BSTAICHINH cqNG HOA XA HQr Cn0 NGHIA vrPT NAM

DQc lip -Tgdo -H4nh phriLc

56: 2012017 /m-BTC Hd Na| ngdy 06 thdng 3 ndm 2017

THONGTT'
Sfra d6i, b6 sung Khoin 2 DiAu 8 Th6ng tu s6 195/2015/TT-BTC ngiry.
Z4llll20l5 cta BQ Tiri chinh (dn tluqc sr?a tl6i, b6 sung theo Th6ng tu s6
l30lZ016nT-BTC ngiy 121812016 cia BQ Tii chinh)

Cdn cri Ludt thud ti^u thu dqc biet sii 27/2008/QH12 ngry 14 thdng l1 ndm
2008; Ludt sd 70/2014/QH13 ngdy 26 thdng I I ndm 2aI4 nm ddi, b6 sung m6t si
ffieu c,rta UAt thud ti\u thlt ddc bilt;
Cdn ct Luqt Qnn $ thu,i sii 78/2006/QHl l ngay 29 thdng l1 ndm 2006 vd
Luqt sd 21/2012/QH13 ngay 20 thdng ) I ndm 2012 s*a diit, bi| sung mpt sd dt*u
cfia Ludt fudn Iy thuii;

Cdn cft Luqt sd 106/2016/QH13 ngdy 06 thdng 4 ndm 2016 sira diii, bii sung
-. : r.) , - ...t ,!
mat sd dieu ciln Ludt thue gid tri gia tdng, LuQt thu€ ti€u thq dfic biet,.,a Ladt qudn
tli tlruii;
Cdn ai Nehi dinh si' lOttZOlStlln-CP ngay 28 thdng l0 ndm 2015 ctia
Chinh phti qny al* chi tiilt vd hwing ctdn tht naih"m\t sii di{u cia Lutit thuii ti6u
thy d(c bi€t vd Lufit sfra d6i, b6 sung mdt sd di€u cia LuQt thu? ti€u thu ddc biQt;
Cdn cth NShi dinh sri lOOtzOlStNp-CP ngay 0l tluing 7 ndm 2016 dua
Chinh phrt Suy.din( chi tiiit vd hu{mg din thi hhnh m$ sii diiu cdn Luqt sdu dl;i,
b6 sung mdt sd diAu cia Luqt thud gid tri gta tdng, LuQt thu€ tidu thu dfic biQt vd
Lwit qwin ly thu€;
Cdn cti Nshi dinh sii ZtStzOtyUn-C4 rsdy 23 thdng 12 ndm 2013 cfia
Ch{nh phd Suy dinh chilrc ndng, nhi)mvtt, quy€n hqnvd crt cdu t6 ch*c cfia B0 Tdi
chinh;
Theo di nghi cila Tdng cqrc tnwng Ting cltc Thuii,

