Công văn 5291/TCT-KK Kê khai, khấu trừ thuế GTGT

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B<) TAI CHiNH TONG Cl)C THUE

S6: 5J/J1 ITCT-KK

V/v ke khai, khu trir thu GTGT

C<)NG HOA :xA H<)I CHU NGHiA VIT NAM

D{)c lp - Tlf do - Hnh phuc

Ha N{)i, ngay J.6 thimg 11niim 2014.

Kinh gui:

• Cvc ThuS tinh Long An

• Cvc Thus tinh Phu Yen

• Cong ty c6 phfuI FOODTECH

  
  

  Tra lai 826/CT-KTT2 ngay 12/6/2014 cua Cvc ThuS tinh Long An; cong van s6 1779 / CT - HTr dS ngay 03/07/2014 cua Cvc ThuS tinh Phu Yen va cong van s6 03CV-FT14 dS ngay 9/7/2014 cua Cong ty CP FOODTECH dS nghj

  hu6ng dn vu6ng .mc vS ke khai khu trir thus GTGT, TfJng cvc ThuS c6 y

  kiSn nhu sau:

  Can cu, diSm 1.1, mvc III, diSm 5.6, mvc IV Phftn B; diSm 2, mvc I, diSm 2.10 mvc II Phftn C; Thong tu s6 32 / 2007 / TT - BTC ngay 09/4/2007 cua B() Tai chinh hu6ng d thi hanh Nghj djnh s6 148 / 2004 / ND - CP ngay 231712004 va Nghj djnh s6 156 / 2005 / ND - CP ngay 15/12/2005 cua Chinh phu quy djnh chi tiSt thi hanh Lut thuS gia ttj gia tang va Lut sua d6i, b6 sung m()t s6 diSu cua Lut thus gia trj gia tang.

  Khoan 1.3 Phftn II Thong tu s6 60 / 2007 / TT - BTC ngay 14/6/2007 cua

  B() Tai chinh quy djnh: "Truang h(Jp nguai n(>p thui c6 aan vt lr1:fc thu(>c kinh daanh a ata phuang cdp tinh khac noi nguai n(>p thui c6 fr¥ sa chinh thi

  ' ' , ,

  don vt trl:fc thu(J c n(>p ho so khai thue gia trt gia tang cha co quan thue quan

  fy frl;CC tiip CUQ aan Vf frl:fC thu(>c; niu aan Vf frl;CC thu(>c khong frl! C fiip ban hang, khong phat sinh daanh thu thi thl;CC hi?n khai thui t<Jp trung t<;ii frl:l SO chinh cua nguai n(Jp thui. "

  DiSm 1 Phftn D Thong tu s6 129 / 2008 / TT - BTC ngay 26/12/2008 cua B() Tai chinh hu6ng dn thi hanh m()t s6 diSu cua Lut Thus gia tr! gia tang va hu6ng dn thi hanh Nghj djnh s6 123 / 2008 / ND - CP ngay 08/12/2008 cua Chinh phu quy dinh chi tiSt va hu6ng dn thi hanh m()t s6 diSu cua Lut thus GTGT; diSm d, khoan 1 DiSu 10 Thong tu s6 28 / 2011 / TT - BTC ngay 28/2/2011 cua B() Tai chinh quy djnh: " Co sa san xudt h<;ich taan ph1f thu(>c

  c6 hqch taan ki taan thi phai dang kY n(Jp thui thea phuong phap khdu trir t<;ii

  ata phuong noi san xudt, khi xudt ban thanh phdm haac thanh phdm, kd ca xudt cha tru sa chinh phai sir dung h6a aan GTGT lam can cu ke khai, n(>p thui tqi ata phuang noi san xudt.

