GII P CC TNH HUNG THC MC V THU GI TR GIA TNG Cc bn ang tm cc ti liu k ton v tnh hung thu gi tr gia tng?

Ti liu k ton bn vo website: http://ketoanhn.com/

Cu hi 1: ngh hng dn v thu GTGT v TNDN i vi hot ng dch v theo hp ng kinh t k kt vi nh u t l t chc kinh t hoc c nhn khi thc hin cng tc bi thng, h tr, ti nh c...

Tr li: Cn c Ngh nh 43/N-CP ngy 25/04/2006, Thng t 129/2008/TT-BTC ngy 26/12/2008 v Thng t 130/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh, th Trung tm c hp ng vi nh u t l t chc kinh t hoc c nhn thc hin cng tc bi thng, h tr, ti nh c..., ch u t c nhim v thanh ton cho Trung tm mt khon tin nht nh lm kinh ph. y l dch v kinh doanh ca trung tm, khon thu ny l doanh thu ca Trung tm nn phi k khai np thu GTGT vi thu sut 10% v thu TNDN vi thu sut l 25%. Trung tm s dng chng t l ho n khi thu v hot ng dch v.

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Cu hi 2: DN xut ho n bn st cho khch hng sau khch hng pht hin ho n ghi sai th phi chnh sa bng cch no? Tr li: Cn c im 2.9, Mc IV, Phn B Thng t 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh, quy nh: C s kinh doanh xut bn, cung ng hng ho, dch v khng m bo cht lng, quy cch, kiu dng hoc ghi sai thu sut phi

iu chnh (tng, gim) gi bn, iu chnh thu sut thu GTGT th bn bn v bn mua phi lp bin bn hoc c tho thun bng vn bn ghi r s lng, quy cch hng ho, mc gi tng (gim) theo ho n bn hng (s k hiu, ngy , thng ca ho n, thi gian), l do tng, gim gi, l do iu chnh thu sut ng thi bn bn lp ho n iu chnh. Ho n ghi r iu chnh (tng, gim) gi bn, , (khng c ghi s m (-), thu GTGT cho hng ho, dch v ti ho n s, k hiu... Cn c vo ho n iu chnh, bn bn v bn mua k khai iu chnh doanh s mua, bn, thu u ra, u vo. Trng hp thu sut ghi trn ho n bn ra cao hn thu sut quy nh, nu khng xc nh c ngi mua th khng c lp ho n iu chnh thu GTGT.

-------------------------------Cu hi 3: Cng ty TNHH mt thnh vin mua hng ha m bn bn lm mt ho n lin 2, th tc nh th no c k khai khu tr thu GTGT? Tr li: Cn c hng dn ti Cng vn s 11520/BTC TCT ngy 29/9/2008 ca B Ti chnh hng dn v/v bn bn hng lm mt lin 2 ho n s dng, th: Trng hp khi bn hng ho, dch v bn bn hng lp ho n theo ng quy nh nhng sau bn bn hng lm mt ho n (Lin 2) th hai bn mua bn cng lp bin bn ghi nhn s vic, trong bin bn ghi r ho n lin 1 bn bn hng khai, np thu trong thng nao, c k tn ca ngi i din, ng du (nu c) trn bin bn v bn bn hng thc hin photo ho n lin 1, k xc nhn v ng du (nu c) trn bn sao ho n giao cho bn mua hng. Bn mua hng c s dng ho n bn sao km theo bin bn v vic mt ho n lin 2 lm chng t k ton v k khai thu. Bn bn hng c trch nhim thng bo n c quan thu v vic lm mt ho n v b c quan thu x pht vi phm i vi hnh vi lm mt ho n theo quy nh.

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Cu hi 4: Trung tm c cc hot ng th nghim cht lng sn phm hng ha, kim nh phng tin o, ly mu th nghim... Trung tm thc hin mc thu mi trn c s mt bng gi c chung, chi ph thc t, va mang tnh cht phc v cho hot ng qun l Nh nc cng nh tch lu ti u t pht trin th phi k khai, np thu GTGT nh th no? Tr li: Trng hp Trung tm k thut v ng dng cng ngh c thc hin cc dch v th nghim cht lng sn phm hng ha, kim nh phng tin o, ly mu th nghim... cc khon thu ngoi l ph theo quy nh ti Thng t 231/2009/TT-BTC ngy 09/12/2009 ca B Ti chnh quy nh ch thu, np v qun l s dng l ph trong lnh vc tiu chun o lng cht lng th thuc i tng chu thu GTGT. Trung tm phi khai thu, tnh thu, np thu theo hng dn ti Thng t s 60/2007/TT-BTC ngy 14/6/2007 v thng t s 129/2008/TT-BTC ngy 26/12/2009 ca B Ti chnh.