Bp tnrong B0 Tdi chinh ban hdnh Thing tu sfta d6i, b6 sung mAt sd diAu 4i
cdc Thdng tu ht&ng ddn v'A thu€ ti6u thu ddc bi€t nhu sau:
Didu 1.
rt. , i
Sria t16i, bd sung Khoan 2 Di€u 8 Th6ng tu s6 195/2015/TT-BTC ngdy
24111t2015 ciraBQ Tii chinhhudng ddnthi hanhNghictinh si5 108/20154JD-CP
ngdy 28 thring.l0 n6m 2015 cria Chinh pht quy dinh chi ti6t vd huong da" q
hdnh mQt s6 di6u cira LuQt thu€ ti€u thu d{c bi€t vd Luet sira <16i, bd sung m61 s6
diAu crla Lu4t thu6 ti€u thq dic biet (dn dugc sria ddi, bd sung theo Thdng tu s6
130/2016/TT-BTC ngdy 12/8/2016 cia BQ TAi chinh) nhu sau:
't
 "2, Nguoi.nQn tlru6 1"fOe Aai vdi hang h6a chiu thu6 TTDB nhgp. khig
duo.c khAu tru sd thud TTDB de nQp d kh6u nhAp khdu khi x6c dinh sO thu€
TTEB.phni nQp b6n ra trong nufc. 56 thu€ TTDB tluoc khAu trir tuolg rmC vf
s6 thuti TTEB cria hang h6a chiu thuii TTDB nhap khAu b6n ra vi chi dugc khdu
tru t6i da b6ng.tuong rimg sd ttru€ TTDB tinh dugc d kh6u brin ratrong nudc.
OOi vf,i sii ttruii TTDB khdng dugc kh6u trir thu6, ngudi ngp thu6 duo. c h4ch
torln vio chi phi ttri tinh thuii thu nhfp doanh nghiQp.
DiAu ki€n kh6u m ttru,S ttpg duo.c quy dinh nhu sau:
- O6i voi trudng he'p nhfp kh6u nguydn lipu chju thu6 ftOn di5 san xu6t
hang ho6 chiu thuiS TTDB vi ky*g hsp 1rh4p khAu hang h6a chiu thu(i TTDB
thi chrmg tir d'i hrn cdn cri ktriu tru rtru6 ffns
li chimg tu nQp thuii TTDB
l&Au nh$p khdu.
^t- vcri truong hqp mua nguydn liQu truc ti6p cua nhd sin xuit trong
- D6i
nudc:
+ Hqp dting mua biin hang hori, trong hqp <l6ng phai c6 nQi dung tl,5 trign
hang h6a do co sd b6n hang tr.uc ti€p sirn xuiq Bdn sao Gidy chung nh4n kinh
doanh cria co s& bdn hang (c6 chfi lc.f, d6ng ddu cria co sd b6n hang).
+ Chlng tir thanh to6n qua ngdn hdng.
+ Chung ty d6 hm cin cfr ktrAu trir ttrud rfOe ld hoa tlon GTGT khi
mua hdng. 56 thuO TTDB mi tlon vi mua hang dE tri khi mua nguy€n lipu du-oc
x6c dlnh = gi6 tinh thui5 TTDB nhen (x) thuii sudt thuii TTDB; trong d6:

Gi6tinhthui5 Gifmua chua c6thu6 GTGT - Thu5 bfro vQ m6i trudng

TTDB (thri hien tr6n h6a dcm GTGT) (n6u c6)

I + Thu6 suit ttruii tfOS

. Vi€c khdu tr} ti€n thu6 TTDB dugc thgc hiQn ldri k€ khai thuai TTDB,
ftu6 TTDB phdi nQp dugc x6c tlinh theo cdng thric sau:
s6 thu.i TTDB de nop ttiii

s6 thu6 TTDB sii thu6 rrEB cria hang ILIT?*litlaTtiJuJ'tE

phni nQp = hod chiu thu6 TTDB - ttru6 rfos ttd tri d kh6u
duo, c brin ra trong kj'. nguyen [Qu mua vdo hrong
img vfi si5 trang hori <tugc
br{n ra trong k}.
Truong hqp chua rcic tllnh duo. c chfnh.x6c sd thud TTDB de nQp fto{c tt6
tr6) cho s6 nguy€n vit lipu tuong img voi sd san phAm ti€u rhg tron_g kj thi c6
thd cdn ct vdo s6 li€u cria ky trudc de tinh sd thu€ TTDB ttusc khiu tru vd sE
x6c tlinh theo sii ttrqc.t6 vio-cu6i quf, cu5i nam. rrong .si ilbr,;h;;
ro trr"E
TTDB duo. c phdp kh6u tru t6i da kh6ng vugt quri sri thuri TTDB iinh ;ho ph6n
nguy€n liQu theo ti€u chudn tlinh mric kinh tC k! thuft cria sirn phAm. Co sd san
xuAt phai dnng k! dlnh mric kinh rti kg thuit cia sdn phAm v6i co quan thu6 tryc
ti6p quan lf co s6.
Vi du l2: Trong lcj'kd khai thu6, co s& A phrit sinh cdc nghi€p vr,r sau:

