Thông tư 26/2015/TT-BTC của Bộ Tài chính

BO TAI CHINH CONG HOA XA HOI CHU NGHIA VIET NAM
DOc lap - Ty do - Hanh phtic
S6: 26/2015/11-BTC
HaNai, ngay 27 thong 2 nom 2015 ,
go j4
THONG Ttf
Huitng dAn ve thue gia tri gia tang va quail 1ST thue tai Nghi dinh
so 12/2015/ND-CP ngay 12 thing 2 nam 2015 cua Chinh phit quy dinh chi
tiet thi hanh Lu4t sirs dOi, 136 sung mot so dieu cua cac Lu4t ve thue va sira
dOi, 136 sung mot so diet' cua cac Nghi dinh ye thue va sira bto sung mot
so dieu dm Thong fir so 39/2014/TT-BTC ngay 31/3/2014 cua BO Tai chinh
A
ve hoa do.n bin hang hoa, cung dich vu
Can cit. Luat Quern 1j; thue so 78/2006/QH11 va Luat so 21/2012/QH13 sira
bo sung mat so dieu cua Luat Quan 1j) thue;
Can cu Luat thue gia tri gia
dieu
13/2008/QH12 va Luat s
31/2013/QH13 stra doi, bo sung mat so dieu cita Luat thue gia tri gia tang;
Can cu' Luat so 71/2014/QH13 sira doi, bo sung mat so di'u cua cac Luat ve
thue;
Can cu Nghi dinh so 51/2010/ND-CP ngay 14/5/2010 va Nghi dinh so
04/2014/ND-03 ngay 17/1/2014 cua Chinh phi quy dinh ve h6a don ban hang
h6a, cung (nig dich vu;
Can cti. Nghi Binh so 83/2013/ND-CP ngay 22/7/2013 cia Chinh phi quy
dinh chi tiet thi hanh mat so dieu cua Luat Quan ly thue va Luat situ doi , bo sung
mat so dieu cia Luat Quan 1j; thue;
Can
tiet
Nghi Binh so 209/2013/ND :CP ngay 18/12/2013 cua Chinh quy
dinh chi tiet va hztang dan thi hanh mat so dieu cua Luat thue gia tri gia tang;
Can cir Nghi dinh so 12/2015/ND-CP ngay 12/2/2015 cia Chinh phi quy
Binh chi tiet thi hanh Luat sira doi, bo sung mat so clieu cia cac Luat ve thue va sira
bo sung mat so dieu cua cac Nghi dinh ye thue;
Can at'Nghi dinh so 215/2013/ND-CP ,ngay 23/12/2013 Chinh phi quy
dinh chirc nang, nhim Yu, quyen han va co cau to chic cia Bo Tai chinh;
Theo de nghi cia Tong cyc trithng Tang cuc Thu4
Bo trur'ing Bo Tai chinh hwang agn thvc hiVn -1/e thu"j' gia tri gia tang
(GTGT), quern lj; thue va hoa don ban hang hoa, cung irng dich vu nhir sau:
1

Dieu 1. Sira dOi, WO' sung mot so dieu cua Thong ttr so 219/2013/TT-
BTC ngay 31/12/2013 clia BO Tai chinh htron dan thi hanh Lu4t Thue gia
tri gia tang va Nghi dinh so 209/2013/ND-CP ngay 18/12/2013 cita Chinh
phi' quy dinh chi tiet va huirng &An thi hanh mot so dieu Lu4t Thud gia tri
gia tang (di duvc sira dOi, be) sung theo ThOng fir so 119/2014/TT-BTC ngay
25/8/2014 va Thong tir so 151/2014/TT-BTC ngay 10/10/2014 ciia BO Tai
chinh) nhir sau:
1. Sira dOi khoin 1 Dieu 4 nhtr sau:
"1. San pham trong trot (bao gom ca san pham rung trong), chan nuoi,
they san, hai san nuoi tong, danh bat chua che Nen thanh cac san phamr khac
hoc chi qua so'che thong thuOng to chic, nhan to san xuat, danh bat ban
ra va a khau nhap khau.
Cac san pham mgi qua sa ch" thong thuang la san pham mai dugc lam
sach, phai, say kho, boc vO, xay, xay 13,6 vO, xat 1DO v6, tach hat, tach cong, cat,
uop muoi, bao quan lanh (trap lanh, dong bao quan bang khi sunfuro, bao
quan theo phucmg th*c cho h6a chat de tranh thoi rtta, ngam trong dung dich luu
huSmh hoc ngam trong dung dich bao quan khac va cac hinh thirc bao quan
thong thuong khac.