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  Truang h(Jp co sa san xurit ph¥ thu(>c kh6ng thl;CC hi?n h<;ich taan ki taan thi nguai n(Jp thui tgi trl:l sa chinh phai n(Jp thui GTGT thea tY 1¢ 2% (abi vai hang h6a chtu thui sudt thui GTGT 10%) haQ,c tY !¢ 1% (abi vai

  hang h6a chtu thui sudt thui GTGT 5%) tren daanh thu thea gia chua thui

  
  

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  GTGT cua san phdm san xudt ra hoij.c san phdm cimg loq,i tq,i ilta phuang nai c6 ca sa san xudt. S6 thui GTGT nguai n(>p thui ilii n(>p cha ca sa san xudt hq,ch tocin ph¥ thu(>c GU(JC tru vao s6 thui GTGTphai n(>p cua nguai n(>p thui tq,i dta phuang nai dong tr lj, sa chinh... "

  1. VS vic ke khai, n()p thus cua Chi nhanh Cong ty c6 phn Foodtech

     Can cu quy dinh t'iti Thong tu s6 32 / 2007 / TT - BTC va Thong tu sf> 60 / 2007 / TT - BTC neu tren thi Chi nhanh Cong ty CP Foodtech t'iti Phu Yen c6 hoiilt d()ng thu mua, luu tni, bao quan, sa chS nguyen liu cho tf\l s6 chinh va co doanh thu tu vic san xufit phS liu thanb san phfim, co phat hanb hoa dan

     thi Chi nhanh thvc hin dang kY ke khai, n()p thus GTGT theo phuang phap

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     khftu tru t'iti C\lc ThuS tinh Phu Yen la dung quy djnh. DBi v&i s6 thuS GTGT du vao chua khftu tri.r hSt cua Chi nhanh Cong ty CP Foodtech t'iti Phu Yen dSn hSt 31112 / 2013 va tu 01/01/2014 - 30/4/2014 thi Chi nhanh duqc chuySn vs ke khai khftu tri.r t'iti tf\l ScJ chinh. DS nghi C\lC Thus tinh Phu Yen hu&ng dful Chi nhanh thµc hin theo dung quy dinh phap lut hin hanh 6 nhiing ky ke khai tiSp theo.

  2. VS vic thµc hin h6a dan, chl1ng tu cua Chi nhanh Cong ty CP Footech t'iti Phu Yen khi chuySn nguyen vt liu da qua sa chS vS tf\l s6 chinh.

Can cu quy dinh neu tren,tu nam 2008 dSn tru&c 01/01/2009 vic SU d\lllg phiSu xuftt kho kiem vn chuySn n{)i b9 cho hoiilt d{)ng chuySn nguyen vt liu da qua sa chS vs 1f\l s6 chinh cua Chi nhanh Cong ty la phu hqp v&i cac quy dinh tiili thai diSm thµc hin.

Tu 01 / 0112009 , Chi nhcinh dang thµc hin ke khai, n{)p thuS theo phuang phap khftu tri.r t'iti Phu Yen thi Chi nhcinh phai su d\lng h6a dan GTGT cho hoiilt d()ng chuySn nguyen vt liu da qua sa chS vS trµ s6 chinh. Truang hqp Chi nhanh khong thµc hin SU d\}ng h6a dan GTGT ma SU d\}ng phiSu xufit kho kiem vn chuySn m)i b9 la chua dting quy djnh. DS giam thu t\}c hanh chinh, Chi nhanh Cong ty khong phai diSu chinh liili d6i v&i phiSu xuftt kho kiem vn chuySn n{)i b9 da xuftt. Giao C\lc ThuS tinh Long An, C\lc Thus tinh Phu Yen phBi hqp hu&ng dn Cong ty, Chi nhanh Cong ty thµc hin theo dung cac quy dinh hin hanh.

T6ng C\}C Thus tra lai dS don vi hiSt va thµc hinf I

Noi nhpn: KT. TONG CUC TRUONG

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c (TCT); , eve TRUONG

- Luu: VT, KK (3b). 9