Cl)C THUE TP no CHi MINH CONG HOA xA HOI CHi) NGHIA VI¢T NAM CHI Cl)C THUE Q TAN BiNH DQc l~p - Tv' do - Hanh phuc

- s6: ~?91 c; /CCT-TTI-IT Tan Sinh, ngay12 thang g nam 2017 V/v H~ thong nhiing quy dinh co' ban vi chinh sach thue/nhiing sai sot thuong gdp cua cacdoanh nghiep, t6chuc, ca nhdn kinh doanh

Kinh giri : - Uy ban Mat tr~n T6 quoc quan Tan Binh - Ban Tuyen giao Quan uy quan Tan Binh - Phong Kinh t~ quan Tan Binh - Lien dean Lao dong quan Tan Binh - H<)i Luat gia quan Tan Binh - H<)i Lien hiep Phu nU' quan Tan Binh - HQi Doanh nghiep quan Tan Binh

Chi CI,lC quan Tan Binh xin giri lei chao tran trong va cam an Quy co quan, ban nganh quan Tan Binh trong thoi gian qua da pho! hop tuyen truyen quy dinh chinh sach phap lu~t v~ thue d~n voi doanh nghiep, t6 chuc, ca nhan nguoi nQp thu~ (Nguoi nop thue) tren dia ban quanTan Binh trong viec thuc hien nghia vu " thue,

D~ tao dieu kien cho Nguoi nop thue tren dia ban quan Tan Binh nam bat, tim hi~u cac van ban quy pham phap lu~t chinh sach v~ thu~ va nhirng sai s6t thuong gap v~ ke khai thue, nQp thue, hoan thue, sir dung h6a don, nang cao tinh chap hanh phap lu~t thue, han ch~ rui ro cho Nguoi nop thu~.

Chi cue Thu~ quan Tan Binh h~ thong nhimg quy dinh v~ chinh sach thue va nhirng sai s6t thuong gap cua Nguoi nop thue d~ Quy co quan, ban nganh quan Tan Binh ph6i hop tuyen truyen d~n Nguoi nop thu~ tren dia ban quan Tan Binh, cu th~ sau: A. H~ THONG NHUNG QUY DJNH VE CHINH SACH THUE I. QUYEN VA NGHIA vu CVA NGUOr NOP THUE : 1. Quyen cua ngm'ri n(>p thu~

- Duoc huong d~n thuc hien viec nop thu~ ; cung cap thong tin, tai li~u d~ thuc hien nghia vu, quyen loi v~ thue.

- Yeu c~u co quan quan ly thue giai thich v~ viec tinh thue, ~n dinh thue; yeu " c~u co quan, t6 chirc giam dinh s6 luong, chat luong, chung loai hang hoa xu~t

---k-h.~-U,--nB?p-k-h4u -·:-. --- "- - - - --------- ­- Duocgitr bi m~t thongtin thea quy dinh cua phap lu~t.

- Huang cac uu dai v~ thue, hoan thue thea quy dinh cua phap luat v~ thue. - Ky hop dong voi t6 chuc kinh doanh dich Vl,l lam thu tl,lC v~ thu~.

- Nhan van ban k~t lu~n ki~m tra thue, thanh tra thu~ cua co quan quan Iy thue; yeu c~u giai thich nQi dung k~t luan ki~m tra thue, thanh tra thue; bao luu y kien

--­- - trong bien bankiem tra thue, thanh tra-thue. - -_ - Duoc b6i thuong thiet hai do co quan quan ly thue, cong chirc quan ly thue

gay ra theo quy dinh cua phap luat. - Yeu c~u co quan quan Iy thue xac nhan viec thuc hien nghia vu nop thue cua

minh. - Khi~u nai, khoi kien quyet dinh hanh chinh, hanh vi hanh chinh lien quan

o~n quyen va loi ich hop phap cua minh. - T6 cao cac hanh vi vi pham phap lu~t cua cong clnrc quan ly thu~ va t6 chuc,

ca nhan khac. 2. Nghia vI} cua Ilgm:ri nQp thu~, ,

- Dang ky thue, sir dung rna so thue thea quy dinh cua phap luat. - Khai thu~ chinh xac, trung thuc, o~y au va nop h6 so thu~ dung thoi han;

chiu trach nhiem tnroc phap lu~t vS tinh chinh xac, trung thuc, o~y au cua h6 so thue.

- NQP tien thue o~y au, dung thai han, dung dia oiSm. . - Ch~p hanh ch~ oQ k~ toan, thong ke va quan ly, Sll' dung hoa don, chung ttl'

thea quy dinh cua phap lu?t. ~ Ghi chep chinh xac, trung thuc, a~y au nhtrng heat dong phat sinh nghia vu

thue, khau tnr thue va giao dich phai ke khai thong tin vS thue. - L?p va giao hoa don, chung ttl' cho nguoi mua thea dung s6 luong, chung

10~i, gia tr] thuc thanh toan khi ban hang hoa, cung c~p dich vu thea quy dinh cua phap luat.

- Cung c~p chinh xac, o~y au, kip thai thong tin, tai lieu lien quan d~n viec xac dinh nghia vu thue, s6 hieu va nQi dung giao dich cua tai khoan rna tai ngan hang thuong mai, t6 chirc tin dung khac; giai thich viec tinh thue, khai thue, nop thue thea yeu c~u cua co' quan quan Iy thu~.

- Ch~p han11 quy~t oinh, thong bao, yeuc~u cl:Ja coquan quan Iy thu~, cong thu'c quan Iy thu~ thea quy oinh cua phap lu~t.

- Chiu trach nhi~111 thl;l'c hi~n nghTa Vl;l thu~ thea quy oirth cua phap lu~t trong . truang hgp ngu:ai o~i di~n thea phap lu~t ho?c o~i di~n thea uy quySn thay 111?t nguo'i nQp tl1U~ thvc hi~n thu tl;lc vS thu~ sai quy oiOO. II. Kit KHAI TRUE:

- Nguo'i nQp thu~ phai tinh, ke khai chinh xac, trung th\l'c va nQp au s6 tiSn thu~ van ngan sach nha nuO'c thea quy oinh.

____ _ _ _ -_C~a~cd.i>anh nghie~ t6 chu'c th\d'c hi~n ke khai thu~ qua m~n!S, nQP thu~ oi~n tu'.

- Nguai nQp thu~ phai Slr dl;lng oung mfiu to' khai tl1U~ va cac m~u phl;lll;lC kern thea to' khai thu~ do BQ Tai chinh quy oinh, khong ougc thay 06i khuon dc;mg, them, bot ho?c thay obi vi tri cua b~t kY·chi tieu nao trong to' khai thu~, D6i vo-i 111Qt s6 10~i gi~y to' trong h6 so' tl1U~ rna BQ Tai chinh khong ban hanh 111fiu thi thl;l'c hi~n thea quy oinh cua phap lu~t co lien quan.