-------------------------------Cu hi 5: Cng ty c cho thu phng hp, hi trng gn lin trong khch sn. Hot ng ny c c gim thu GTGT theo Thng t s 13/2009/TT-BTC hay khng?

Tr li: Cn c quy nh ti im 1.18 Thng t s 13/2009/TT-BTC ngy 22/1/2009 ca B Ti chnh, trng hp dch v cho thu phng hp, hi trng gn lin vi hot ng kinh doanh khch sn ca Cng ty th thuc din c gim 50% thu GTGT i vi hot ng ny.

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Cu hi 6: Cng ty c cc hot ng kim nh, hiu chnh v kim tra cht lng sn phm c phi l dch v khoa hc cng ngh c p dng thu sut thu GTGT 5% hay khng? Tr li: Cn c im 2.15, Mc II, Phn B Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh, th cc hot ng kim nh, hiu chnh v kim tra cht lng sn phm ca Cng ty khng phi l dch v khoa hc cng ngh nn thuc i tng chu thu GTGT vi thu sut 10%.

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Cu hi 7: Cng ty c hp ng ly rc v vn chuyn rc cho h dn, c quan hnh chnh s nghip, cc doanh nghip c thu ph hng thng. Hi cc hot ng ca cng ty c phi np thu Gi tr gia tng hay khng v np vi mc thu sut l bao nhiu?

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Tr li: Ti im 11 Mc II Phn A Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh, qui nh: "Dch v phc v cng cng v v sinh, thot nc ng ph v khu dn c bao gm cc hot ng thu, dn, x l rc v cht ph thi; thot nc, x l nc thi l i tng khng chu thu. Trng hp c s kinh

doanh thc hin cc dch v v v sinh, thot nc cho cc t chc, c nhn, nh: lau dn, v sinh vn phng th dch v ny thuc i tng chu thu GTGT".

Cn c quy nh trn, trng hp Cng ty c dch v cng cng nh: thu, dn, x l, vn chuyn rc ng ph v khu dn c... th thuc i tng khng chu thu GTGT. i vi dch v nh: lau dn, v sinh vn phng th dch v ny thuc i tng chu thu GTGT v p dng mc thu sut l 10%.

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Cu hi 8: Ti mua hng vi ho n 50.000.000 ng nhng chuyn khon 40.000.000 ng, tr tin mt 10.000.000 ng. Vy c c khu tr thu GTGT khng?

Tr li: Ti im 1.3b Mc III, Phn B Thng t 129/2008/TT-BTC ngy 26/12/2009 ca B ti chnh qui nh iu kin khu tr thu GTGT u vo: "C chng t thanh ton qua ngn hng i vi hng ha, dch v mua vo, tr trng hp tng gi tr hng ho, dch v mua vo tng ln theo ha n di hai mi triu ng theo gi c thu GTGT.

Hng ho, dch v mua vo tng ln theo ha n trn hai mi triu ng theo gi c thu GTGT nu khng c chng t thanh ton qua ngn hng th khng c khu tr. i vi nhng ho n ny, c s kinh doanh k khai vo mc ring trong bng k ho n, chng t hng ho, dch v mua vo".

Cn c quy nh trn, Cng ty ch c khu tr thu GTGT ca hng ho mua vo tng ng vi s tin c thanh ton qua ngn hng.

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Cu hi 9: Chng ti l n v s nghip cng lp c hot ng dch v v lm nghip. Trong thi gian qua n v c k hp ng dch v vi mt s t chc, BQL d n. Cc t chc v cc BQL d n hot ng bng cc ngun vn ODA, vn vin tr nhn o, vin tr khng hon li ca cc t chc nc ngoi. Vy cc hot ng dch v ny c thuc din hng ha DV khng chu thu GTGT hay khng?