Vi du 2: Cong ty A 1c57 handang nuoi heo yeti Cong ty B theo hinh thirc Cong
ty B giao cho Cong ty A con giong, thirc an , thuoc thu y, Cong ty A giao, ban cho
COng ty B san pham heo thi tien cong nuoi heo nhan tur Cong ty B va san pham heo
COng ty A giao, ban cho Cong ty B thuOc cloi tagng khong chiu thue GTGT.
San pham heo Cong ty B nhan lai tir Cong ty A: n6u COng ty B ban ra heo
(nguyen con) hoc thit heo tuai song thi san pham ban ra thuOc dOi tugng khong
chiu thue GTGT, neu Cong ty B dua heo vao, the bi6n thanh san pham nhu xac
xich, thit hun khoi, gio hoc thanh cac san pham the Nen khac thi san pham ban
ra thuOc dOi tugng chiu thue GTGT theo quy dinh."
2. BO sung khoin 3a vao Dieu 4 nhtr sau:
"3a. Phan bon la cac loai phan hau va phan TO ca nhu: phan lan, phan
dam (ure), phan NPK, phan dam h•Sn hop, phan ph6t phat,bi tat; phan vi sinh va
cac loai phan b6n khac;
Thirc an cho gia sits, gia cam, thily san va fink an cho vat nuoi khac, bao
gom cac loai san pham a qua che bien hoc chua qua the Nen nhu cam, ba,
kh6 dau cac loai, bOt ca, 14, xuong, bOt tom, cac loai th*c an khac dung cho gia
gia cam, thUy san va vat nuoi khac, cac chat phi gia thirc an chan nuoi (nhu
premix, hoat chat va chat mang) theo quy dinh tai khoan 1 Dieu 3 Nghi dinh so
08/2010/ND-CP ngay 5/2/2010 cUa Chinh phi ye quan 17 thirc an chan nuoi va
khoan 2, khoan 3 Dieu -1 Thong to so 50/2014/TT-BNNPTNT ngay 24/12/2014
cila BO Nong nghiep va Phat trier' nong thon;
, Tau danh bat xa bar la tau c6 cong suat may chinh 90CV tr& len lam
nghe lchai thac hai san hoc dich vu hau can phuc vu khai thac hai san; may
m6c, thiet bi chuyen dUng phuc vu khai thac, bao quail san pham cho tau ca c6
2

tang cong suat may chinh tir 90CV tro len lam nghe khai tilde hai san ho4c dich
vu hau can phuc vu khai that hai san;
May m6c, thiet bi chuyen dUng phuc vu cho san xuat nong nghiep gam:
may cay; may bira; may phay; may rach hang; may bat gOc; thiet bi san phang
dong ruang; may gieo hat; may cay; may trong mia; he thong may san xuat ma
tham; may may vun luong, may vai, rac phan, bon phan; may, binh phun
thuoc bao ve thuc vat; may thu hoach lua , ngo, mia, ca phe, bong; may thu
hoach cu, qua, re; may don che, may hai che; may tuot dap lila; may boc be to
hat ngo; may to ngo; may dap dau tuang; may boc vo lac; xat v6 ca phe; ,may,
thiet bi so. che ca phe, thOc &ft; may say nOng san (haa, ngO, ca. phe, tieu, dieu...),
they san; may thu gom, boc mia, lua , ram ra tren dOng;, may ap, n6 trirng gia
cam; may thu hoach co, may clung kin ram, co; may vat sib va cac loai may
chuyen dung khac."
3. Sim dui, bo sung them a Khoan 8 Dieu 4 (da- dircfc sira dOi, bo sung
tai Dieu 8 Thong tir so 151/2014/TT-BTC ngay 10/10/2014 cilia BO Tai
chinh) nhu. sau:
"a) Dich vu cap tin dung gam cac hinh thirc:
- Cho vay;
- Chiet khau, tai chiet khau cong cu chuyen nhugng va cac giay to co gia
khac;
- Bao lanh ngan hang;
- Cho thue tai chinh;
- Phat hanh the tin dung.
Truong hop to chirc tin dung thu cac loai phi lien quan den Oat hanh the
tin dung thi cac khoan phi thu tir khach hang thuc quy trinh dich vu cap tin
dung (phi phat hanh the) theo quy che cho vay cua to chirc ,tin dung dui vOi
khach hang nhu phi tra ng truerc han, pilaf cham tra nu, ca cau lai nor, quan ly
khoan vay va cac khoan phi khac thuc quy trinh cap tin dung thuc dOi tugng
khong chiu thue gia tri gia tang (GTGT).