- Cac do anh nghiep sir dung chuong trinh phan mern ke khai thue HTKK d~ I~p to khai thue, doanh nghiep co th ~ tid chucng trinh nay tai website T6ng cue

----th u ~-- -- - - -­. ---­

- Sau khi h~t han nop h6 so khai thue theo quy dinh, nguoi nop thue phat hien h6 So' khai thue da: nop cho Co' quan thue co sai sot thi duoc khai b6 sung h6 So' khai thue (g6m TO' khai thud cua try tinh thud hisai sot ali duoc br5 sung, i1i~u ch inh; Ban giai trinh khai br5 sung, dieu chinh mdu s6 oj/KHBS ban hanh kem thea Thong tic

s6 j 56/2013/TT-BTC; Tid lieu kem thea giai thich s6 lieu trong ban giai trinh khai br5 sung, ai~u chinh) nop cho Co' quan thue vao b~h cir ngay lam viec nao, khong phu thuoc vao thai han nop h6 So' khai thu~ cua l~n tiep theo, nhung phai truce khi Co' quan thue, Co' quan co tham quyen cong b6 quyet dinh kiem tra thue, thanh tra thue tai tru So' nguoi l1QP thuS . . 1. Ke khai l~ phi Mdn bai

a. Nguoi nop I~ phi man bai nop H6 So' khai I~ phi man bai cho Co' quan thue quan ly true ti~p

- Truong hop nguoi nop I~ phi co dan vi phu thuoc (chi nhanh, van phong dai dien, dia di~m kinh doanh) kinh doanh acung dia phuorig cap tinh thi nguoi nop l~ phi thuc hien nop H6 So' khai I~ phi man bai cua cac dan vi phu thuoc do cho co quan thue quan ly true tiep cua ngiroi nop I~ phi.

- Tnronghop nguoi nop I~ phi co dan vi phu thuoc (chi nhanh, van phong dai dien, dia di~m kinh doanh) kinh doanh akhac dia phuong c~p tinh noi nguoi nop I~ phi co tru So' chinh thi dan vi phu thuoc thuc hien nop H6 So' khai I~ phi man bai cua don vi phu thuoc cho Co' quan thue quan Iy true tiSp dan vi phu thuoc,

b. Khai I~ phi man bai duoc thuc hien, nhu sau - Khai I~ phi man bai mot l~n khi nguoi nop l~ phi moi ra hoat dong kinh

doanh, cham nhat la ngay cuoi cung cua thang b~t d~u hoat dong san xu~t kinh doanh.

- Truong hop nguoi nop l~ phi moi thanh l~p co So' kinh doanh nhung chua hoat dQng sari xuat kinh doanh thi phai khai l~ phi man bai trong thai han 30 ngay, k~ ttl' ngay duoc c~p gi~y chirng nhan dang ky kinh doanh hoac ngay c~p gi~y chu'ng nh~n dang ky d~u tu va dang ky thu~. .

c: H6 So' khai thuS man bai la To khai I~ phi man bai ban hanh kem thea Nghi dinh s6 139/20 16/ND-CP. . .

. d. Thai h~l1 nQp I~ phi man bai ch~m nh~t la ngay 30 thang 01 hang nam. Truong hQ'P nguai nQp I~ phi m6i ra ho~t dQng san xu~t kinh doanh ho~c m6i thanh l~p Co' So' san xu~t kinh doanh thi thai h~n nQp l~ phi man bai ch~m i1h~t la ngay cu6i cun cua thai han nQp h6 So' khai Ie ~h~ ... ~i . _

_ 2. KeJdlai thu~ GTGT a. Trach nhi~m nQp h6 So' lillai thu~ gia tri gia tang cho Co' quan thuS - ~guai nQp thuS nQp h6 So' lillai thuS gia tri gia tang cho Co' quan thu~ quan Iy

trvc tiep. - Truo'ng h<;yp nguai nQP thuS co don vi tIVc thuQc kinh doanh a dia phuong

c~p tinh, thanh ph6 tr\1'c thuQc trung uang cling nai nguoi nQp thu~ co tlV So' chinh

thi nguoi l1<)P thue thuc hien khai thu~ gia tri gia tang chung cho ca don vi true thuoc,

:------ --- =-T-rtrang --h Q'P-ngU'&-i--n9P - thu~ -c6 dun vi-truc-thuoc kinh doanh- a -dia--phuong c~p tinh khac noi nguoi nQP thue co tru sa chinh thi don vi true thuoc nop h6 so khai thue gia tri gia tang cho co quan thue quan 1y true ti~p cua don vi true thuoc; neu don vi true thuoc khong true tiep ban hang, khong phat sinh doanh thu thi thuc hien khai thue t?P trung tai tru sa chinh cua nguoi n<)p thue.

b H6 so khai thue gia tr] gia tang, thai han ke khai, nop thu~

Mfi u t(r kha i Truong ho'p ap dung Thoi han nQp t(r khai va

nQp tl1U~

M§:u s6 01/GTGT ON n<)p thue phap kh~u trir

GTGT phuong

M~u s6 02/GTGT ON nop thue phap khau tnr d~u tu

GTGT phuong khai cho du an

M~u s6 03/GTGT

ON nop thue GTGT phirong phap tnrc tiep tren GTGT (co so co hoat dong mua ban, che tac vang bac, da quy)

M~u s6 04/GTGT ON nop thu~ GTGT phuong phap true ti~p tren doanh thu

c. Ky ke khai thue GTGT (theo thang hoac thea quy) : Truong h9'P ngiroi nQP thue moi b~t a~u hoat dong san xu~t kinh doanh viec khai thue gia tri gia tang duoc thirc hien thea quy. Sau khi san xuat kinh doanh au 12 thang thi til nam duong lich tiep thea se can cir thea mire doanh thu ban hang hoa, dich vu cua nam duong lich truce liSn kS (du 12 thang) d~ thuc hi~n khai thue gia tri gia tang thea thang hay thea quy.

Vi du : - Nguoi nop thue b~t ct~u heat san xu~t kinh doanh tu thang 0112017 thi Nguoi

nop thue thuc hien khai thue gia tri gia tang nhir sau: na111 2017 Cong ty ke khai ­thue gia tri gia tang thea quy; na111 2018 ke khai thea quy neu tong doanh thu na111 2017 til 50 ty dongtro xuong. Nguoc lai, na111 2018 ke khai thea thang n~u tong doanh thu na111 2017 tren 50 ty dong.