Tr li: Trng hp n v bn hng ho, dch v cho t chc, c nhn nc ngoi vin tr nhn o, vin tr khng hon li ti Vit Nam th thuc i tng khng chu thu GTGT theo quy nh ti im 1, Mc I, v Mc II, Phn A Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh. Trng hp n v bn hng ho, dch v cho cc d n s dng vn ODA khng hon li; cc t chc Vit Nam s dng ngun vn vin tr khng hon li, vin tr nhn o ti Vit Nam th hng ho, dch v ny phi chu thu GTGT nhng ch d n c khu tr thu GTGT theo quy nh ti im 6.1 v 6.2 Phn C Thng t s 129/2008/TT-BTC (nu trn).

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Cu hi 10:

Doanh nghip thuc i tng hon thu GTGT. Trong giai on xy dng c bn cha pht sinh doanh thu c hon 100% VAT u vo hay hon phn thu VAT u vo lin quan ti XDCB d dang v TSC?

Tr li: i vi d n u t mi, ang trong giai on xy dng c bn cha pht sinh doanh thu th c xt hon thu GTGT theo hng dn ti khon 2 Phn C, Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh.

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Cu hi 11: Trung tm chng ti va lm nhim v ca nh nc va lm dch v, nn chng ti c vng mc sau:

1. Khi hon thnh nhim v nh nc giao th c phi xut ho n GTGT khng? Nu khng th phi s dng chng t g chng minh ngun thu nhp ny? V cch k khai bo co vi c quan thu.

2- Vic thc hin np ngn sch i vi trng hp trn l nh th no?

Tr li: Ti im 1 Mc I v Mc II Phn A Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh, quy nh i tng chu thu v i tng khng chu thu GTGT. V trong cu hi khng nu r t chc, chc nng, nhim v v Trung tm hot ng theo loi hnh g nn khng xc nh c c thuc i tng chu thu GTGT hay khng. Trng hp Trung tm c hot ng sn xut, kinh

doanh hng ho, dch v chu thu GTGT th phi k khai tnh thu, np thu theo quy nh ti Thng t s 60/2007/TT-BTC ngy 14/6/2007 v Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh.

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Cu hi 12: Trong thng ti c nhiu ha n GTGT di 20 triu ca mt cng ty. Nh vy ti c c khu tr thu GTGT u vo khng? Tr li: Ti im 1.3, Mc III Phn B Thng t 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh quy nh iu kin khu tr thu gi tr gia tng u vo quy nh: "C chng t thanh ton qua ngn hng i vi hng ha, dch v mua vo, tr trng hp tng gi tr hng ho, dch v mua vo tng ln theo ha n di hai mi triu ng theo gi c thu GTGT".

Cn c hng dn trn, trng hp tng gi tr hng ho, dch v mua vo tng ln theo ha n trn hai mi triu ng theo gi c thu GTGT nu khng c chng t thanh ton qua ngn hng th khng c khu tr thu GTGT u vo. Trng hp tng gi tr hng ho, dch v mua vo tng ln theo ha n di hai mi triu ng theo gi c thu GTGT th c k khai khu tr thu GTGT.

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Cu hi 13: Ho n ca thng trc do s xut qun cha k khai ca thng c c k khai vo thng sau khng?

Tr li:

Cn c quy nh ti im 1, Mc III, Phn B Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh, th: Trng hp c s kinh doanh pht hin s thu GTGT u vo khi k khai, khu tr cn st ho n hoc chng t np thu cha k khai, khu tr th c k khai, khu tr b sung; thi gian k khai, khu tr b sung ti a l 6 (su) thng, k t thng pht sinh ho n, chng t b st.

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Cu hi 14: D n s dng ngun vn ODA vay c c hon thu GTGT khng? Tr li: Cn c Phn C Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh quy nh cc trng hp c hon thu GTGT th cc d n s dng ODA vay khng thuc i tng hon thu GTGT.

-------------------------------Cu hi 15: Mt hng bt Barite c thuc i tng gim 50% thu sut thu GTGT khng? Tr li: Theo quy nh ti iu 1 Thng t 13/2009/TT-BTC ngy 22/01/2009 th bt Barite khng phi l ho cht c bn, v vy khng thuc i tng c gim 50% thu sut thu GTGT

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Cu hi 16:

n v kinh doanh dch v cng ngh thng tin in t vin thng (Sa cha my mc) s phi np thu GTGT, thu TNDN l bao nhiu %? Tr li: 1- Theo quy nh ti im 3, Mc II, Phn B Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh th kinh doanh dch v cng ngh thng tin in t vin thng (Sa cha my mc) thuc i tng chu thu GTGT vi mc thu sut thu GTGT l 10%. 2- Theo quy nh ti im 1 Mc IX Phn C Thng T s 130/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh quy nh Thu sut thu TNDN ph thng l 25%.

