Công văn 234/TCT-KK Chính sách thuế

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BO TAI CHiNH TONG eve THUE

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S6: ,fJ'f ITCT- KK

v/v chinh sach thu€

CQNG HOA xA HQI CHU NGHiA VIT NAM

l>()c lp - Tl}' do - Hnh phuc

Ha N(J i, ngay lf-thang J nam 2014

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Kinh gui: Cong ty c6 phfrn kim khi MiSn Trung

Tdng C\lC Thus nhn duqc cong van s6 435 / KKMT - KTTC ngay 22/4/2013

cua Cong ty c6 phn kim khi MiSn Trung dS nghi hucSng dn vs chinh sach thus. VS vic nay, Tdng C\lC Thus c6 y kiSn nhu sau:

1. Ke khai, khu tru thuS d6i v6i cac dan vi tn,rc thu(>c:

   DiSm lb, le va l d DiSu 10 Thong tu s6 28 / 2011 / TT - BTC ngay 28/2/2011 Huang dn thi hanh m{>t s6 diSu cua Lut Quan ly thus, hu6ng dn thi hanh Nghi

   dinh s6 85 / 2007 / ND - CP ngay 25/5/2007 va Nghi dinh s6 106 / 201O / ND - CP ngay 28/10/2010 cua Chinh phu hu6ng dfin:

   "Truang h9'p nguai n(Jp thui c6 aan vf trl;fC thu(J c kinh doanh o afa phuang cdp tinh, thanhph6 trl;f c thu9c trung uang cung nai nguai n9p thui c6 trlj so chinh thi nguai n(Jp thui thl;fC hi¢n khai thui gia trf gia tang chung cho ca aan Vf trl;fC thu9c.

   Niu aan vt tn:1·c thu9c c6 con ddu, tai khoan tidn gui ngan hang, frl;fC tdp ban hang hoa, djch Vlj, ke khai ady au thui gia trf gia tang ad u VaO, adu ra CO nhu cdu ke khai n9p thui rieng phai dang kY n9p thui rieng va SU d1}ng h6a aan

   rieng.

   Trudng h<JP nguai n9p thui c6 aan vi tr11c thu(>c kinh doanh o dia phuang src="234_TCT_KK_2014_Vv_Chinh_sach_thue / Image_005 .png" height="64" width="0"> cdp tfnh khac nai nguai n(Jp thui CO trlj Sa chfnh thi aO'n vi trl;fC thu(J c n(Jp hb SO'

   khai thui gia tri gia tang cho CO' quan thui quan /y tr11c tiip CUa aan vi tr11c thu(>c; niu aan vi tr11c thu(>c kh6ng tr11c tiip ban hang, kh6ng phat sinh doanh thu thi th11c hi¢n khai thui tqp trung tqi trlj so chinh cua nguai n9p thul

   
   

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   Niu CO' so san xudt tr11c thu(>c c6 hqch toan ki toan thi phai dang kY n(>p thui theo phuang phap khdu trif tqi dia phuang nai san xudt, khi aidu chuyin ban thanh phdm hoi;i,c thanh phdm, ki ca xudt cho trlj so chinh phai SU dljng hoa aan gia tri gia tang lam can cu ke khai, n9p thui tqi dia phuang nai san xudt"

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   Can cu cac quy dinh neu tren, truang hqp cac dan vi tr\{c thu(k cua Cong ty c6 phfrn kim khi MiSn Trung dong tren dja ban tinh, thanh ph6 nai Cong ty c6 tr\l so chinh, th\f c hin mua hang h6a (theo chi dinh cua Cong ty) c6 cac h6a dan

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   mua hang h6a mang ten Va ma sfJ thuS CUa dan vi tf\l'C thUQC thi cac h6a dan nay

   dugc Cong ty ke khai, khu trir thuS GTGT ti ca quan thuS quan ly tf\l'c tiSp cua Cong ty. Tru0ng hgp, cac dan vi tf\l'C thu()c kinh doanh a dia phuang khac nai Cong ty c6 t111 sa chinh thi cac h6a dan mua hang h6a mang ten va ma s6 thuS

   cua cac dan vi tn,rc thu()c nay dugc ke khai, khu trir thuS GTGT ti ca quan thuS quan ly tn,rc tiSp cua dan vi tf\l'c thu()c d6.

2. H6a dan diSu chuySn n()i b():

Ti diSm 2.6 Ph1=1 h,1c 4 ban hanh kem theo Thong tu s6 153 / 2010 / TT - BTC ngay 28/ 9 / 2010 cua BC) Tai chinh hu6ng dful lp h6a dan ban hang h6a, dich V\l d6i v6i mc;>t s6 tru0ng hgp:

"T6 chuc kinh doanh ke khai, n9p thui GTGT theo phuong phap khdu tru xudt aiJu chuydn hang hoa cho cac ca sa hc;zch toanph1:1 thu9c nhu cac chi nhanh, cua hang a khac dta phuong (tinh, thanh ph6 tr11c thu9c Trung uong) ad ban hoif,c xudt aiJu chuydn giiia cac chi nhanh, don vt ph1:1 thu9c vai nhau; xudt hang hoa cho CO' SO nhqn lam at;zi ly ban dung gia, huiJng hoa hdng, can CU vao phuong thuc t6 chuc kinh doanh Va ht;zch toan ki toan, CO' SO CO thd l11a ch9n m9t trong hai each sit d1:1ng hoa don, chtmg tu nhu sau:

1. Su d1:1ng hoa don GTGT ad lam can cu thanh toan va ke khai n9p thui GTGT a tirng don vt va tirng khdu d9c lqp vai nhau;

2. Su d1:1ng Phiiu xudt kho kiem vqn chuydn n9i b(> kem theo L?nh diu d9ng nt)i b(>; Su d1:1ng Phiiu xudt kho hang gui ban dc;zi ly theo quy dtnh a6i vai hang hoa xudt cho CO' sa lam dt;zi ly kem theo L¢nh aidu d9ng n9i b<? "

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Can cu hu6ng dfin neu tren, tru0ng hgp Cong ty xufit hang h6a cho cac don vi tf\l'c thu()c dS ban hoc cac dan vi tn,rc thu9c xut ban hang h6a cho nhau hoc cac dan vi tf\l'C thu9c xufit hang h6a vs li Cong ty khong lam phat sinh doanh thu thi dugc h,ra ch9n m9t trong hai each SU d\mg h6a dan, ch11ng tu neu tren. Tru0ng hgp xut diSu chuySn ma c6 phat sinh doanh thu thi phai lp h6a dan GTGT va ke khai, n9p thuS theo quy dinh hin hanh.

Tlmg C\IC Thus tra lai dS Cong ty c6 phn kim khi MiSn Trung dugc biSt va thl,rc hin./.

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Noi nltq.n:

• Nhu tren;

• Cvc Thu€ TP. Da Nfulg;

• Vv PC, CS (TCT);

- Luu: VT, KK(2b).,,_.