Tsib lub chaw haujlwm tau ua ke tshaj tawm daim ntawv los tswj hwm cov kev pabcuam xa khoom mus rau txawv teb chaws uas raug se hauv tebchaws.

cov ntsiab lus tshwj xeeb
Yuav kom ua tiav cov kev txiav txim siab thiab kev siv ntawm Pawg Neeg Saib Xyuas Kev Lag Luam Hauv Paus thiab Pawg Sab Laj Hauv Xeev, txhim kho qhov chaw ua lag luam kom zoo dua, thiab txhawb kev txhim kho zoo ntawm kev xa khoom tawm txawv teb chaws, cov lus tshaj tawm hauv qab no yuav raug tshaj tawm txog kev tswj hwm cov kev pabcuam xa khoom tawm rau cov khoom them se (tom qab no hu ua cov khoom them se):
1. Cov neeg them se uas xa tawm cov khoom lag luam uas yuav tsum tau them se yuav raug them se ntxiv thiab se siv ib yam li cov khoom muag hauv tebchaws raws li cov cai tam sim no.
Cov khoom lag luam uas yuav tsum tau them se hauv daim ntawv tshaj tawm no yog hais txog cov khoom xa tawm uas raug them se ntxiv thiab cov cai se siv raws li tau teev tseg hauv Tshooj 7 thiab Tshooj 8 ntawm "Daim Ntawv Ceeb Toom ntawm Ministry of Finance thiab State Administration of Taxation on the Policies of Value added Tax and Consumption Se on Exported Goods and Services" (Caishui [2012] No. 39).
2. Cov neeg them se uas ua haujlwm rau lawv tus kheej lossis xa tawm cov khoom xa tawm uas yuav tsum tau them se yuav tsum tshaj tawm thiab them se ntxiv thiab se siv raws li cov cai tswjfwm sib koom ua ke ntawm kev them se ntxiv thiab se siv rau kev muag khoom hauv tsev. Lub hom phiaj tshwj xeeb ntawm cov cai se siv tau thiab kev suav cov nyiaj se yuav tsum tau ua raws li Tshooj 7, Tshooj 8, thiab lwm cov kev cai ntawm "Daim Ntawv Ceeb Toom ntawm Ministry of Finance thiab State Administration of Taxation on the Policies of Value Added Tax and Consumption Se on Exported Goods and Services" (Caishui [2012] No. 39).
3. Cov neeg them se uas xa tawm cov khoom lag luam uas yuav tsum tau them se yuav tsum ua cov haujlwm ntsig txog se xws li kev lees paub cov ntaub ntawv sau npe nrog lub chaw haujlwm se thaum muaj thawj zaug uas muaj cov luag haujlwm them se, thiab ua raws li qhov tseeb ntawm kev tshaj tawm se raws li lub sijhawm tshaj tawm thiab cov ntsiab lus uas tau txiav txim siab los ntawm cov kev cai lij choj thiab cov cai tswjfwm.
Yog tias tus neeg them se muab kev ntseeg siab rau kev xa tawm cov khoom lag luam uas yuav tsum tau them se, tus neeg uas muab kev ntseeg siab yuav tsum thov rau lub koom haum them se kom muab "Daim Ntawv Pov Thawj Khoom Lag Luam Tawm" hauv lub sijhawm tshaj tawm se ntxiv thiab se siv txij li hnub tshaj tawm cov khoom lag luam rau kev xa tawm mus rau lub hlis tom ntej, thiab xa mus rau tus neeg uas tau muab kev ntseeg siab. Tus neeg uas tau muab kev ntseeg siab yuav tsum thov rau lub koom haum them se kom muab "Daim Ntawv Pov Thawj Khoom Lag Luam Tawm" nrog daim ntawv pov thawj no.
4. Cov neeg them se uas xa tawm lossis muab kev ntseeg siab rau kev xa tawm cov khoom lag luam uas yuav tsum tau them se yuav tsum ua cov txheej txheem kev lis kev cai raws li cov cai, thiab sau cov ntawv tshaj tawm xa tawm raws li tus qauv, tiav, thiab raug.
