Công văn 4643/TCT-CS Hoàn thuế bảo vệ môi trường theo thông tư 30_2013_TT-BTC

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B<) TAI cHiNII

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v/v hoan thus bao v moi tnremg

theo thong tu 30 / 2013 / TT - BTC .

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CO.NG HOA xA HO.I CmJ NGHiA VIE.T NAM

1>9c lp - T\f do - Hnh phiic

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Ha N<Ji, ngay ;;rthang J/.t nam 2013

Kinh giri: Cµc Thus tinh Soc Trang.

va

Tra lcri cong van s6 457 / CT - KK ngay 08/07/2013; cong van s6 1127 / CT­ KK ngay 01/11/2013 cua C\lc ThuS tinh Soc Trang s6 thuS Bao v moi tru0ng do doanh nghip khong tuan thu khai thus,·tiSn ph;;tt ch n9p va tiSn

ph?t do khai thus sai co duqc hoan l;;ti theo Thong tu s6 30 / 2013 / TT - BTC ngay 18/3/2013 cua B9 Tai chinh. Sau khi bao cao va xin y kiSn chi d;;to cua B9 Tai chinh, TBng C\lC Thus co y kiSn nhu sau: _ t

T;;ti DiSu 1 Thong tu s6 30 / 2013 / TT - BTC ngy 18/3/2013 cua B9 Tai chinh vs hu6ng d§.n hoan l;;ti tiSn thus bao v moi tru0ng dBi vm mi ni long lam

bao bi dong goi sfui hang hoa theo Nghi quySt s6 02 / NQ - CP ngay 07/01/2013 cua Chinh phu vs m{>t sB gifil phap thao go kho khan cho san xuAt kinh doanh, hfi trq thi tru0ng, giai quySt nq :xiu quy dinh:

"TB chuc, h9 gia dinh, ca nhan san xuat hoc nhp khAu (g9i cit la ngum san xuat hoc ngum nhp khAu) duqc hoan l;;ti tiSn thus bao v moi tru0ng da n9p va tiSn ph;;tt ch n{>p nSu co (gQi cit la hoan li tiSn thuS), khong truy n<)p thus nSu da khai nhung chua n<)p va tiSn pht ch n<)p nSu co (gQi cit la k:hong truy n<;ip thus) tir ngay 01 thang 01 nam 2012 dSn hSt ngay 1411112012 dBi vm mi ni lOng lam bao bi dong goi shang hoa (sau day g9i la bao bi dS dong goi san phfun), bao gfim:

1. Nguai nhp khAu bao bi dS dong goi san phfun do nguai nhp khAu d6 san xuAt, gia cong ra hoc mua san phfun vs dong goi hoc lam dich V\l dong goi.

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2. Nguai san xuat hoc ngum nhp khAu bao bi ban tf\Ic tiSp cho t6 chuc, h9 gia dinh, ca nhan khac (g9i cit la ngum mua bao bi) dS dong goi san phki do ngum mua bao bi san xuAt, gia cong ra hoc mua san phfun vs dong goi hoc lam dich V\l dong g6i".

Can cu quy dinh tren, tru0ng hgp Chi nhanh Cong ty TNHH Tan Hy -Xi nghip in bao bi Duy Nh?t nSu san xufit tUi ni lOng lam bao bi dong goi shang h6a da n{>p d y du hB sa xin hoan thus tru6c ngay 30/6/2013 thi Cong ty thu{>c

dBi tm;mg dugc hoan li sB tiSn da n<;ip vs thus bao v moi tru0ng, tisn pht

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ch n<)p. DB cong b5ng v6i cac tru0ng hgp thu{>c dBi tugng san xuAt, nhp khAu mi ni long lam bao bi dong goi shang hoa khac. TBng C\lC Thus nhAt tri

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giai quySt don vi duQc hoan li sd tiSn da n<)p vS thuS bao v moi truang, tiSn pht ch n9p va tiSn pht khai sai dBi vm luQTig mi ni long Cong ty san xuAt lam bao bi d6ng g6i sfui hang h6a neu tren. Trinh tl;r, thu t\lC thvc hin theo quy

djnh ti DiSu 2 Thong tu sB 30 / 2013 / TT - BTC . DS nghi C\lc ThuS tinh S6c Trang can cu hB so C\l thS cua don vi dS xem xet hoan l sd tiSn thus, tin pht ch nqp va tiSn pht khai sai theo dling quy dinh Clla phap lut.

<;:an cfr QuySt dinh hoan thus1C\lc ,Thus hu6ng dfui don vi diSu hinh giam so thue bao v moi truang da nqp, dieu chinh tang thu nh.p khac (doi vm hang hoa eta ban) hoc diSu chinh giam chi phi hang t6n kho CdBi vai hang hoa con t6n kho), khong di8u chinh h6a don va giam gia tinh thus gia tri gia tang.

TBng c\lc Thu€ tra lm dS C\lc Thus tinh Soc Trang duQc biSt./. 1Y

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Noi nh9-n:

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- Nhu tren;

• V\l PC-BTC;

• V\l PC-TCT;

• V\l KK & KTT-TCT;

- Luu VT, CS (3b).t

Cao Anh Tuin

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