Hàng hóa thuê, mượn của doanh nghiệp chế xuất khi tạm nhập không chịu thuế GTGT
QTO - Tổng cục Hải quan ban hành Công văn 1400/TCHQ-TXNK ngày 21/4/2022, về xử lý thuế hàng hóa thuê, mượn của doanh nghiệp chế xuất. Theo đó, hướng dẫn về thuế GTGT đối với hàng hóa đi thuê, mượn theo hình thức tạm nhập-tái xuất như sau:
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