부가세 관련
Guiding Value added tax – On April 9, 2007, the Ministry of Finance issued Circular
4월 9일 Circular32가 발표됨.
수출기업으로서 월간 2억동 이상의 미공제 input VAT가 있는 경우 월별로 환급이 고려됨.
수출도하고 내수도하는 기업으로서 월별로 수출관련 미공제 input VAT는 2억동이 넘으나 내수관련부가세와 상계하고 나면 2억동이 넘지않는 경우, input VAT는 월별로 환급이 고려되지않음. 다시말해 내수와 수출부분을 모두 상계하고 난 나머지 미공제 input VAT가 2억동이 넘는 경우에만 월별 환급니 고려됨.
회사가 영업을 시작하지 아니하여 output VAT가없는 경우, 회사는 월별 부가세 신고는 해야할 의무가 있슴. 이러한 경우 투자기간이 1년이상인 경우라면 년단위로 부가세 환급이 고려되며 만약 투자자산 관련 미공제 input VAT가 2억동이 넘는다면 분기별 환급이 고려됨.

32/2007/TT-BTC guiding the implementation of Decree 158/2003/ND-CP, Decree 148/2004/ND-CP and Decree 156/2005/ND-CP making detailed provisions for implementation of the Law on VAT and the Law amending and adding to the Law on VAT.
If a business establishment has exported goods or services in the months and the input VAT of the exported goods or services, which is not deducted yet in the month, is equivalent to VND 200 million, the business establishment shall be considered to be refunded with input VAT monthly. In case where a business establishment exports goods and services and sells goods and services in the country in the same month; and if the input VAT of the exported goods and services (not deducted yet) is more than VND 200 million; after offsetting with the input VAT of goods and services sold in the country, the input VAT not deducted yet is less than VND 200 million, the business establishment shall not be considered to be refunded with input VAT monthly. If the input VAT not deducted yet is more than VND 200 million in the month (after deducting the input VAT of goods and services sold in the country), the business establishment shall be refunded with input VAT monthly.
With respect to business establishments, which only register its business and payment of tax in accordance with the credit method not being but into operation as well as arising output VAT, the business establishments shall still have to prepare monthly declaration and shall be considered for refund of input VAT in accordance with Gregorian Calendar year. If the input VAT of investment assets is more than VND 200 million, the business establishments may be considered to be refunded with tax quarterly.
This Circular shall be of full force and effect after 15 days as from the date of its publication on Cong Bao

출처:회계법인S&S