n

C\u00f4ng c\u1ee5 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT)<\/h2>\r\n

Ch\u00fang t\u00f4i l\u1eadp c\u00f4ng c\u1ee5 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f3 hi\u1ec3u.
C\u00f4ng c\u1ee5 t\u00ednh to\u00e1n gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ch\u1ecbu thu\u1ebf h\u1ee3p \u0111\u1ed3ng n\u01b0\u1edbc ngo\u00e0i, l\u01b0u \u00fd ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u00ednh th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i.<\/p>\r\n

k\u1ebft qu\u1ea3
H\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n: 200 tri\u1ec7u \u0111\u1ed3ng (kho\u1ea3ng 1 tri\u1ec7u y\u00ean)
S\u1ed1 thu\u1ebf FCT: 19,5 tri\u1ec7u \u0111\u1ed3ng (kho\u1ea3ng 100.000 y\u00ean)<\/p>\r\n

* * * * Vui l\u00f2ng nh\u1eadp gi\u00e1 tr\u1ecb s\u1ed1 v\u00e0o m\u1ee5c m\u00e0u da tr\u00ean b\u1ea3ng t\u00ednh sau * * * *<\/strong>
* * * * C\u00e1c m\u1ee5c m\u00e0u v\u00e0ng l\u00e0 k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n * * * *<\/strong><\/p>\r\n

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