-------------------------------Cu hi 17: Doanh nghip c thu no vt knh thot nc chng ngp ng c phi thanh ton tin thu GTGT hay khng? Tr li: Theo quy nh ti im 1 Mc I Phn A Thng t s 129/2008/TT-BTC, ngy 26/12/2008 ca B Ti chnh th dch v thu no vt knh thot nc chng ngp ng ca Cng ty thuc i tng chu thu GTGT.

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Hng ho khuyn mi ca Cng ty c phi tnh thu GTGT khng? Khi xut ho n lp nh th no?

Tr li: Ti im 2.4a, Mc IV, Phn B Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh hng dn s dng ho n, chng t i vi hng ho, dch v khuyn mi, qun co, hng mu: i vi hng ho, dch v dng khuyn mi, qung co, hng mu phc v cho sn xut, kinh doanh hng ho, dch v (sn phm, hng ho, dch v dng khuyn mi, qung co, hng mu theo quy nh ca php lut thng mi v xc tin thng mi) th phi lp ho n GTGT, trn ho n ghi tn v s lng hng ho, ghi r l hng khuyn mi, qung co, hng mu khng thu tin; dng thu sut thu GTGT khng ghi, gch cho. Cn c hng dn trn th hng ho dng khuyn mi khng phi tnh thu GTGT. Khi lp ho n GTGT, trn ho n ghi tn v s lng hng ho, ghi r l hng khuyn mi khng thu tin, dng thu sut, thu GTGT khng ghi, gch cho.

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Cu hi 19: Trng hp m thu 2 thng: T1 + T2/2010 trn 200 Triu ng tin thu, mun hon thu tr n thu th c quan thu kim tra t thi im no? Tr li: Cn c quy nh ti Phn C Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh qui nh hon thu theo cc trng hp: - Nu 3 thng lin tc tr ln c s thu u vo cha c khu tr ht. - Mi thnh lp t d n u t cha i vo hot ng, nu thi gian u t t 1 nm tr ln th c hon thu t hot ng u t theo tng nm. Trng hp s

thu u vo s dng cho hot ng u t t 200 triu ng tr ln th c hon thu GTGT. - C s kinh doanh ang hot ng c d n u t mi, ang trong giai on u t th c s kinh doanh phi k khai b tr s thu GTGT ca hng ha, dch v mua vo s dng cho d n u t mi cng vi vic k khai thu GTGT ca hot ng sn xut kinh doanh ang thc hin. Sau khi b tr nu c s thu GTGT cha c khu tr ht t 200 triu ng tr ln th c hon thu GTGT. - C hng ho XK t 200 triu ng tr ln th hon theo thng. Trng hp Cng ty m thu 2 thng lin tip (khng XK, khng u t) th khng iu kin hon thu GTGT.

-------------------------------Cu hi 20: Hng ho dch v cung cp cho cc doanh nghip trong khu ch xut, khu cng ngh cao c hng thu sut 0%. Vy n v bn l, cung cp hng ho dch v cn yu cu bn mua cung cp h s, ti liu g vit thu sut 0%? Tr li: Theo quy nh ti im 1, Mc II, Phn B Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh; Thu sut thu GTGT 0% p dng i vi: Hng ha bn vo khu phi thu quan theo quy nh ca Th Tng Chnh ph. * Hng ho, dch v xut khu c p dng thu sut 0% phi p ng iu kin: - C hp ng bn, gia cng hng ho xut khu; hp ng u thc xut khu hoc u thc gia cng hng ho xut khu; hp ng cung ng dch v vi t chc, c nhn nc ngoi hoc trong khu phi thu quan; - C chng t thanh ton tin hng ho, dch v xut khu qua ngn hng v cc chng t khc theo quy nh ca php lut;

- C t khai hi quan i vi hng ho xut khu. T chc, c nhn trong khu phi thu quan phi c ng k kinh doanh v cc trng hp khc theo quy nh ca Th Tng Chnh ph .

Cn c hng dn trn, c hng thu sut 0% doanh nghip phi p ng cc iu kin quy nh trn.