Cac khoan phi giao dich the thong thu&ng khong thuac quy trinh cap tin
dung nhu phi cap lai ma pin cho the tin dung, phi cung cap ban sao hod dcm giao
dich, phi dui 1)61 hoan khi sir dung the, phi thong bao mat cap, that lac the tin
dung, phi huS, the tin dung, phi chuyen dui loai the tin dung va cac khoan phi
khac thuc dui tugng chiu thue GTGT.
- Bao thanh toan trong nuo.c; bao thanh toan quac t6 doi vdi cac ngan
hang dugc phep thuc hien thanh toan quoc te;
- Ban tai san bao dam tien vay do to chuc tin dung hoac do ca quan thi
hanh an hoac ben di vay von to ban tai san bao dam theo fly quyen cda ben cho
vay de tra na khoan vay c6 bao dam, cu the:
+ Tai san bao dam tien vay dugc ban la tai san thuc giao dich bao dam
da dugc clang Ic3r ca quan c6 tham quyen theo quy dinh cUa phap luat ve
3

Bang 1(7 giao dich bao dam.
, -F Vic xix 1$T tai san bao dam tien vay thuc hien theo quy dinh phap
lug ve giao dich bao dam.
Trithrng hop het tiled gian tra ng, nguOi có tai san bao dam khOng co kha
nang tra ng va phai ban giao tai san cho to chirc tin dung de to chirc tin dung xir
17 tai san bao dam tien vay theo quy dinh cua phap luat, cac ben thuc hien thii
tuc ban giao tai san bao dam theo quy clinh cua phap lug thi khong phai xuat
hoa don GTGT.
TnrOng hop to chdc tin, dung nhan tai san bao dam de thay the cho viec
thuc hien nghia vu tra ng thi to chdc tin dung thuc hien hach toan tang gia tri tai
san phuc vu san xuat kinh doanh theo .quy dinh. Khi to chirc tin dung , ban tai san
phuc vu boat dOng kinh doanh neu tai san thuc doi tugng chiu thue GTGT thi
to chirc tin dung phai ke khai, nOp thue GTGT theo quy dinh.
Vi du 3: Thang 3/2015, Doanh nghiep A la co ser kinh doanh nOp thue
GTGT theo phuang phap khau trir the chap day chuyen, may moc thiet bi de vay
von tai Ngan hang B, theri gian vay la 1 nam (ban tra ng la ngdy 31/3/2016). Den
ngay 31/3/2016, Doanh nghiep A khong co kha nang tra ng va phai ban giao tai
san cho Ngan hang B thi khi ban giao tai san, Doanh nghiep A khong phai lap
hoa don. Ngan hang B ban tai san bao dam tien vay de thu hoi no. thi tai san ban
ra thuc doi tuong khong chiu thue GTGT.
Vi du 3a: Thang 12/2014, Doanh nghiep B la ca s6 kinh doanh nOp thue
GTGT theo phuong phap khau trix the chap nha xuang tren slat va quyen sir'
dung clat de vay von tai Ngan hang thuang mai C, thoi gian vay la 1 nam, han
tra na la ngay 15/12/2016, Ngan hang thucmg mai C va Doanh nghiep B co clang
ky giao dich bao dam (the chap nha xuamg tren clat va quyen sir dung ciat) v6i co
quan co tham quyen. Den ngay 15/12/2016, Doanh nghiep B khOng có kha Wang
tra no. va Ngan hang thuang mai C cc') van ban &rig )", giai chap de Doanh
nghiep B dugc ban nha xtrong de tra ng ngan hang, thang 1/2017, doanh nghiep
B ban nha xtrong de tra ng Ngan hang thi nha xuOng ban thuc doi tugng khong
chiu thue GTGT.
- Dich vu cung cap thong tin tin dung do, don vi, to chirc thuc Ngan hang
nha nu& cung cap cho cac to chirc tin dung de sir dung trong hoat clOng cap tin
dung theo quy dinh cua Lug Ngan hang MIA mak.
Vi du 4: TO chirc X la don vi thuc Ngan hang Nha nuac dugc Ngan hang
Nha nu& cho phep thuc hien dich vu cung cap thong tin tin dung. Nam 2014, to
chirc X ky hop &rig cung cap thong tin tin dung cho mot so ngan hang thuang
mai phuc vu hog dOng cap tin dung va phuc vu hoat clOng khac cua ngan hang
thuang mai thi doanh thu dich vu cung cap thong tin tin dung phuc vu boat
clOng cap tin dung thuc doi tuong khong chiu thue GTGT, doanh thu tir dich vu
cung cap thong tin tin dung phuc vu boat dOng khac cua ngan hang thuang mai
khOng theo quy dinh cua Lug Ngan hang Nha nuarc thuc doi Wong chiu thue
GTGT v6i thue suat 10%.