Ua ntej tshaj tawm cov khoom xa tawm mus rau cov chaw lis kev cai, cov neeg them se yuav tsum ua kom tiav cov ntaub ntawv sau npe nrog lub chaw haujlwm se los ntawm lub chaw ua haujlwm se hluav taws xob lossis chaw ua haujlwm se. Yog tias cov ntaub ntawv sau npe tsis tau ua tiav nrog lub chaw haujlwm se, lossis yog tias nws yog cov xwm txheej tsis zoo ntawm se xws li kev tshem tawm, tsis zoo, lossis kev zam (tsis sib cuag), cov teeb meem cuam tshuam nrog se yuav tsum tau daws ua ntej ua cov txheej txheem kev lis kev cai.
Cov koom haum nruab nrab thiab lawv cov neeg ua haujlwm koom nrog kev pabcuam kev lag luam txawv teb chaws xws li kev xa khoom mus rau lwm lub teb chaws, kev tshaj tawm kev lis kev cai, kev suav nyiaj, kev them se, thiab lwm yam yuav tsum ua lag luam raws li txoj cai thiab kev cai lij choj.
5. Cov neeg them se uas xa tawm cov khoom lag luam uas yuav tsum tau them se yuav tsum thov kom tshem tawm daim ntawv sau npe se nrog lub chaw haujlwm saib xyuas kev ua lag luam ua ntej thov kom tshem tawm daim ntawv sau npe, thiab yuav tsum thov kom tshem tawm daim ntawv sau npe nrog lub chaw haujlwm saib xyuas kev ua lag luam nrog daim ntawv pov thawj tshem tawm se. Yog tias lub chaw haujlwm saib xyuas kev ua lag luam thiab lub chaw haujlwm them se tau sib koom cov ntaub ntawv tshem tawm se, cov neeg them se tsis tas yuav xa daim ntawv pov thawj tshem tawm se.
6. Cov neeg them se, cov tuam txhab tshaj tawm kev lis kev cai, cov neeg ua haujlwm tshaj tawm kev lis kev cai thiab lwm cov neeg ua haujlwm cuam tshuam uas xa tawm cov khoom them se yuav tsum tsis txhob ua txhaum cai, hloov pauv, yuav lossis muag cov ntawv tshaj tawm kev lis kev cai, tsim kev lag luam xa tawm, tshaj tawm tus nqi ntawm cov khoom cuav, qhia tsis tseeb txog tus nqi ntawm cov khoom, thiab lwm yam. Yog tias muaj kev ua txhaum cai xws li kev ua txhaum cai, hloov pauv, yuav lossis muag cov ntawv tshaj tawm kev lis kev cai, tsim kev lag luam xa tawm, qhia tsis tseeb txog tus nqi ntawm cov khoom, zam kev them se, lossis pab txhawb kev ua raws li cov kev ua txhaum cai saum toj no, cov chaw haujlwm cuam tshuam yuav tsum ua raws li lawv lub luag haujlwm thiab raws li cov kev cai lij choj thiab cov cai xws li Txoj Cai Sau Se thiab Kev Tswj Xyuas ntawm Lub Tebchaws Suav thiab Cov Cai ntawm Kev Siv Cov Kev Nplua Nuj Kev Tswj Xyuas Kev Lis Kev Cai ntawm Lub Tebchaws Suav; Yog tias nws yog kev ua txhaum cai, nws yuav raug xa mus rau cov koom haum txiav txim plaub ntug rau kev ua txhaum cai raws li txoj cai.
7. Cov lag luam xa khoom tawm yuav tsum xam thiab them se nyiaj tau los ntawm lub tuam txhab raws li txoj cai.
8. Lwm yam teeb meem kev tswj se uas cuam tshuam nrog cov khoom xa tawm uas yuav tsum tau them se uas tsis tau hais meej meej hauv daim ntawv tshaj tawm no yuav tsum txuas ntxiv ua raws li cov cai tam sim no.
9. Daim ntawv tshaj tawm no yuav pib siv txij hnub uas tau muab tawm.