t Nh6p khAu 10.000 lit rusu nudc, dd ndp thuii TTDB khi nh6p khAu 250
tri6u d6ng (cin cir bi€n lai ngp thu€ TTDB d khAu nhAp khiu).
+ Xuit kho 8.000 lit d6 san xu6t tZ.0OO chai rusu.
+ Xu6t b6n 9.000 chai rugu, sO thuii TTDB ph6t sinh khi xuAt bdn cria
9.000 chai rugu xuAt b6n le 350 triQu d6ng.
+ 36 thu.5 TTDB de nQp & khdu nh{p khiu nudc ruou phnn bd cho 9.000
chai rugu ttd brln ra li 150 triQu ttdng.
Sii thu.5-TTDB co s&A phni nQp trong lcj'ld:
350 triQu <[6tg - 150 triQu d6ng:200 triQu d6ng.
Vi dg 13: Trong kj' kC khai thu6, co s0 B phrit sinh cd,c nghi-ep vu saul
+ Nhap khAu 100 m6y ttiAu hda nhigt dq A cdng su6t 12.000 BTU, dd nQp
thu6 ttOS khi nhip khAu 100 triQu ddng (chn cri bi€n lai nQp thu6 TTDB d
k:h6u nhdp kh6u).
+ Xuft b6n 100 mriy di€u hda nhi€t dO, sri ttrui5 TTDB phit sinh khi brin ra
trong nu6c ld 120 triQu d6ng.
S.5 thu.i TTDB co s&B phdi nQp trong k! td:
120 triQu il6ng - 100 triQu d6ng :20 trigu d6ng.
Vi du 14: Trong kj,k6 khai thu6, co sd B phrit sinh cdc nghiCp vr,r sau:
+ Nhap klrAu 100 m6y ctiAu hda nhi€t dQ X c6ng su6t 12.000 BTU, dd nOp
.
thu€ TTDB klti nft{p khdu 100 triQu d6ng (cin cri bi€n lai nQp thu€ TTDB d
khdu nhfp ldrdu).
+ Xudt b6n 100 m6y diAu hda nhiQt dd, s6 thu€ TTDB ph6t sinh khi xuSt
b6n 100 m6y didu hoa nhigt dO ta 90 triQu ddng.
Co sd B ttugc khAu trir si5 thuii TTEB le 90 triQu tt6ng. D6i voi s5 ttrui5
TTEB kh6ng du-o. c khdu ffu (10 tri-Ou d6ng), cs sd B duo. c h4ch torin viro chi phi
dC tinh thuC thu nhfp doanh nghiQp.
^r. vdi cdc doanh nghiQp tlugc phdp san xuAt xdng 85, E10, vi€c k€ klai
DOi
nQp thuti, khdu tru tiru6 tTOn duo. c thlrc hign t+i co quan thuii tlia phucrng noi
doanh nghiQp d6ng try sd chinh. Sii thu6 TTDB chua duoc kh6u tru h€t trong k|
cria xdng 85, 810 dugc bir tru voi s6 thu6 TTDB phni nQp cria hing h6a, dich v9
khdc.
Ngudi nQp *u5 rroe thgc hiQn nqp To khai thud TTDB theo MEu sri
OI/TTDB vd Bang xdc dhh thu€ TTDB dugc khdu tru (n€u c6) cia nguy6n liQu
mua vdo, hdng hda nhflp khAu (MAu sii 01-11|IDB) dugc ban hdnh kdm theo
Th6ng tu niy''.
 Didu 2.
Th6ng tu ndy c6 higu lgc thi hanh k€ tu ngayJ0 thang 4 nim 2017.
Trong qu5 trinh thgc hiQn n6u"c6 vu6ng m8c, d€ nghi cdc t6 chric, cri nhin
phin rinh kip thdi vA eq fai chinh d€ nghi6n ciru giii quy€t.l./N

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