4

- Hinh thdc cap tin dung khac theo quy dinh cUa phap luat."
4. Bo sung diem a.8, a.9 vao khoin 10 Dieu 7 nhtr sau:
"a.8) Trtrerng hop co so. kinh doanh nhan gop von bang quyen sir dung dat
dm to chdc, ca nhan theo quy dinh cua phap luat thi gia dat dugc trir de tinh thue
gia tri gia tang la gia ghi trong hgp dong Op von. Tnrong hgp gia chuyen
nhugng quyen sir dung dat thap hon gia dat nhan Op von thi chi dugc trir gia
dat theO gia chuyeanhugrig
a.9) Tnreng hop co. so. kinh doanh bat dOng san k-57 hop dOng v ii ho gia dinh,
ca nhan có dat nOng nghiep de hoan doi dat nong nghiep thanh dat viec hoan dOi
nay phit hop vai quy dinh cua phap luat ve dat dai thi khi giao dat 6 cho, cac gia
dinh, ca nhan, gia tinh thue GTGT la gia chuyen nhugng trd (-) gia dat dugc trir
theo quy dinh. Gia chuyen nhugng la gid den bu ttrang img vCri dien tich dat nOng
nghiep bi thu hoi theo phuong an do ca quan chdc nang phe duyet."
5. Sira doi gach dAti dung thti nhAt Khoin 3 Dieu 9 nhtr sau:
"3. Cac truerng hgp khOng ap dung mirc thue suat 0% gOm:
- Tai bao hiem ra nuO.c ngoai; chuyen giao cong nghe, chuyen nhugng
quyen soy huu tri tue ra ntrOc ngoai; chuyen nhugng von, cap tin dung, dau to
chirng khoan ra nuac ngodi; dich vu tai chinh phai sinh; dich vu btu chinh, vien
thong chieu di ra nu6c ngoai (bao gom ca dich vu buu chinh vien thong cung
cap cho to chdc, ca nhan trong khu phi thue quan; cung cap the cao dien thoai di
&Ong da có ma so,, menh gia dua ra nuoc ngoai hoc dua vao khu,phi, thue quan);
san xuat khau la tai nguyen, khoang san khai thac chua the bien thanh san
pham khac; thuoc la, rugu, bia nhap khau sau do xuat khau; hang hod, dich vu
cung cap cho ca nhan khong clang 1c$T kinh doanh trong khu phi thue quan, trir
cac truerng hop khac theo quy dinh cita ThU tuang Chinh phU.
ThuOc la, ruo:u, bia nhap khau sau do xuat khau thi khi xuat khau khong
phai tinh thue GTGT dau ra nhung khong dugc khau trd thue GTGT dau vao."
6. Sika doi khoin 2 Dieu 10 nhu. sau:
"2. Quang 6 san xuat phan bon; thuOc phong trd sau benh va chat kich
thich tang tnrong vat nuoi, cay tong bao gOm:
a) Quang de san xuat phan bOn la cac quang lam nguyen lieu de san xuat
phan bon nhu quang Apatit dimg de san xuat phan lan, dat bUn lam phan vi sinh;
b), ThuOc phong trir sau benh bao thuOc bao ve thirc vat theo Danh
muc thuoc bao ,ve thuc vat do BO NOng nghiep va Phat trien 'long thon ban hanh
va cac loci thuoc phong trir sau benh khac;
c) Cac chat kich thich tang truarng vat nuOi, cay trong."
7. BM bo khoin 3 va khoan 10 Dieu 10.
x . . A
8. Sira dm, bo sung Khoan 11 Dieu 10 nhtr sau:
, "11. Thie't bi, dung y to gOrn may mOc va dung cu chuyen dimg cho y
nhu: cac loci may soi, chieu, chup dimg de kham, chua benh; cac thiet bi,
5

•
dung cu chuyen dUng de mo, dieu, trl vet thug, to dru thucrng; dung cu do
huyet tim, mach, dung cu truyen mau; barn kim tiem; dung cu phang tranh
thai va cac dung cu, thiet bi chuyen clang cho y te khac theo xac nNn cua BO' Y
te.