-------------------------------Cu hi 21: ngh cho bit mc thu sut thu GTGT p dng i vi my tnh, my tnh bn, mn hnh LCD ca my tnh p dng trong nm 2010? Tr li: Ti im 3, Mc II, Phn B Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh quy nh mc thu sut thu GTGT 10%: i vi hng ho, dch v khng c quy nh ti Mc II, phn A; im 1, 2 Mc II, Phn B Thng t ny. Theo quy nh trn, nhng sn phm cng ty hi thuc i tng p dng thu sut thu GTGT l 10% v sn phm l my tnh, my bn, mn hnh LCD l nhng hng ho khng c quy nh ti Mc II, phn A; im 1,2 Mc II, Phn B Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh.

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Cu hi 22:

Vic b tr thu GTGT u vo ca d n u t vi thu GTGT u ra ca hot ng sn xut kinh doanh c thc hin nh th no?

Tr li:

- Ti Khon 3, Phn C Thng t s 129/2008/TT/BTC ngy 26/12/2008 quy nh: C s kinh doanh ang hot ng thuc i tng np thu GTGT theo phng php khu tr c d n u t mi, ang trong giai on u t th c s kinh doanh phi k khai b tr s thu GTGT ca hng ha, dch v mua vo s dng cho d n u t mi cng vi vic k khai thu GTGT ca hot ng sn xut kinh doanh ang thc hin. Sau khi b tr nu c s thu GTGT ca hng ho, dch v mua vo s dng cho u t m cha c khu tr ht t 200 triu ng tr ln th c hon thu GTGT cho d n u t.

Trng hp Cng ty c d n u t mi, ang trong giai on u t th Cng ty phi k khai b tr thu tr s thu GTGT ca hng ha, dch v mua vo s dng cho d n u t mi cng vi vic k khai thu GTGT ca hot ng sn xut kinh doanh ang thc hin. Sau khi b tr nu c s thu GTGT ca hng ho, dch v mua vo s dng cho u t m cha c khu tr ht t 200 triu ng tr ln th c hon thu GTGT cho d n u t.

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Cu hi 23:

Cng ty mua hng ca cng ty khc, sau 6 thng cng ty cha tr ht s tin trn ho n, vy cng ty c c khu tr u vo khng?

Tr li:

Cn c im 1.3, Mc III, phn B Thng t 129/2008/TT-BTC ngy 26/12/2008 v cng vn 10220/BTC-TCT ngy 20/7/2009 ca B Ti chnh th: i vi hng ho, dch v mua tr chm, tr gp c gi tr hng ho, dch v mua trn 20 triu ng cng ty vn c khu tr thu. n thi im thanh ton theo hp ng nu khng c chng t thanh ton qua ngn hng th khng c khu tr thu GTGT u vo, c s kinh doanh phi k khai, iu chnh gim s thu gi tr gia tng u vo khu tr ca gi tr hng ho khng c chng t thanh ton qua ngn hng. Khi no c chng t thanh ton qua ngn hng th cng ty khai b sung (trc khi c quan thu c quyt nh thanh, kim tra).

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Cu hi 24:

iu chnh thu sut thu gi tr gia tng do ghi sai thu sut thu GTGT t 0% ln 10% nh th no?

Tr li:

Cn c im 2.9 Mc IV Phn B Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh hng dn thi hnh mt s iu ca Lut thu Gi tr gia tng, quy nh ho n chng t mua bn hng ho, dch v: C s kinh doanh xut bn, cung ng hng ho, dch v v lp ho n do hng ho, dch v khng m bo cht lng, quy cch, kiu dng hoc ghi sai thu sut phi iu chnh (tng, gim) gi bn, iu chnh thu sut thu GTGT th bn bn v bn mua phi lp bin bn hoc c tho thun bng vn bn ghi r s lng, quy cch hng ho, mc

gi tng (gim) theo ho n bn hng (s k hiu, ngy, thng ca ho n, thi gian), l do tng (gim) gi, l do iu chnh thu sut ng thi bn bn lp ho n iu chnh mc gi c iu chnh. Ho n ghi r iu chnh (tng, gim) gi bn, (khng c ghi s m (-)), thu GTGT cho hng ho, dch v ti ho n s, k hiu... Cn c vo ho n iu chnh, bn bn v bn mua k khai iu chnh doanh s mua, bn, thu u ra, u vo. Trng hp thu sut ghi trn ho n bn ra cao hn thu sut quy nh, nu khng xc nh c ngi mua th khng c lp ho n iu chnh thu GTGT;

Trng hp Cng ty xut ho n cho bn mua ghi sai thu sut (Cng ty ghi thu sut 0%), th Cng ty v bn mua phi lp bin bn v ho n iu chnh theo hng dn trn.

