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TONG CUC THUE CQNG HOA XA HQI CHU NGHIA VIET NAMCUC THUE TP.HO CHI MINH Dc Ip - Tir do - Hnh phc

S6: 5f4 /TB - CT TP.H Chi Mink ngyf-j thng 5 nm 2014

THNG BAONOi dung cuc hp giao ban

cong tic tuyn truyn-h trq qu 1/2014

Ngy 18/4/2014, Cc Thu Thnh ph6 d t6 chc cu5c hop giao ban v8 cong ticTuyn truyn-H tr(y ca qu 1/2014 trao di v tr ldi ce vung mac ye chInh schthu.

Thnh phAn tham dv cuc hop:

- LAnh dao Cic Thue chii tri cuc hop: BA Trn Thj L8 Nga - Ph Cpc tnr&ng.

- Cac Phng thuOc Cpc thu& Dai din Lanh dao Phng Tuyn truyn H 70 trci,Phng Tong hap nghip vu dir ton, Phng Tin hoc, Phng An chi, Phng ThuTNCN, PhOng Quin 1' cc khon thu tir daft, Phng Php ch, PhOng Kim Ira ni bO,cc PhOng Kim tra, cac PhOng Thanh tra.

- Cc Chi cic Thu Qun, huyn: Lnh d?o Chi cic thu Qun, huyn phu trchcong tic flHT, di tnithng di TTHT, di trung dOi thu TNCN ciia 24 Chi ciic ThuQun, huyn.

C%ic thu& Thnh ph tr li mOt s vung m&c v& chInh sch thu6 tai cuc hapgiao ban nhu sau:

A A..1/ Ye thue gia tri gia tang (GTGT)

1/ Ve vic p dyng phuxrng php tInh thu GTGT.

Can c Thong hr s6 219/2013/fl-BTC ngy 31/12/2013 ciia B6 Ti chInhhu&ng dan ye thu GTGT:

+Ti Khon 3 Diu 12 quy dinh ca so kihh doanh dang k'I tg nguyen p dvngphuo'ng php khu trfr thu bao gm:

"a) Doanh nghip, hop tc x dang ho?t dng c doanh thu hang nrn t banhang bOa, cung 1mg djch vu chiu thu GTGT duOi mOt t5 dOng d thvc hin day dii chdo k man, sO sch, hOa dun, chng tic theo quy djnh ciia php 1ut ye k ton, boa don,chng tic.

b) Doanh nghip mOi thnh lp tic du an dAunt ciia co sO kinh doanh dang hotdng n5p thu gi trj gia tang theo phuang php khu tric.

c) Doanh nghip, hop tc xa mi thnh 1p c thuc hin du tu, mua sam ti sanco dinh, may moe, thit bi cO gi trj tir 1 t3' dng trO len ghi trn bOa don mua ti sanco djnh, may mOe, thit bj, k c bOa dun mua ti san e djnh, may mOe, thit bj truOckhi thnh lp (khng bao gm to eh ngir&i t 9 ch ngi tr xung ca co s kinhdoanh khng hott dng vn ti, du lich, k.hch san); to chirc nuc ngoi, c nhn nucngoi kinh doanh tai Vit Nam theo hap dng nh thu, hap dng nh thu phu.

d) T ehc kinh t khc h?ch ton dirge thu GTGT du vo, du ra khng baogm doanh nghip, hap tc xa.

Doanh nghip, hap tc xa hithng dn tai dim a khon nay phi gui Thng boye vic p dung phuong php khu tr thu eho co quan thu qun 19 tr%rc tip ehmnht l ngy 20 thng 12 hang nam.

Co s kinh doanh hu&ng d&n t$ dim b, c khon nay phi gun Thng bo v8' vicp dung phwing php tInh thu tOi co quan thu qun 19 trrc tip cng vi hO so dngk9 thu.

Co so kinh doanh hi.xng dn tai dim d khon nay phi gcri Thng bo v vicp dung phuong php tinh thu tOi co quan time qun 19 trijc tip truOc ngy 20 thng12 ca nm truOc lien k nm nguti np thu th?c hin phuong php tInh thu mOi.

Trong th&i gian 5 ngy lam vic k t ngy nhn dugc Thng bo v viec pdung phucxng php khu tr&, e q quan thu phi cO van bin thng bo cho doanhnghip, hap te x, co so kinh doanh bit vic chap thun hay khng chap thun Thngbo ye vic p dung phuong php khu tr thu".

+ Tai Khon 4a Diu 12 quy djnh:

"Di vOi doanh nghip, hap tc xa mOi thnh lop We khng thuc cctnrnghap huOng dn tai khon 3 Dieu nay thi p dung phuong php tInh trrc tip theohuOng dn tai Dieu 13 Thng tu nay.