Bong, bang, gac y te va bang ve sinh y te; thu8c phong ben_h, chira benh
bao gom thuoc thanh pham, nguyen lieu lam thuoc, trir thuc pham chirc nang;
• vac-xin; sinh pham y te, nuac cat de pha the thuoc tiem, dich truyen; mu, van
do, khau trang, sang mo, bao tay, bao chi duoi, bao giay, khan, gang tay chuyen
dung cho y te, ttli dat nguc vd ,chat lam day da (khong bao my pham); vat tu
116a chat xet nghiem, diet khuan dUng trong y te theo xac nlaa'n cda B8 Y te."
9. Sim doi, bo sung Dieu 14 nhun sau:
a) Sira doi khoan 2 Dieu 14 nhu sau:
"2. Thus GTGT dau vao cda hang h6a, dich vu (ke ca tai san co dinh) sir
dung &rig thari cho san xuat, kinh doanh hang hoa, dich vu chiu thud va khong
chiu thud GTGT thi chi dugc khas.0 trir so thud GTGT dau vac) dm hang hoa,
dich vu dung cho san xuat, kinh doanh Co, hang hoa, dich vu chiu thud GTGT. C
so kinh doanh phai hach toan rieng thud GTGT dau vao dugc khau trir va khOng
dugc khau truong hop khong hach toan rieng dugc thi thud dau vao dtrorc
khau trir tinh theo ty le (%) gifra doanh thu chiu thud GTGT, doanh thu khong
phai ke khai, tinh nop thud GTGT so voi tong doanh thu ctla hang h6a, dich vu
ban ra bao gom ca doanh thu khong phai ke khai, tinh nop thud khong hach toan
rieng dugc.
Co so kinh doanh hang He, dich vu chiu thud va khong chiu thud GTGT
hang thang/qu3'r tam phan bo so thud GTGT cda hang hoa, dich vu, tai san c8
dinh mua vao dugc khau tri.r trong thang/q4, cuoi nam ca so kinh doanh thuc
hien tinh phan bo so thud GTGT dau vao dugc khau trir nam de ke khai dieu
chinh thud GTGT dau vao da tam phan bo khau trir theo thang/qu3'f."
b) B8 sung khoan 14a vac) Dieu 14 nhu sau:
"14a. S8 thud gia tri gia tang dAu vao dm hang hoa, dich vu, tai san c /o
dinh phuc vu cho san xuat: phan b6n, may moc, thiet bi chuyen dUng phuc vu
cho san xuat 'long nghiep, tau danh bat xa boy , tithe an gia sdc, gia cam, thily san
va thirc an cho vat nuoi khac tieu thu trong nu& khOng duot ke khai, khau trir
ma tinh vao chi phi dugc trir khi xac dinh thu nhap chiu thud thu nhlap doanh
nghiep, trir so thud gia tri gia tang cda hang h6a, dich vu, tai san co dinh mua
vao the hi'en tren boa don gia tri gia tang, chi:mg dr Op thud GTGT khau nhap
'chat' phat sinh tnrOc ngay 01 thing 01 thang 2015 dap dng,dieu kin khau trir,
hoan thud va thu8c din hoan thud theo quy dinh tai Dieu 18 Thong tu s8
219/2013/TT-BTC ngay 31/12/2013 va Thong tu nay."
10. Sira cloi, 13 .4 sung Dieu 15 (da" duvc sira cloi, WO sung tai Thong fir
so 119/2014/TT-BTC ngay 25/8/2014 va Thong tu. so 151/2014/TT-BTC
ngay 10/10/2014 ciia BO Tai chinh) nhu. sau:
"Dieu 15. Dieu kin khAu trir thud gia tri gia tang dAu vao
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1. Co h6a dan gid tri gia tang hop phap dia hang h6a, dich vu mua vao
hoc chimg to nOp thug gia tri gia tang khau nhdp khau hoAc chimg tir nop thug
GTGT thay cho phia nuoc ngoai theo huing dan dm BO Tai chinh ap dung doi
vii cdc to chirc nu& ngoai khong c6 to cach phap nhan Viet Nam va ca nhan
nu&c ngoai kinh doanh hoAc c6 thu nhdp phat sinh tai Viet Nam.
2. Co chUng tfr thanh toan khOng dung tien mat do i vii hang h6a, dich vu
mua vao (bao gom ca hang hoa nhdp khau) tir hai muai trieu dOng tra len, trfx
cdc truong hop gid tri hang hoa, dich vu nhdp khau timg lan c6 gid tri du&i hai
muai trieu &Ong, hang h6a, dich vu mua vao tirng Ian theo hoa dan duai hai
muai trieu &Ong theo gid da c6 thug GTGT va tru&ng hop ca sa kinh doanh nhAp
khau hang h6a IA qua bieu, qua tang cila to chirc, ca nhan & nu&c ngoai.