- Nguoi nop thue b~t d~u heat san xuatkinh doanh tir thang 02/2017 thi Nguoi ----.,n.---1!:9p- -khai-tl1u-S-gia--tri- -gi-a-tang--nhtl' --satl~--nam-~ 7-(= hui-thvc-lTitn -G-1- -tu~t-h.aA.g-2- dS--n- ­

-th ang "12), na111--1018 Cong ty ke khai thu~ gia if! giatang thea "qu)r; nam 2019 ke khai thea quy n~u- tong doanh thu nam 2018 tir 50 ty d6ng trc xu6ng. Ngu9'c l:;ti, nam 2019 ke khai thea thang n~u t6ng doanh thu nam 2018 tren 50 ty d6ng.

+ Truo'ng hQ'P nguo'i n<)p thuS du diSu ki~n va thu<)c d6i tU9'ng khai thu'S gia tri gia tang thea quy lTIu6n chuy~n sang khai thu~ thea thang thi gU'i thong baa (thea

M~u s6 07/GTGT ban hanh kern thea Thong tir 151/2014/TT-BTC) cho co quan thue quan Iy true tiep cham nh~t la cung voi thai han nop to' khai thue gia tri gia

--Hin-g-cua tnang ofrutiencua fiam b~t d§.uliliai-tnu~ gia tri gia tangtlieotliarig. ­+ Thai ky khai thue thea quy: viec thirc hien khai thue thea quy hay thea thang

duoc 6n dinh tron nam duong lich va 6n dinh thea chu ky 3 nam. Rieng chu ky 6n dinh dfru tien duoc xac dinh tinh k~ tir ngay 01110/2014 d~n h~t ngay 31/12/2016. 3. Ke khai d1U~ TNDN

a. Trach nhiem nQp h6 so khai thu~ thu nhap doanh nghiep cho co quan thue - Nguoi nop thu~ nop h6 so khai thu~ thu nhap doanh nghiep cho co quan thue

quan Iy true tiep, - Truong hop nguoi nop thue c6 dan vi true thucc hach toan dQc I?p thi dan vi

true thuoc nop h6 so khai thue thu nhap doanh nghiep phat sinh tai dan vi true thuoc cho co quan tl1U~ quan ly true tiep don vi true thuoc.

- Truong hop nguoi nop thue c6 dan vi true thuoc nhung hach toan phu thuoc thi don vi true thuoc do khong phai nop h6 so khai thu~ thu nhap doanh nghiep; khi nop h6 so khai thue thu nhap doanh nghiep, nguoi nop thu~ c6 trach nhiern khai t?P trung tai tru so chinh ca phan phat sinh tai don vi true thuoc.

- Truong hop ngiroi nQp tl1U~ c6 co so' san . xua; (bao gorn ca co so' gia cong, I~p rap) hach toan phu thuoc hoat dong tai dia ban tinh, thanh pho true thuoc trung uong khac voi dia ban noi dan vi dong tru so chinh thi khi nop h6 so khai thue thu nhap doanh nghiep, nguoi nop thue co trach nhiern khai t?P trung tai tru sO' chinh ca phan phat sinh tai noi c6 tru so chinh va 0' noi co co so san xust hach toan phu thuoc.

b H6 so khai thue thu nhap doanh nghiep, thai han ke khai, nop thue

Truong ho'p ke khai

Chuyen nhuong b~t dQng sim (d6i vai DN khong co chuc nang kinh doanh · BDS) (1)

M§u to' khai

M~u s6 02/TNDN

- - - - -]----=-- " ---===-==-:::--::-t----~'------.Qpyet toan thu~ rnDN (d6i vai DN nQp thu~ thea M~u s6 03/TNDN ke khai)

Ky ke khai

Theo tu'ng Ifrn phat sinh

I -------

Nam/Giai th~

Tho'i han n<}p to' khai va n<}p thue

Trong thoi h?n 10 ngay k~ tu ngay phat sinh chuy~n nhuQ'ng BDS

Trong vong 90 nga;: k~ tll'

t-ngay-k-et-t-huc -

nain Quanglich ho?c nam tai chinh. QT giai th~: 45

·

~----I-------- -

Quyet toan thu~ TNDN (d6i voi DN nop thue thea ty l~ tren doanh thu) (2)

Thu~ TNDN hoat dong chuyen nhuong von (d6i voi t6 chirc nuoc ngoai) (3)

-

M§u s6 04/TNDN

M§u s6 05/TNDN

ngay k~ tir ngay co

--Qu y ~ t dinli giai th~

Trong vong 90 ngayke tir ngay k~t thuc nam duong lich hoac nam tai chinh

Trang thoi han 10 ngay

Theo tung l~n k~ tir ngay phat sinh phat sinh

chuy~n nhuorig von

- Khai thue thu nhap doanh nghiep d6i voi hoat dQng chuyennhuong bat dong san

+ Doanh nghiep co hoat dong chuyen nhuorig b~t dong san 0' cung dia ban tinh. ithanh ph6 true thuoc Trung uong voi noi doanh nghiep dong tru sa chinh thi ke khai thue tai ca quan thue quan ly true ti~p (Cue Thu~ hoac Chi cue Thu~). Truong hop doanh nghiep co tru So' chinh tai tinh, thanh ph6 nay nhung co heat dong chuyen nhuong b~t dong san tai tinh, thanh ph6 khac thi nop h6 sa khai thue tai Cue Thu~ hoac Chi cue TIm~ do Cue truong Cue TIm~ noi phat sinh hoat dong chuyen nhuong b~t dong san quyet dinh,

+ Doanh nghiep khong phat sinh thuong xuyen heat dong chuyen nhuong b~t dong san thuc hien khai thu~ thu nhap doanh nghiep tam tinh thea tung I~n phat sinh chuyen nhuong b~t dQng san. Doanh nghiep kh6ng phat sinh thuong xuyen hoat dong chuyen nhuong b~t dong san la doanh nghiep kh6ng c6 chirc nang kinh doanh b~t dong san. .

Doivoi doanh nghiep phat sinh thuong xuyen heat dong chuyen nhuong b~t dong san thuc hien nop thu~ thu nhap doanh nghiep tam tfnh hang guy thea guy djnh. Doanh nghiep phat sinh thuong xuyen heat dong chuyen nhuong b~t dong san la doanh nghiep co chirc nang kinh doanh b~t dong san.Ket thuc nam tfnh thue, doanh nghiep lam thu tuc quyet toan tIm~ thu nhap doanh nghiep cho toan bo heat

--~--~Q n g cliuyen nnuQ'ng T5kCoQngsan-da l~jTf ~tlIt1i-th-ul1hitp -guy---duanh-nghi~pLheo

hoac thea tung i~n phat sinh. - ­- Khai quyet toan thue TNDN d6i voi DN khai thue TNDN thea ty l~ % tren

doanh thu: Doanh nghiep, t6 chuc thuoc truong hQ'P nop thue thu nhap doanh nghiep thea ty I~ % tren doanh thu ban hang hoa. idich vu thea guy dinh cua phap

luat v~ thu~ thu nhap doanh nghiep khai quyet toan thue thu nhap doanh nghiep nam thea mau s6 04/TNDN.