TruOng hap hat nrn duong ljeh du tin t khi thnh lp, doanh nghip, hap tex cO doanh thu tU 1 t9 dng trO len theo ceh xe djnb tai khon 2 Diu nay v thvchin day d eh do k ton, hod don, chtimg t theo quy djnh eiia php luOt ye k ton,hod don, chng tir thi ap dung phuong php khu ti* thu. Tim tuc chuyn di phuongphp tInh thu thire hin tlieQ quy djnh ea php luOt ye qun 19 thu.

TruOng hap hat nm duong ljeh du tin t khi thnh lap, doanh nghip, hap texa khOng dat mc doanh thu tir mt t9 dng trO len thI tip tue p dung phuong phptInh twc tip.

Can c Cong van s6 5485/BTC-TCT ngy 26/4/2014 cUa B6 Ti chInh ye viedng k9 tij nguyen p dung phuong php tmnh thu di vOi doanh nghip, hap te xamOi thnh lip:

n

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"Can cii hung d&n trn, d& vi doanh nghip, ho , tc xa mi thnh lp c dvan du Pr khng thuc di turng dime cap c thm quyn ph duyt theo quy djnh caphp 1ut ye du Pr nhung c phucxng an du Ut dirge ngui cO thm quyn ca doanhnghip ra quyt djnh du Pr ph duyt ma miic du fir tlr 1 t' dng tr len thi thuc ditirqng dang k' p dung phucing php khu tilt thu.

Khi gui Thng bo v vic ap dung phuo'ng php tInh thu ti co quan thue qun1 true tip cling vi ho so dang k thu, doanh nghip, hap tc xa dng thai gui denco quan thu phuong an du Pr dirge Pgui c thm quyn ra quyt djnh du Pr phduyt (bn photocopy c dng du sao y bn chfnh) cng vi van bn cam kt dAu Ut,mua sam ti san c dinh may moe, thit bj cO gi trj tCr 1 t)) dng tr len trong thai gian12 thang. Trong th&i gian 12thng, nu doanh nghip, hgp tc xa chin dli diu kinchfrng minh gi trj ti san du Ut, mua sam dat m(rc I t5' dng hoac trn 1 t5', doanhnghiep, hap tc xa khng dime pht hnh ha don."

Can cii cong van so 624/TCT-CS ngy 28/02/2014 ca Tng Cvc Thu v tipnhn ho so dang k k khai thu GTGT theo mu sO 06/GTGT;

a) Trtthng ho,p doanh nghip, hcxp tc xa mi thnh lp nam 2014, sau khi nhnGiy chUng nhn Dng ky kinh doanh, chin mua ho don ca co quan thu, chinthng bo pht hnh boa dun d s ding, sau do doanh nghip thvc hin du Pr, muasam ti san cO djnh, may mOe, thit bj cO gi frj tur 01 t' dOng tr len ghi trn hod dunthi Doanh nghip nOp Thng bo theo rnu 06/GRIT den caquan thu qun 1- Pvctip d dang k- p dung phucxng php khu tilt thu cling vOi hO so dang k thu.

b) Tri.thng hap doanh nghip, ho tc x thnh lp tfr ngy 01/01/2014 muaTSCD, may mOe, thit N cO gi tri tCr 1 t)) dng tr len cUa c nhn khOng c ha dun,ma chi cO hap dOng, v cc chfrng tlr khc chiing minh giao djch mua ban thI khOngthuOc di tirgng dang k' .ap ding phu(ing php khu tilt thu GTGT.

c) Tru&ng hap Cong ty TNHH Du Lich Cong (g9i tAt l Cong ty), MST:0312615270, kinh doanh dich vu Id hnh, giy chiing nhn dng V Icinh doanh cap landu ngy 10/01/2014 nu cO phircing an du Pr dirge ngui c thm quyn elm doanhnghip ra quyt djnh du Pr ph duyt ma mIre du tu tir 1 t3 dng tr len thI thuQc dituccng dirge dang k? p ding phucing php khu tr thu. D dang k)2 ap drng phucxngphp khu tilt, Cong ty thvc hien thu tic ho so theo hung ddn tai van bn 5485/BTC-TCT ngy 26/04/2014 elm BQ Ti chInh (hni : trong th&i gian 12 thang, nu Cong tychua eO hod dun chiing minh gia trj Mi san dau Pr, mua sam tur 1 t' dng tr len thIkhOng dirge phat hnh ha don).