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Cu hi 25:

Hot ng lai dt tu bin p dng thu sut no? Cng ty c c p gim 50% theo quy nh khng?

Tr li:

Cng vn s 2411/TCT-CS ngy 15/6/2009 ca Tng Cc Thu hng dn thu GTGT i vi hot ng lai dt tu bin khng thuc i tng c gim 50% mc thu sut thu GTGT: Theo h thng ngnh kinh t quc dn ban hnh km theo Quyt nh s 337/Q-BKH ngy 10/4/2007 ca B trng B K hoch v u t v vic ban hnh quy nh ni dung H thng ngnh kinh t ca Vit Nam

th lai dt tu bin thuc nhm hot ng dch v h tr trc tip cho vn ti ven bin v vin dng, khng phi l vn ti.

Cn c quy nh v hng dn trn, trng hp Cng ty c hot ng kinh doanh dch v lai dt tu trong nc th hot ng ny thuc i tng chu thu sut thu GTGT l 10%, khng thuc din c gim 50% mc thu sut thu GTGT nh Cng ty cp trong cng vn.

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Cu hi 26:

Trng hp 03 thng lin tc c s thu u vo cha c khu tr ht, hoc i vi trng hp ang trong giai on u t cha c thu gi tr gia tng u ra th h s c hon thu GTGT gm nhng g?

Tr li:

Ti im 1, Mc I, Phn G Thng t s 60/2007/TT-BTC ngy 14/6/2007 ca B Ti chnh qui nh:

H s hon thu gi tr gia tng i vi trng hp trong ba thng lin tc c s thu u vo cha c khu tr ht, hoc i vi trng hp ang trong giai on u t cha c thu gi tr gia tng u ra:

- Vn bn ngh hon thu nu r l do, s thu ngh c hon v thi gian pht sinh s thu ngh hon theo mu s 01/HTBT ban hnh km theo Thng t ny (k t ngy Thng t s 128/2008/TT-BTC ngy 24/12/2008 c hiu lc thi hnh thc hin theo mu s 05/NHT ban hnh km theo Thng t ny).

- Bng k khai tng hp s thu pht sinh u ra, s thu u vo c khu tr, s thu np (nu c), s thu u vo ln hn s thu u ra ngh hon theo theo mu s 01-1/HTBT ban hnh km theo Thng t ny.

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Cu hi 27:

Khu tr thu GTGT u vo ca hng ho hnh thnh TSC ca Doanh nghip nh nh n ca, nh ngh?

Tr li:

Theo qui nh ti tit c3, im 1, mc III, phn B Thng t 129/TT-BTC ngy 26/12/2008 th: Thu GTGT u vo ca hng ho, dch v hnh thnh ti sn c nh ca doanh nghip nh nh n ca, nh ngh gia ca, nh min ph, phng thay qun o, nh xe, nh v sinh, b nc phc v cho ngi lao ng lm vic trong khu vc sn xut, kinh doanh v nh , trm y t cho ngi lao ng lm vic trong cc khu cng nghip c khu tr ton b.

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Cu hi 28:

n v c c khu tr thu GTGT u vo khi mua ti sn c nh va dng cho sn xut kinh doanh chu thu v khng chu thu khng?

Tr li:

Theo qui nh ti tit c3, im 1, mc III, phn B Thng t 129/TT-BTC ngy 26/12/2008 th: Thu GTGT u vo ca ti sn c nh s dng ng thi cho sn xut, kinh doanh hng ho, dch v chu thu GTGT v khng chu thu GTGT th c khu tr ton b.

Thu GTGT u vo ca ti sn c nh trong cc trng hp sau y khng c khu tr m tnh vo nguyn gi ca ti sn c nh: Ti sn c nh chuyn dng phc v sn xut v kh, kh ti phc v quc phng, an ninh; ti sn c nh l nh lm tr s vn phng v cc thit b chuyn dng phc v hot ng tn dng ca cc t chc tn dng, doanh nghip kinh doanh ti bo him, bo him nhn th, kinh doanh chng khon, cc bnh vin, trng hc; tu bay dn dng, du thuyn khng s dng cho mc ch kinh doanh vn chuyn hng ho, hnh khch, kinh doanh du lch, khch sn.