Chdng tir thanh toan khong dung tien mat gom chimg tir thanh toan qua
ngan hang va chi:mg tir thanh town khOng dung tien mat khdc huong dan tai
khoan 3 va khoan 4 Dieu nay.
3. Chung tir thanh toan qua ngan hang duot hieu c6 chUng chimg
minh viec chuyen tien tir tai khoan dm ben mua sang tai khoan dia ben ban (tai
khoan cua ben mua va tai khoan cfia ben ban phai la tai khoan da dang ky hoac
thong bdo yeti co quan thug. Ben mua khong can phai (tang ky hoc thOng bao
vii ca quan thug tai khoan tien vay tai cdc to chirc tin dung dung de thanh toan
cho nhA cung cap) mi tai cdc to chirc cung irng dich vu thanh toan theo cdc hinh
thirc thanh toan phii hop vii quy dinh cua phap ludt hien hanh nhu sec, uST nhiem
chi hoAc renh chi, uST nhiem thu, nh& thu, the ngan hang, the tin dung, sim dien
thoai (vi dien tir) va cdc hinh thirc thanh toan khac theo quy dinh (bao gom ca
truong hop ben mua thanh toan tir tai khoan cila ben mua sang tai khoan ben ban
mang ten chi doanh nghiep to nhan hoc ben mua thanh toan ti tai khoan cUa
ben mua mang ten chit doanh nghiep to nhan sang tai khoan ben ban neu tai
khoan nay da dugc clang ky giao dich vii ca quan thug).
a) Cdc chimg tir ben mua nOp tien mat vao tai khoan cUa ben ban hoc
chi.Mg tir thanh toan theo cdc hinh thirc khong phii hop vii quy dinh cdayhap
ludt hien hanh khong dU dieu kien de &roc khau trir, hoan thug GTGT doi vii
hang hoa, dich vu mua vao tir hai muai trieu Sing tri len.
b) Hang hoa, dich vu mua vao timg lan theo boa dan tir hai muai trieu
&Ong tri len theo gid da c6 thug GTGT neu khong co chimg tir thanh toan qua
ngan hang thi khOng duoc khau trir.
c) DOi voi hang hod, dich vu mua tra chdm, tra gop c6 gia tri hang hod,
dich vu mua tir hai muai trieu dOng tri len, ca s& kinh doanh can dr vao hop
dong mua hang hod, dich vu bang van ban, hod dan gia tri gia tang va chimg tir
thanh toan qua ngan hang cda hang hod, dich vu mua tra chdm, tra Op de ke
khai, khau trir thug gid tri gia tang dau vao. Tnrong hop chua c6 chimg tir thanh
toan qua ngan hang do chua den tiled diem thanh toan then hop Tong thi co s&
kinh doanh van dugc khai, khau trir thug tri gia tang dau vao.
Truang hop khi thanh town, ca sa kinh doanh khong co chimg tir thanh
toan qua ngan hang thi ca see kinh doanh phai ke khai, dieu chinh giam so thu g
7

GTGT da dugc khAu trd doi v6i phan gia tri hang h6a, dich vu khong c6 chimg
tiz thanh toan qua ngan hang vao ky tinh thue phat sinh viec thanh toan bang tien
mat (ke ca trong trueng hgp co quan thue va cac ca quan chdc nang da c6 quyet
dinh thanh tra, kiem tra kS7 tinh thue c6 phat sinh thue GTGT da ke khai, khau
trd).
4. Cac tnrong hop thanh toan khOng clang tien mat khac de MIL trd thue
GTGT dau vao
a) Tnremg hgp hang hoa, dich vu mua vao theo phuong thdc thanh toan
bu trir Oita gia tri hang hoa, dich vu mua vao vai gia tri hang h6a, dich vu ban
ra, vay mugn hang ma phuong thdc thanh toan nay dugc quy dinh cu the trong
hop &Ong thi phai c6 bien ban doi chieu so lieu va xac nhan giva hai ben ye viec
thanh toan bu trd gifra hang boa, dich vu mua vao vai hang hoa, dich vu ban ra,
vay mugn hang. Truong hop bit trd cong ,ng qua ben thd ba phai c6 bien ban ba
trir cong no. ba (3) ben lam can cu khau trd thue.