d) Truong hap doanh nghip thrth Ip tnrc 01/01/2014, b6 dja chi kinh doanh,ht thi gian np Thong bo man 06/GTGT cho ccx quan thu, sau do doanh nghipdirge gii to thng bo b trn thi chuyen sang tInh thu theo phuang php tInh truetiep tren GTGT theo t' l % trn doanh thu.

e) Tnrng hap doanh nghip thnh lp trong nm 2014, k khai np thu6 GTGTtheo phuccng php trirrc tip, nu nm 2014 doanh nghip cO dOanh thu duOi mIre 1 tS'

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dng thl nm 2015 doanh nghip tip tvc p dung phucing php tInh trrc tiEp.

f) Tnthng hop Chi nhnh Cong ty CP DT Pht TriM TM Delys (Chi nhnh) -MST 0102653512-002 thnh lp theo Giy ehfrng thn dng k2 kinh doanh ngy04/3/2014, dia chi kinh doanh Qun 2, l don vi hach ton phu thuOc ca Cong ty npthu GTGT theo phuong php khu tilt, dja chi kirth doanh Qun Thanh Xun Ha N9ithi tam thai durc dang k tr nguyen k khai np thu GTGT theo phucxng php khutrCr theo hung dn ca Cic Thu tai Cong van so 3529/CT-TTHT ngy 14/5/2014.

g) TruOng hcxp Doanh nghip tam ngfrng kinh doanh tcr thng 9/2013 den thng8/2014, do do doanh nghip chua gii mu 06/GTGT cho ccx quasi thu truc ngy15/03/2014 nn khng dirge p dung phuung php tInh thu GTGT theo phucing phpkhu tilt.

h) TruCrng hap doanh nghip bi kho ma s thugdo cci quan thug thng baa bOdia chi kinh doanh tilt thng 9/2013. Den thng 4/2014 doanh nghip moi lien h vi ccxquan thu d cung cap ho scr gii trinh v dirge ca quasi thu ma li ma so thu, doanhnghip khOng gun Thong baa mu 06/GTGT dng k- tr nguyen p dung phiwng phpkhau ti-Cr thu cho quan thu truOc ngy 15/3/2014 thi khOng dirge p dung phuongphp tInh thu GTGT thea phuang php khu tilt.

2/ Ve xii Iy' dti v&i ha dot mua hang ho dich vu c gi trj tir 20 triu dngtr& len nhirng thanh ton qua so ti khon thng bo cho cor quan thu quin l'saw ngy 31/12/2013.

Can c Diu 9 Thng tu so 156/2013/TT-BTC ngy 06/11/2013 ca B TiChInh huong dn mOt so diu ca Luat Qun l thu v Ludt sCm di b sung mt sOdiu cilia Luit qun I thu (co hieu lye thi hnh tilt ngy 20/12/2013):

"Di vi ngithi nOp thug cia dirge dtp dng k thud nhung chua thong baa thngtin ye cac ti khon cilia nguCri nOp thu d ma tai ce ngn hang thucrng mai, to chctin ding vi ccx quan thu truOc thai diem Nghj djnh so 83/2013/ND-CP cO hiu lire thihnh thi phi thng bo b sung tai Ta khai diu chinh, b sung thng tin dang k' thuthea mLi so 08-MST ban hnh kern theo Thng t.r nay, thai han ehm nht ngy 31thng 12 nm 2013.

NguOi np thu6 trong qua trinh san xut lcinh doanh, khi c thay &ii, bA sungti khon tai cc ngn hang thucing mi, to chilrc tin ding thi phi thng bo cho caquan Thu ti-ye tip qun 1 trong thai hn 10 (muCri) ngy k tilt ngy pht sinh sr thaydi tai Ta khai diu chinh, bO sung thng tin dng k thu theo mu sO 08-MST banhnh kern theo Thng Ut nay (thay the Ta khai diu chinh clang k9 thu mu so 08-MST ban hnh kern theo Thng Ut so 80/2012/TT-BTC ngy 22/5/2012 cilia B TichInh hung dn thyc hien Ludt Qun 12 thu ye dang k' thu)".

Can cit Khon 3 Diu 15 ThOng Ut sA 219/2013/fl-BTC ngy 31/12/2013 ca,x IBO Ti chinh hung dn ye thuO GTGT quy djnh diu kien khu tilt thuO GTGT du

vao ye chfrng tilt thanh ton qua Ngn hang:

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"Chng tic thanh ton qua ngn hang dugc hiu l co' chU-ng tic chfrng minh vicehuyn tin tic ti khoan cUa ben mua sang ti khon ca ben bn (ti khon cUa benmua va ti khon cOa ben bn phi l ti khon d dAng V hoac thng bo vOi Co quanthu) ma tai the to ehice eung Ung djch vu thanh ton theo the hinh thiYe thanh tonph h