---------.-T __fl_ge-a-i-Jx.nfl-cl{)-afl-h-~i-V-ift-N-am-oo~-e--eB lhB-Ah~p_t-~i-V-ift-NaITl-- ­~J:HR~__R_tffi'c i

(goi chung la nha thau nuoc ngoai) rna t6 chirc nay khong hoat dong thea Luat D~u tu, Luat Doanh nghiep co heat dong chuyen nhuong von thi khai thue thu nhap doanh nghiep thea tung l~n phat sinh.

T6 chirc, ca nhan nhan chuyen nhirong von co trach nhiern xac dinh, ke khai, kh~u tnr va nop thay t6 chuc nuoc ngoai s6 thue thu nhap doanh nghiep phai nop. Truong hop ben nhan chuyen nhuong von ciing la t6 chirc nuoc ngoai khong hoat dong thea Luat D~u tu, Luat Doanh nghiep thi doanh nghiep thanh l?p thea phap luat Viet Nam noi cac t6 chirc nuoc ngoaidau tu von co trach nhiem ke khai va nop thay s6 thuS tim nhap doanh nghiep phai nop tu heat dong chuyen nhuong von cua t6 clnrc nuoc ngoai .

H6 so khai thu~ d6i voi thu nhap tir chuyen nhuong von - To khai thue thu nhap doanh nghiep v~ chuyen nhuong von thea mau s6

05/TNDN. - Ban chup hop d6ng chuyen nhuong. Truong hop hop d6ng chuyen nhuong

bang tieng nuoc ngoai phai dich ra tieng Vi~t cac n<)i dung chu yeu: Ben chuyen nhuong; ben nhan chuyen nhuong; thoi gian chuyen nhuong; n<)i dung chuyen nhuong; quyen va nghia vu cua tung ben; gia tr] cua hop d6ng; thai han, phuong thirc, d6ng tien thanh toan,

- Ban chup quyet dinh chuan y viec chuyen nhuong v6n cua co quan co tham quyen (neu co).

- Ban chup chung nhan v6n gop. - Chung ill' g6c cua cac khoan chi phi. Truong hop c~n b6 sung h6 so, co quan thuS phai thong bao cho t6 chirc, ca

nhan nhan chuyen nhuong von trong ngay nhan h6 so d6i voi truong hop true ti~p nhan h6 so; trong thoi han 03 (ba) ngay lam viec k~ tu ngay tiep nhan h6 so d6i voi truong hop nhan qua duong buu chinh ho?c thong qua giao dich di~n tll'.

c. Noi m)p to khai: - TO' khai quy~t toan mau 03/TNDN: N<)p cho co quan thu~ quan ly trl,l sO'

.chinh ho?c co quan thuS quan ly chi nhanh h~ch toan d<)c l?p - To khai mau 02/TNDN: N<)p cho co quan thu~ quan ly trvc ti~p ho?c co

quan thu~ noi phat sinh ho~t o<)ng chuyen nhtJ'gng BDS - To khai mau 05/TNDN: n9P cho co quan thu~ noi doanh nghi~p clla t6 Chll'C,

ca nhan nu6c ngoai chuyen nhugng v6n dang ky n9P thu~. _~LKej{h a Lthulthu-nh~p-c~i-nJlan-d6Lv..61--thu--nJl~p-tU·-ti~n-Iu~ng,-.ti~n-cong- ­

- -a. Nguai n<)p thu~ tra thunh?p co phat sinh kh~u tn1 thu~ thunh?p ca nhan khai thuS thea thang ho?c quy. Truong hgp trong thang ho?c quy, t6 Chll'C, ca nhan tra thu nh?p khong phat sinh kh~u trl1' thu~ thu nh?p ca nhan thi khong ph<ii khai thu~. .

b. H6 so khai thu~ thu nh?P ca nhan, tho'i h~n ke khai, n<)p thu~

M~u ar khai TrU'o'ng ho'p ap dung Tho'i IU.lO nQp to' khai va

nQp thue

Ky ke khai thang: Ch?111 nh~t van ngay 20 thang sau

M~u s6 05/KK-TNCN (ban hanh kern thea Thong tu s6 92/20 15/TT­aTC)

T6 chtrc, ca nhan tra thu nhap khau tnr thue 06i voi thu nhap tir tien luong, tien · cong khai thue

Ky ke khai quy: Ch?111 nh~t van ngay 30 thang o~u tien quy tiSp thea Truong hop trong thang hoac quy khong phat sinh khau trir thuS thu nhap ca nhan thi khong phai nop to' khai

Trong vong 90 ngay k~ ttl' ngay k~t thuc na111 duong

. lich M~u s6 05/QTT-TNCN T6 chuc, ca nhan khai Quyet toan giai the: 45 (ban hanh kern thea quyet toan thuS 06i voi ngay k~ tir ngay co Quyet Thong tir s6 92/2015/TT­ thu nhap tir tien luong, dinh giai th~ BTC) tien cong Truong .hop trong na111

khong phat sinh chi tra thu nhap thi khong phai nQP to' khai quyet toan

c. Ky ke khai thue thu nhap ca nhan (theo thang hoac thea quy) - T6 chirc, ca nhan tra thu nhap thuoc dien khai thuS gia tri gia tang thea quy

thi khai thue thu nhap ca nhan thea quy. - T6 chirc, ca nhan t1'<1 thu nhap thuoc dien khai thu~ gia tri gia tang thea thang

thi viec khai thue thu nhap ca nhan thea thang hoac quy duoc xac dinh 111Qt l~n k~ ttl' thang o~u tien co phat sinh khau tnr thue va ap dung cho ca na111, C\1 th~ sau :

+ Khai thue thu nhap ca nhan thea thang : T6 chuc, ca nhan tra thu nhap phat sinh s6 thue kh~u tnr trong thang cua it nh~t 111Qt loai to' khai thue thu nhap ca nhan tir 50 trieu 06ng tro len.