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Cu hi 29:

Cng ty l DN ch xut ti KCN, v sao khi nhp khu my mc thit b vn phi np thu GTGT? Xin cho bit trong trng hp ny, DN ch xut c phi chu thu GTGT khng?

Tr li:

Khng thuc i tng chu thu GTGT. B Ti chnh c cng vn s 1130/BTC-TCT ngy 23/01/2009 x l thu GTGT nhp khu ca cc doanh nghip ch xut, ngh doanh nghip lin h vi c quan thu qun l c gii quyt vic hon thu GTGT nhp khu my mc thit b theo tinh thn cng vn s 1130/BTC-TCT.

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Cu hi 30:

Cng ty ang u t D n khu dn c, sau khi u t c s h tng, Cng ty bn cc l, nn. Vy Cng ty c phi np thu GTGT, c ghi thu sut trn ha n khng, gi tnh thu GTGT, cch tnh thu TNDN?

Tr li:

Trng hp cng ty u t D n khu dn c, sau khi u t c s h tng, cng ty bn cc l, nn th cng ty phi k khai, np thu GTGT, TNDN.

Cng ty lp ho n GTGT theo hng dn ti im 2.13, Mc IV, Phn C Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh.

Gi tnh thu xc nh theo hng dn ti im 1.8, Mc I, Phn B Thng t s 129/2008/TT-BTC.

Thu thu nhp doanh nghip tnh theo hng dn ti Phn G Thng t s 130/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh Hng dn thi hnh mt s iu ca Lut thu thu nhp doanh nghip s 14/2008/QH12 v hng dn thi hnh Ngh nh s 124/2008/N-CP ngy 11/12/2008 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Lut thu thu nhp doanh nghip.

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Cu hi 31:

Nm 2009 l h kinh doanh c th, hng ha u vo khng c ha n, chng t (hng nhp vo cha bn c); nm 2010 chuyn thnh lp cng ty TNHH, s dng hng ha tn ca nm 2009 bn v xut ha n u ra. K khai thu GTGT nh th no?

Tr li:

Theo hng dn ti im 1.3 Mc III Phn B Thng t s 129/2008/TT-BTC ngy 26/12/2008 quy nh: i vi h kinh doanh np thu GTGT theo phng php trc tip trn GTGT c chuyn sang np thu theo phng php khu tr thu, c khu tr thu GTGT ca hng ho, dch v mua vo pht sinh k t

thng c p dng np thu theo phng php khu tr thu; i vi hng ho, dch v mua vo trc thng c p dng np thu theo phng php khu tr thu th khng c tnh khu tr thu GTGT u vo.

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Cu hi 32:

Hot ng ua xe th thao trong sn vn ng p dng mc thu sut GTGT no?

Tr li:

Theo hng dn ti im 2.13a khon 2 mc II Phn B Thng t s 129/2008/TTBTC ngy 26/12/2008 th hot ng vn ho, trin lm v th dc, th thao, tr cc khon doanh thu nh: bn hng ho, cho thu sn bi, gian hng ti hi ch, trin lm chu mc thu sut thu GTGT 5%.

p dng thu sut thu GTGT 5%.

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Cu hi 33:

Ngn hng c cc hot ng: bo lnh vay vn, bo lnh thanh ton, bo lnh d thu, bo lnh thc hin hp ng, bo lnh bo m cht lng sn phm, bo

lnh hon tr tin ng trc, bo lnh i ng v xc nhn bo lnh. Cc hot ng ny c thuc i tng khng chu thu GTGT?

Tr li:

Theo hng dn ti im 8, Mc II, Phn A, Thng t 129/2008/TT-BTC th cc hnh thc bo lnh nu trn l hot ng cp tn dng bo lnh thuc dch v ti chnh l i tng khng chu thu GTGT.

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Cu hi 34:

Cng ty c cc chi nhnh hch ton ph thuc, s dng ti khon ca cng ty giao dch. Khi khch hng mua hng ca chi nhnh nhng chuyn tr tin vo ti khon ca cng ty th khch hng c c khu tr thu GTGT hay khng?