b) Truemg hop hang Ma, dich vu mua vao theo phuong tilde bu trir cong
no nhu vay, mugn tien; can trir cong no qua nguen thd ba ma phuong thdc thanh
toan nay dugc quy Binh cu the trong hgp dOng thi phai co. hop &Ong vay, mugn
tien &rad hinh thdc van ban dugc lap truck do va c6 chdng tiz chuyen tien tir tai
khoan ciia,ben cho vay sang tai khoan dm ben di vay doi khoan vay bang
tien bao ,gom ca. truemg hgp trd gifta gia tri hang h6a, dich vu mua vao voi
khoan tien ma ngueri ban he, trg cho ngued mua, hoac nher ngued mua chi h'6.
c) Trueng hop hang hod, dich vu mua vao dugc thanh toan uS , quyen qua
ben thd ba thanh toan qua ngan hang (bao ca truemg hop ben ban yeu cau
ben mua thanh toan tien qua ngan hang cho ben thd ba do ben an chi dinh) thi
viec thanh toan theo uST quyen hoac thanh toan cho ben thd ba theo chi dinh cilia
ben ban phai dugc quy dinh cu the trong hop Ong dueri hinh thdc van ban va
ben thd ba la m6t phap nhan hoac the nhan dang hog Ong theo quy dinh ctia
phap luat.
Tnrerng hop sau khi thucc -hien cac hinh thdc thanh toan neu tren ma phan
gia tri con lai dugc thanh toan bang tien c6 gia tri td 20 trieu Ong tra len thi chi
dugc khau trd thue doi vai tnrong hgp c6 chimg tir thanh toan qua ngan hang.
d) Twang hop hang Ma, dich vu mua vao dugc thanh toan qua ngan hang
vao tai khoan cua benthd ba ma tai Kho bac Nha nu6c de thuc hien cudng the
bang bien phap thu tien, tai san do to chdc, ca. , nhan khac dang nam gid (theo
Quyet dinh ca quan nha nu6c c6 tham quyen) thi cling clugc khau trd thue
GTGT dau vao.
Vi du 68:
Cong ty A mua hang dia. Cong ty B va Cong ty A dang con no tien hang
cua Cong ty B. Tuy nhien Cong ty B dang con no tien thue vao ngan sach nha
mr6c. Can cuLuat Quan 1)"/ thue, ca quan thue thgc hien thu tien, tai san cua
Cong ty - B do COng ty A dang nam giu cue thi hanh quyet dinh hanh chink thue
thi khi COng ty A chuyen tien vao tai khoan thu ngan sach cling dugc coi la
8

thanh toan qua ngan hang, so thus GTGT dau vao tuang img vai doanh sCi cua
hang h6a mua vao dugc ke khai, khau trir.
Vi du 69:
Cong ty C thuc hi'e'n 14 hop d6ng kinh to vai Cong ty D ve viec cung cap
hang Ma. va Cong ty D dang con ng tien hang dm Cong ty C.
Thuc hi,"0 QuySt dinh cua co quan n1-1a nuac c6 thdm quySn ve viec yeu
cau thu toan bo so tien ma Cong ty D dang con no COng ty C de chuyen vao tai
khoan cua ca quan nha nuac c6 tham quyen ma tai Kho bac Nha nuac de giai
quyet "Tranh chap hop dOng mua ban hang h6a" Oita Cong ty C va dui tac.
Khi Cong ty D chuyen tra s6 tien vao tai khoan cua ca van nha nuoc c6
tham quyen (vic chuyen tien nay khOng dugc quy dinh cu the trong hop &Ong
mua ban gifia Cong ty C va, COng ty D) thi twang hop nay ding dugc coi la
thanh town qua ngan hang, so thus GTGT dau vao twang Ung vai doanh so cua
hang h6a mua vao dugc ke khai, khau trir.
5. Twang hop mua hang hoa, dich vu cua mot nha cung cap cogia tri
dtrai hai muai tri4i dOng nhung mua nhieu lan trong cung mOt ,ngay co tong gid
tri hai muai triu dOng tra len thi chi dugc khau trir thus doi vai twang hop
c6 chimg tir thanh toan qua ngan hang. Nha cung cap la nguai ne) thus c6 ma so
thus, truc tiep khai va nOp thus GTGT.
Twang hgp nguai nOp thuS la co so kinh doanh c6 cac cua hang la cac
dan vi phu thuc sir dung chung ma so thue va mau hoa don dm co. sa kinh
doanh, tren hod dan c6 tieu thirc "CUa hang so" de phan biet cac cua hang cua
ca ser kinh doanh va c6 &mg dau treo cua tong cira hang thi m8i cua hang la mot
nha cung cap."
