Cng vi cc chnh sch kinh t, chnh sch thu cng gp phn rt quan trng trong qu trnh hp nhp

kinh t quc t, m rng quan h giao lu kinh t i ngoi vi cc nc, gp phn bo v v pht trin
sn xut kinh doanh, to ngun thu cho ngn sch nh nc. Ngy 10 thng 5 nm 1997 Quc hi
thng qua Lut Thu gi tr gia tng, t n nay Lut Thu gi tr gia tng cng c sa i, b
sung cho ph hp vi chnh sch kinh t hin hnh, Chnh ph ban hnh cc ngh nh hng dn
Lut v ngy 9 thng 4 nm 2007 B Ti Chnh ban hnh Thng t 32/2007/TT-BTC thay th Thng
t 120/2003/TT-BTC ngy 12/12/2003 ca B Ti Chnh v hng dn thu gi tr gia tng.
MC LC:
Li gii thiu
- Lut thu gi tr gia tng s 02/1997/QH9 ngy 10 thng 5 nm 1997 ( cp nht theo Lut s
07/2003/QH11 ngy 17/6/2003 v sa i, b sung mt s iu ca Lut thu gi tr gia tng nm 1997
v Lut s 57/2005/QH11 ngy 29/11/2005 v sa i, b sung mt s iu ca Lut thu TTB v Lut
Thu GTGT).
- Ngh nh s 158/2003/N-CP ngy 10 thng 12 nm 2003 ca Chnh ph quy nh chi tit thi hnh Lut
Thu GTGT v Lut sa i, b sung mt s iu ca Lut Thu GTGT ( cp nht theo Ngh nh s
148/2004/N-CP ngy 23/7/2004 ca Chnh ph v sa i, b sung khon I, iu 7 Ngh nh s
158/2003/N-CP ngy 10/12/2003 ca Chnh ph quy nh chi tit thi hnh Lut thu GTGT v Lut sa
i, b sung mt s iu ca Lut Thu GTGT v Ngh nh s 156/2005/N-CP ngy 15/12/2005 ca
Chnh ph v sa i, b sung cc Ngh nh quy nh chi tit thi hnh Lut thu GTGT v Lut thu
TTB)
- Thng t s 32/2007/TT-BTC ngy 9 thng 4 nm 2007 hng dn thi hnh Ngh nh s 158/2003/NCP ngy 10 thng 12 nm 2003, Ngh nh s 148/2004/N-CP ngy 23/7/2004 v Ngh nh s
156/2005/N-CP ngy 15/12/2005 ca Chnh ph quy nh chi tit thi hnh Lut thu GTGT v Lut sa
i,
b
sung
mt
s
iu
ca
Lut
Thu
GTGT.
Trn trng gii thiu!