+ T6 chirc, ca nhan tra thu nhap khong thuoc dien khai thue thea thang thea huang d~n neu tren thi thuc hien khai thuS thea quy.

d. Noi nQP to khai: T<;li co quan thu~ quan ly trvc ti~p t6 Chll'C, ca nh<1n chi tra t u M?p. 5.Ke khai thu~ tieu thu dac biet

a . Trach nhiem nQP· h6· so khai thuf tieu thu dac biet - Nguoi nop thu~ san xuat hang hoa, giacong hang hoa, kinh doanh dich V\1

chiu thue tieu thu dac biet; kinh doanh xuat kh~u mua hang chua nop thue tieu th\1

d(tc biet, sau do khong xu~t kh~u rna ban trong nuoc phai hQp h6 so khai thue tieu thu dac biet voi co quan thue quan)y true tiep. ,

-;---------- -ru-0ng-hqP-flgu&i--~hue-sitfl-xtl~h-h-artg-ch+u-thtle ti-eu-th~tt{tc-bi~t-ttn;l'e-­

hien ban hang qua chi nhanh, cira hang, dan vi true thuoc hoac ban hang thong qua dai ly ban dung gia huang hoa hong, xuat hang ban ky giri, nguoi nop thue phai khai thue tieu thu d(tc biet cho toan bQ s6 hang h6a nay voi co quan thue quan ly true ti~p. Cac chi nhanh, cira hang, dan vi true thuQc,d<;\i Iy, dan vi ban hang ky gui khong phai khai thue tieu thu d(tc biet nhung khi giri Bang ke bail hang cho ngiroi nopthue thi dong gui mot ban cho co quan thu~ quan Iy true ti~p dan vi true thuoc, da: ly, dan vi ban hang ky giri d~ theo doi.

- Truong hop nguoi nop thue cO co So' phu thuoc san xuat hang hoa chiu thue tieu thu d(tc biet tai tinh, thanh ph6 true thuoc trung uong khac voi tru So' chinh thi nQp tai co quan thue quan Iy true tiep tai dia phuong noi c6 co So' san xuat.

b. H6 so khai thue tieu thu dac biet, thai han ke khai, nop thuf : ,{

Trtrong hop ke khai

Cac doanh nghiep san xuat, nhap khau hang hoa, kinh doanh dich vu thuoc dien chju tieu thu dac biet

Mfiu to' khai

- M~u s6 0 l/TTDB - Bang xac dinh thue TTDB duoc khau tnr m~u s601-l/TTDB

Tho'i han nQp to' khai va nQp thu~

Ky ke khai thang: cham nhat vao ngay 20 thang sau Theo tung l~n phat sinh: trong thai han 10 ngay k~ til ngay phat sinh nghia vu thu~ (D6i voi hang h6a mua d~ xuat kh~u nhung duoc ban trong mroc)

C.Vl~C khai thue tieu thu d(tc biet de xac dinh so thue tieu thu dacbiet phai nQP I -

theo phuong phap khoan thuc hien theo huong d~n tai Di~u 21 Thong tu 156/20 13/TT-BTC. -III. MOT so Ll1U'y VE so SACH leE TOAN, HOA DON CHlJ'NG TIT :

- Cac van ban quy pharn phap luat v~ k~ toan + Luat K~ toan s6 88/2015/QH13; + Ngh] dinh s& 174/20 16/ND-CP huong d~n thi hanh .mot s6 di~u cua Luat k~

toan; _ _ -------:LThorig-lu~6-2-00L201_4LT-T_d3XC_hu6ng-d~n-ch.~-dQ.J<.Ltoan-dQanh- -nghi~p-­;

Thongtu---s& 53/2016/TT-BTC ngay 21/3-120-16---su'a --d6i b6 sung Thong tu 200/20 14/TT-BTC;

+ Thong tu s6 133/2016/TT-BTC huong d~n che dQ k~ toan nghiep vila va nh6.

- Nguo'i nQP thu~ duQ'c tv xay dVng bi~u m~u s6 k~ toan cho rieng minh.

- Nguci nop thue me s6 sach k~ toan va ghi chep o~y ou cac nghiep vu kinh t~ phat sinh ngay ttl' khi thanh l~p.

---------HOOB-g~-Ngy:G:i-n9p-th\.JUh-Qng- luu-tliLs.6-saclili-toan~h6a-00n chirngtu _ thea quy dinh cua Luat k~ toan va cac van ban huang d~n se bi ~n dinh thue khi co q uan thue tharih tra, kiern tra. IV. DANG KY SU DUNG ROA DON:

Nguoi nop thue phai l~p hca don khi ban hang hoa, djch vu, bao gem ca cac tnrong hop hang hoa, dich vu dung o~ khuyen mai, quang cao, hang m~u; hang hoa, dich vu dung o~ cho, bieu, tang, trao 06i, tra thay luang cho nguoi lao dong (tnr hang hoa luan chuyen nQi bQ, tieu dung nQi bQ o~ tiep tuc qua trinh san xuat),

Cac hinh thirc hoa don : + Hoa dan tu in + Hoa don d~t in + Hoa dan di~n ttl' + Hoa don cua co quan thu~ ban cho doanh nghiep

1. Dang ky Sil' dung hoa don t\I' in - 86i tuong ap dung : + Doanh nghiep ducc thanh l~p thea quy dinh cua phap luat trong khu cong

nghiep, khu kinh t~, khu che xu~t, khu cong nghe cao. + Doanh nghiep co mire v6n oi~u l~ tir 15 ty 06ng tro len tinh thea s6 von oa

thuc gop o~n thai diem thong bao phathanh hoa don. + Doanh nghiep moi thanh l~p · co v6n oi~u l~ duoi 15 t5' dong la doanh nghiep

san xu~t, dich vu co thuc hien o~u tu mua sam tai san c6 dinh, may moe, thiet bi co gia tri ttl' 1 t5' dong tro len ghi tren hoa don mua tai san c6 dinh, may moe, thiet bi tai thoi diem thong bao phat hanh hoa don duoc tu in hoadon.