Tr li:

Trng hp khch hng c mua hng ho v nhn ho n GTGT ca Chi nhnh hch ton ph thuc Cng ty C phn Vt t Hu Giang theo hp ng k kt gia Cng ty C phn Vt t Hu Giang vi khch hng v c Cng ty u quyn cho Chi nhnh thc hin hp ng, khi thanh ton tin hng t hai mi triu ng tr ln, khch hng thanh ton qua ngn hng vo ti khon ca Cng ty th khch hng c khu tr thu GTGT u vo.

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Cu hi 35:

- Cng ty mua thc n nui c, khi c ln xut bn cho khch hng th c phi chu thu GTGT khng? Thu GTGT u vo ca cc chi ph th k khai nh th no, c c khu tr khng?

- Khi nui c n xut ao, cng ty thu nh my khc gia cng thnh sn phm khc v bn ra th trng trong nc v nc ngoi, vy thu GTGT u vo c c khu tr hay hon thu khng.

- Phn mua c con lm thc n ca ngi dn khng c ho n th c c lp bng k khng?

Tr li:

- Cng ty c mua thc n nui c, khi c ln xut bn cho khch hng th thuc i tng khng chu thu GTGT, nn thu GTGT u vo ca hng ho, dch v dng cho nui c khng c khu tr. Khi k khai s thu u vo ny c k khai ti dng 2. Hng ho, dch v dng ring cho SXKD khng chu thu GTGT ca Bng k ha n, chng t hng ha, dch v mua vo (mu 012/GTGT) v a vo dng 1a, im I, Mc C, T khai thu gi tr gia tng (mu 01/GTGT).

- Trng hp Cng ty t chc sn xut, ch bin khp kn nui c ln lm nguyn liu tip tc sn xut ch bin ra sn phm chu thu GTGT bn ni a hoc

xut khu th c k khai, khu tr thu GTGT u vo phc v cho sn xut kinh doanh tt c cc khu u t xy dng c bn, sn xut, ch bin

- Trng hp Cng ty c mua c con ca ca ngi dn khng c ho n bn th c php lp Bng k thu mua hng ho, dch v mua vo (theo mu s 01/TNDN km theo Thng t 130/2008/TT-BTC) v km theo chng t thanh ton cho ngi bn c trc tip bn ra l khon chi ph c tr khi xc nh thu nhp chu thu.

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Cu hi 36:

Trung tm vng 6 l n v s nghip c thu, ngoi vic thu ph, l ph theo Quyt nh 60/Q-BTC ngy 31/7/2008 Trung tm c pht sinh hot ng kim nghim v o to chng trnh qun l cht lng theo HACCP, o to kim nghim vin kim tra ch tiu vi sinh v ho hc. Xin hi p dng mc thu sut thu GTGT no cho cc hot ng trn?

Tr li:

Cn c mc II phn B Thng t s 129/2008 TT-BTC ngy 26/12/2009 th hot ng kim nghim p dng mc thu sut thu GTGT l 10%; hot ng o to chng trnh qun l cht lng theo HACCP, o to kim nghim vin kim tra ch tiu vi sinh v ho hc p dng mc thu sut thu GTGT l 5%.

Cu hi 37:

Cch xc nh thu GTGT theo tin cng trnh (cng trnh cha hon thnh bn giao).

Tr li:

Theo quy nh ti Mc III, Phn B Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh th:

S thu GTGT phi np = S thu GTGT u ra S thu GTGT u vo c khu tr - Ti Khon 2, Mc I, Phn B Thng t s 129/2008/TT-BTC nu trn quy nh thi im xc nh thu GTGT i vi xy dng, lp t l thi im nghim thu, bn giao cng trnh, hng mc cng trnh, khi lng xy dng, lp t hon thnh, khng phn bit thu c tin hay cha thu c tin. - Ti im 2.12, Mc IV, phn B Thng t s 129/2008/TT-BTC nu trn quy nh: C s xy dng c cng trnh xy dng, lp t m thi gian thc hin di, vic thanh ton tin thc hin theo tin hoc theo khi lng cng vic hon thnh bn giao, phi lp ho n thanh ton khi lng xy lp bn giao. Ha n GTGT phi ghi r doanh thu cha c thu v thu GTGT. - Thu GTGT u vo c khu tr c quy nh ti im c, khon 1, Mc III, Phn B Thng t s 129/2008/TT-BTC nu trn. Cn c vo cc quy nh trn, n v xc nh c s thu GTGT phi np.

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