- H6 so dang ky: + 80n o~ nghi suodung hoa don tv in m~u 3.14 (ban hanh kern theo thong tir s6

39/20 14/TT-BTC) .+ N~u trong vong 5 ngay lam viec co quan thue khong co phan h6i coi nhu

chap nhan o~ nghi sir dung hoa don cua doanh nghiep, 2. Dang ky sir dung hoa do'n d~t in

- 86i tuong ap dung : + Doanh nghiep thuoc 06i tuong duoc tao hoa don tu in, + Doanh nghiep khong thuoc d6i tuong phai mua hoa oon cua cO' quan thu~. - H6 sO' oang ky : +80n o~ nghi sU' d\mg hoa oO'n tl,l' in m~u 3.14 (ban hanh kem thea thong tu s6

--~----,J 9i2.o1Alr-I-BTC~ ---~----_.-----

+ N~u trong vong 5 ngay lam vi~cGO' quan thu~ khong co phan h6icoi nJ1U ch~p nh~n o~ nghi suo d\lng hoa oO'n cua doanh nghi~p. 3. Dang ky sU' dl.mg hoa do'n di~n h?1'

Hoa oO'n oi~n tu' la t~p hQ'p cae thong oi~p dli' li~u oi~n tu' v~ ban hang hoa, cung (rng dich Vl,l, oUQ'c kho'i te;tO, l~p, gl'ri, llh~n, luu trCi' va quan ly b~ng phuO'ng ti~n oi~n tu',

----------

Hoa dan dien tll' duoc khoi tao, lap, XLI' Iy tren h~ thong may tinh cua t6 chirc da duoc c~p rna sf> thue khi ban hang hoa, dich vu va duoc luu trir tren may tinh

-'-------.bUa-G.ae-een-t-l:leo-tftly --cl-trth eua-phapluat -'1~ gi-ao-drch-~-ttr; Di~u kien ap dung: + La t6 chirc kinh t~ va dang thuc hien giao dich di~n tir trong khai thu~ voi ca

quan thue; hoac la t6 chirc kinh t~ co sir dung giao djch dien tu trong heat dong ngan hang. .

+ Co dia diem, cac duong truyentai thong tin, mang thong tin, thi~t bi truyen tin dap irng yeu c~u khai thac, ki~m soat, xu ly, sir dung, bao quan va luu trir hoa dan dien nr,

+ Co dQi ngii nguoi thuc thi du trinh do, kha nang tuong xung voi yeu cau d@ thuc hien viec khoi tao, lap, sir dung hoa dan di~n nr thea quy dinh.

+ Co chir ky dien tir thea quy dinh cua phap luat. + Co phan mern ban hang hoa, dich vu kSt nf>i voi ph~n mem k~ toan, dam bao

dir li~u cua hoa dan di~n nr ban hang hoa, cung irng dich vu diroc tv dong chuyen VaG phan mem (hoac co So' du lieu) k~ toan tai thai diem lcTtp hoa dan.

+ Co cac quy trinh sao luu du lieu, khoi phuc dtr lieu, luu trir dtr li~u

H6 sa dang ky: + Quyet dinh ap dung thea m~u phu luc 1 Thong tu sf> 3212011/TT-BTC

4. Thong bao phat hanh hoa do'n . Truce khi sir dung hoa dan, doanh nghiep can phai thong bao phat hanh hoa

dan. H6 sa thong bao phat hanh hoa dan gui dSn co quan thue bao gorn : + Thong bao phathanh hoa dan tv in, d(lt in m~u sf> TBO 1/AC Thong tir sf>

3912014/TT-BTC hoac .thong bao phat hanh hoa dan dien ttl' thea m~u tai Phu luc 2 Thong tu s6 32/201l/TT-BTC.

+ Hoa dan m~u. + Giay uy quyen/ Giay gioi thieu, + Mfiu 3.15 hoac M~u 3.14 co dong d~u nhan cua CQT. Trang thai han 5 ngay neu ca quan thu~ khong co phan h6i thi coi nhu doanh

nghiep ducc sir dung hoa don thea thong bao phat hanh, 5. Mua hoa dO'n ciia co' quan thu&

- D6i tugng ap d\lng : + Nguai nQp thuS nQp thuS GTGT thea phuang phap trvc tiSp thea ty I~ %

nhan voi doanh thu. - H6 sa dang ky mua hoa dan: + Dan dS nghi mua hoa dali m~u s63.3 Thong tu s6 39/2014/TT-BTC + Cl\ Jfl\.TD' , . A '

- - - - - - --' _ LY..LL'l _ cua.nguO'.L1wng-uon.- - - - - - - - - - - - - - ­-+ Van ban cam leStM~u s6 3.16 Cfhong-tu-s6 39120-14/TT=B-T'C Khi d~n mua hoa oan, Nguai nQp thu~ mua hoa dan do ca quan tl1U~ phM

hanh phai tv chiu trach nhi~m ghi ho(lc dong d~u: ten, dia chi, ma s6 thu~ tren lien 2 cua m6i sf> hoa dan truoc khi mang ra kh6i ca quan thuS nai mua hoa dan 6. Bao cao tinh hinh sU' dl!ng hoa do'n .

- Nguai nQP thw~ bao cao tinh hinh su d\lng hoa dan thea quy.

- JL --'-"­

- Nguoi nQP thue chua thong bao phat hanh hoa don, chua mua hoa don cua co quan thuS thl khong pha! bao cao tinh hinh sir dung hoa don.

-j--- ------ M~u_b-af}_eaO ;__ffi~u -B_G-2_0_f_AG~---------- _ v. cAe vAN BAN VE TRUE: 1. vs ,

thueA

GTGT - Thong tu s6 219/2013/TT-BTC ngay 31/12/2013 ella BQ Tai chinh hucng

d~n v~ thue GTGT; :- Thong tu s6 119/2014/TT-BTC ngay 25/8/2014 ella BQ Tai chinh sua d6i, b6

sung mot s6 oi~u ella Thong nr s6 156/2013/TT-BTC ngay 06/11/2013, Thong tu s6 111/2013/TT-BTC ngay 15/8/2013, Thong tu s6 219/2013/TT-BTC ngay 31/12/2013, Thong tir s6 08/2013/TT-BTC ngay 10/01/2013, Thong tu s6 85/2011/TT-BTC ngay 17/6/2011, Thong tu s6 39/20 14/TT-BTC ngay 31/3/2014 va Thong tu s6 78/2014/TT-BTC ngay 18/6/2014 ella BQ Tai chinh o~ cai each, don gian cac thu tuc hanh ehinh v~ thue;

- Thong tu s6 151/2014/TT-BTC ngay 10/10/2014 ella B(> Tai chinh sua 06i, b6 sung 111(>t s6 cac quy dinh ehinh sach thue;

- Thong tir s<3 26/2015/TT-BTC ngay 27/02/2015 ella B(> Tai ehinh huong d~n v~ thue GTGT va Luat quan _I;' thue tai Nghi dinh s6 12/2015/N£)-CP ngay 12/2/2015 ella Chinh phu quy dinh chi tiSt thi hanh Luat sua 06i, b6 sung mot s6 oi~u ella cac Lu~t v~ thue va sua d6i, b6 sung 111(>t s6 oi~u ella cac Nghi dinh v~ thue;

- Thong tu s6193/2015/TT-BTC ngay 24/11/2015 ella B9 Tai ehinh sua 06i, b6 sung Thong tir s6 219/20 13/TT-BTC ngay 31/12/2013 ella BQ Tai ehinh huong d~n v~ thue GTGT;

- Thong tu s6 130/2016/TT-BTC ngay 12/8/2016 ella B(> Tai chlnhhuong d~n Ngh] dinh s6 100/20 16/l\JD-CP ngay 01/7/2016 ella Chinh phu;

- Thong tu s6 173/2016/TT-BTC ngay 28/10/2016 ella B(> Tai ehinh sua 06i, b6 sung Thong tu s6 219/2013/TT-BTC ngay 31/12/2013 ella B(> Tai ehinh huang d~n v~ thue GTGT. ­2. V~ thuf TNDN

- Thong tu s6 78/2014/TT-BTC ngayI8/6/2014 ella B9 Tai chinh huong d~n thuc hien Nghi dinh s6 218/2013/ND-CP ngay 26/12/2013 ella Chinh phu .huong d~n va thi hanh Lu~t thue TNDN; ­

- Thong tu s6 119/2014/TT-BTC ngay 25/8/2014 ella B9 Tai ehinh sua 06i , b6 sung 1119t s6 oi~u ella Thong tu s6 156/2013/TT-BTC ngay 06/11/2013, Thong tu s6 111/2013/TT-BTC ngay 15/8/2013, Thong tu s6 219/2013/TT-BTC ngay

-----J--l-/-l-2t:W-i--3-,---l'---h6ng-tu-s6---D_8L20J3.LT~.I.c___l1gay-lQLO 1/2013, Thong__tlL __ §.6_ _ 85/2011/TT-BTC ngay -17/6/2011, Thongtu s639/2014/TT-BTC ngay 31/3/2014 va Thong tu s6 78/2014/TT-BTC ngay 18/6/2014 cua B9 Tai ehinh o~ cai each, don gian cac thu tuc hanh chinh v~ thue;

- Thong nr s6 151/2014/TT-BTC ngay 10/1 0/20 14eua B(> Tai ehinh sua 06i, b6 sung 1119t s6 cac quy dinh ehinh sach thue;

- Thong tu s6 96/20 15/TT-BTC ngay 22/6/2015 cua BQ Tai chinh huang d§.n Nghi djnh s6 12/20 15/ND-CP ngay 12/2/2015 cua Chfnh phu quy dinh chi tiSt thi

' -H-at-s-tf.a• ~b&--s'~·, ,uy'-s€>-t1-i-&re-tm--cic -L-mit-~-thuha----sira-d&i-b6, :;""""",,('r--­-------H-~·i_:\::;r l '"'UE> .

mQt s6 diSu cua cac Nghi dinh vS thue; - Thong tu s6 21120 16/TT-BTC ngay 05/02/2016 cua BQ Tai chinh huang d§.n

vS khai thue GTGT va uu diii thue TNDN d6i vo i nganh cong nghiep phat trien cong nghe h6 tro;

- Thong tu s6 83/2016/TT-BTC ngay 17/6/2016 cua BQ Tai chinh huang d§.n vS uu diii thue thea Luat d~u tir. 3. V~ thuf TNCN

- Thong tu s6 11112013/TT-BTC ngay 15/8/2013 cua BQ Tai chinh Huang d§.n thirc hien Luat ThuS thu nhap ca nhan, Luat sua d6i, b6 sung mot s6 diSu cua Luat thuc thu nhap ca nhan va Ngh] dinh s6 65/20 13/ND-CP cua Chinh phu quy dinh chi tiSt mot s6 diSu cua Luat ThuS thu nhap ca nhan va Luat sua d6i, b6 sung mot s6 diSu cua Luat thuS thu nhap ca nhan;

- Thong tir s6 119/2014/TT-BTC ngay 25/8/2014 cua BQ Tai chinh sua d6i, b6 sung mot s6 diSu cua Thong tu s6 156/2013/TT-BTC ngay 06111/2013, Thong tu s6 11112013/TT-BTC ngay 15/8/2013, Thong tu s6 219/2013/TT-BTC ngay 31112/2013, Thong tu s6 08/2013/TT-BTC ngay 10/0112013, Thong tu s6 85/20111TT-BTC ngay 17/6/2011, Thong tu s6 3912014/TT-BTC ngay 3113/2014 va Thong tir s6 78/2014/TT-BTC ngay 18/6/2014 cua BQ Tai chinh d~ cai each, dan gian cac thu tuc hanh chinh vS thue;

- Thong tu s6 15112014/TT-BTC ngay 10110/2014 cua BQ Tai chinh sua d6i, b6 sung mot s6 cac quy dinh chinh sach thue;

- Thong tu s6 92/2015/TT-BTC ngay 15/6/2015 cua BQ Tai chinh Huang d§.n thuc hien thue gia tri gia tang va thue thu nhap ca nhan d6i voi ca nhan cu tru co hoat dQng kinh doanh; huang d§.n thuc hien mot s6 noi dung sua d6i, b6 sung vS thue thu nhap ca nhan quy dinh tai Luat sua d6i, b6 sung mot s6 dieu cua cac Luat vS thue s6 7112014/QH13 va Nghi djnh s6 12/2015/ND-CP ngay 12/02/2015 cua Chinh phu quy dinhchi tiSt thi hanh Luat sua d6i, b6 sung mQt s6 diSu clla cac Lu~t vS thuS va su'a d6i, b6 sung mQt s6 diSu cua cac Nghi dinh vS thuS;

.,. Thong tu s6 96/20 16/TT-BTC ngay 28/6/2016 cua BQ Tai chinh Huang d§.n vS h6 so, thu t1,1C mi~n thuS TNCN d6i vai chuyen gia nll'ac ngoai thvc hi~n chuang trinh, dV an vi~n tr9' phi Chinh phu nuac ngoai t~i Vi~t Nam;

- Thong tll' s6 97/2016/TT-BTC ngay 28/612016 eua BQ Tai chinh Huang d§.11 vS h6 so, thu t\lc mi~n thuS TNCN d6i vai ca nhan la ngll'ai Vi~t Nam lam vi~c t~i

_ _ _ _ _ --->.<>.L-' d<;J i d i~11 d18 16 cb {rc qll 6.c..1Lth.uQ.c-h~h.6ngLi.en-h-9'P-qu.6-c-~LVj-4-N.am~--­CO QU 8 11

4.¥~-th-u~-±q:f)B - Thong tll' s6 195/2015/TT-BTC ngay 2411112015cua B<) Tai chinh Huang

d§.n thi hanh Nghj djnh s6 108/2015/ND-CP ngay 28110/2015cua Chinh phu quy dinh chi tiSivahuang d§.n thi ha11h m<)t s6 diSu cua Lu~t thuStieu th1,1 d~c bi~t va Lu~t su'a d6i, b6 sung mQt s6 diSu cua Lu~t thuS tieu th1,1 d~c bi~t;

dung rna khong bao cao s6 luong hoa don rna t6 chuc, doanh nghiep oa thong bao phat hanh voi co quan thue; bao cao nham m~u s6, ky hieu.

---------I=I4a-4 ~---duanh- n gb j~p~Fl Ghuy~Fl-~~q-Y-a-Il___thuLk_ha_c,--twQ:ng_hq_P___t_6_chlrc

chuyen di co hoa 00'11 con ton chua su' dung chuyen sang co quan thue khac d~ tiep tuc su dung thi phai gui bao cao tinh hinh su' dung hoa den (m~u BC26) dinh kern Bang ke chi ti~t hoa don cua t6 chirc, ca nhan o~n thoi oi~m quyet toan hoa don BK021AC (m~u 3.12), 16i thuong gap nhu t6 chirc, doanh nghiep giri nham Bang ke hoa don chua str dung cua t6 chuc, doanh nghiep chuyen dia oi~m kinh doanh khac dia ban co quan thu~ chuyen o~n BKOllAC (m~u 3.10).

- Boa don tu co quan thue khac chuyen d~n tnrong hop t6 chirc, doanh nghiep . chuyen o~n tiSp tuc sir dung hca don don oa phat hanh 0' co quan thue cii, 16i

thuong gap nhu t6· chuc, doanh nghiep khong nop Thong bao di~u chinh thong tin tai thong bao phat hanh hoa don (l11~U 3.13) va Bang ke hoa don chua sir dung BKOllAC (m~u 3.10); tai Thong bao oi~u chinh thong tin tai thong bao phat hanh hoa don (l11~U 3.13), t6 chirc, doanh nghiep nhap sai ngay den vi da co thong bao phat hanh tai co quan thuS cfi.

- Nhirng sai sot thucng g?P khi thong bao phat hanh hoa den, nhu : + Truong hQ'P khong duoc Thong bao phat hanh hoa don (t6 chirc, doanh

nghiep dang ap dung phtrong phap tfnh thu~ Ia true tiep tren doanh s6; t6 chuc, doanh nghiep thuoc truong hQ'P rui 1'0 cao v~ thue phai mua hoa don do co quan thue phat hanh; t6 chirc, doanh nghiep dang bi cuong che hoa don thea quy djnh tai Thong tu 215/2013/TT-BTC ngay 31/12/2013 cua Bo Tai chinh);

+ Hoa don l11~U (nop thieu hoa don m~u lien 2, chi giri lien 1 hoac lien 3; khi scan hoa don m~u khong OfrY au cac chi tieu tren hoa don; hoa dan m~u khong dong dfiul in chir MAu tren hoa don; hoa oan m~u thiSu s6 hoa oan (0000000); nQi dung tren hoa oan m~u khong dung nhu sai ten, o!a chi, MST);

+ Thong tin tren Thong bao phcit hanh hoa oan khong oung v6'i nQi dung tren . hoa dan m~u; thay d6i ten don vi phcit hanhl oia chi tr\l sal o~i di~n phap lu?t

nhung tren Thong bao v~n dS nQi dung cli; thay d6i cac chi tieu b~t bUQc (ten, dia chi ...) nhung khong tang thu' t\1' m~u s6 hoa dan; hoa dan phcit hanh tll' s6 0; hoa dO'n phat hanh ·trllng v6'i hoa don daphcit hanh dung quy dinh; ghi nhfrm ten , MST cua donh nghi~p in thanh ten, MST cua oon vi phat hanh; ten co quan thu~ tiSp nh?n thong bao khong dung; sai ngay b~t dfru Slr d\lng, ngay ky Thong bao phcit hanh hoa oon; sai ten o~i di~n phap lu?t;

+ Thong bao phcit hanh hoa do'n gU'i o~n co quan thu~ khong dung thai gian quy dinh;

----------Su-d~ng--h6a-don-b.fiLhQ:p-phap---(llQiulo--ll~ co gia ttL Slr~ o_=_=_=____cillDELho a ongia~- hoa clon h&t gia tri slr-·d\lng), ho?c Slr d\lng- bfit-.hgp phap hoa d0'11 (hoa do'n co

. l1Qi dung dUQ'c ghi khong co thvc, hoa oan co sv chenh l~ch v~ gia tri ho?c sai I~ch cac tieu thu'c b~t bUQc gili'a cac lien, ... ) o~ khai khfiu tn1 thu~ GTGT va tinh van chi phi dUQ'c trll' la vi plwm phap 1u?t v~ hoa don va phap lu?t v~ thu~ GTGT, thli~ TNDN, th~ hi~n du6'i cachinh thuc sau oay :

..1

~ I

I + Mua hang h6a, dich vu (hang h6a, dich vu c6 that) khong c6 chirng nr hopI

phap, sau 06 mua trai phep h6a don oAu vao til t6 chirc, doanh nghiep, ca nhan sir -I-----dwrg -b~.t -hw-plrap-h6-a--darr-tt6-chfrc;-doanh-nghiw-b& t'f-€>n}-dS-~jH-fl-Hc-fi6a va- ­- I thanh toan;

+ Ca nhan khong dang ky kinh doanh, khong dang ky thue, khong khai nop -I thu~ thea quy dinh c6 ban hang h6a, cungcap dich vu cho t6 chirc, doanh nghiep

(hang h6a, dich vu c6 that), nhung khong c6 h6a don va oa mua trai phep h6a don til t6 chirc, doanh nghiep, ca nhan sir dung b~t hop phap hoa don (t6 chile, doanh nghiep bo tron) aS giao cho t6 clnrc, doanh nghiep;

+ Ben nhan khoan la cac oQi thi cong khong c6 tu each phap nhan, thuc hien thi cong cong trinh thea mire "khoan trang", aS nhan au s6 tiSn giao khoan, cac doi thi cong thuc hien hop thuc h6a chung ttl' thanh toan bang each oa mua trai phep h6a don ttl' t6 clurc, doanh nghiep, ca nhan suo dung b~t hop phap h6a don (t6 chuc, doanh nghiep bo tron) aS giao cho t6 chirc, doanh nghiep;

Chi C\lC Thu~ quan Tan Binh r~t mong nhan diroc su quan tam cua Quy co quan, ban nganh quan Tan Binh hop tac, phoi hop tuyen truyen o~n Nguoi nop thue tren dia ban quan Tan Binh.

Tran trong kinh chao./.l>'1

- NO'i nh~n : - Nhu tren; - IT/UBND Q.TB; - BLD/CCT; - Cac DQi thu6; -LU11HC ID 550244

--­..--.­

'I

-- - - - --

II

IiI

: I . I

, f ' '

"