11. Sira dOi, 134 sung diem b.7 Khoan 3 Dieu 16 nhtr sau:
"b.7) Twang hgp phia nuac ngoai (trir twang hop phia nuac ngoai la ca
nhan) thanh toan tir tai khoan tien gin yang lai cua phia nuac ngoai mar tai cac to
chirc tin durT tai ,Vi4 Nam thi thanh toan nay phai dugc quy dinh trong
hop clung xuat khau (phu luc hop &rig hoc van ban dieu chinh hop Tong- neu
co). Chimg tir thanh toan la giay bdo CO cua ngan hang ben xuat khau ve s6 tien
da nhan dugc tir tai khoan yang lai cua ngoai mua phia nu& ngoai da 14 hop
(long.
Twang hop xuat khdu cho ngueri mua phia nuac ngoai IA doanh nghi"e'p to
nhan va viec thanh town thong qua tai khoan vang lai cua cha doanh nghi0 to
nhan ma tai to chirc tin dung or Viet Nam va dugc quy dinh trong hop &Ong xuat
khau (phu lye hop dong hoc van ban dieu chinh hop dOng-neu co) thi dugs xac
dinh la thanh town qua ngan hang.
Ca quan thus khi kiSm tra viec khdu trir, hoan thus dui vai hang boa xuat
khau thanh toan qua tai khoan yang lai, can ,phOi hop vai to chirc tin dung nai
ngoai mua phia nuac ngoai tai khoan de dam bao viec thanh toan, chuyen
tien thuc hien dimg muc dich va phu hop vai quy dinh cua phap 14.t. Nguari
nhap canh mang tien qua bien giai phai ke khai ro so tien mang theo la tien
9

thanh toan cu the cloi vii tirng hgp ding mua ban hang hoa va ter khai xu at khau
hang Ma; &mg th6i xuat trinh hop dong mua ban hang hoa, t6 khai xuat khau de
cong chirc hai quan kiem tra, dOi chieu. Trueng hop nguari nhap canh khOng
phai la dai dien doanh nghiep nu6c ngoai true tiep Ic)% hop Sing mua ban v6i
doanh nghiep Viet Nam thi phai c6 giay fly quyen (ban dich tieng Viet hoac
tieng Anh, ding v6i ban chinh bang tieng cua mak c6 throng bien gi6i cira khau
tiep giap) dm to .chirc, ca nhan nuetc ngoai da IcT hop. ding mua ban ne4 tren.
Giay uy quyen nay chi ap dung cho mot Ian mang tien vao Viet Nam va phai ghi
rO so luting tien mang vao theo hop &rig mua ban cu the."
12. Sira cloi, 136 sung Di&I 18 nhu sau:
a) Sim. &3'isi, bO sung Khoan 3 nhu sau:
"3. Hoan thuS GTGT dai v6i du an dau to
a) Co. so. kinh doanh dang hog ding thuc dOi‘tuong nip thus GTGT theo
phucrng phap khau trix c6 du an dau (trir du an dau to xay dung nha de ban)
ding tinh, thanh phi, dang trong giai doan dau to thi ca kinh doanh thuc hi8n
ke khai rieng dOi v6i du an dau tu va phai ,ket chuyn u GTGT dau vao cua
du an dau tu de ba trir v6i viec ke khai thus GTGT cua hog &Ong san xuat kinh
doanh dang thuc hien. SO thus GTGT dugc ket chuyen dm du an dau tai da
bang so thue GTGT phai dm hog dOng san xuat kinh doanh trong kS7 cua cc/
kinh doanh.
Sau khi bu trir riSu so thus GTGT dau vao cilia du an dau tu chua dugc
khau trir het tir 300 trieu ding tro. len thi dugc hoan thus GTGT cho du an dau
tu.
Sau khi bu trir riSu so thuS GTGT dau vao cua du an dau tu ma chua dugc
khan trir het nho hcm 300 trieu dong thi ket chuyen vao so thus GTGT dau vao
cua du an dau to cua k-S7ke khai tiep theo.
Trueng hop trong ky ke khai, ca s6 kinh doanh cosr O thuS GTGT dau vao
dm hog Bong san xuat kinh doanh chua dugc khau trir het va so thus GTGT dau
vao dm du an dau to thi ca ser kinh doanh dugc hoan thus theo huong dan tai
khoan 1 va khoan 3 Dieu nay theo quy
Vi du 74: Cong ty A c6 tru so chinh tai Ha NOi, thang 3/2014, Cong ty c6
du an dau tu tai Ha NOi, du an dang trong giai doan dau tu, Cong ty A thuc hien
ke khai rieng thuS GTGT dau vao dm du an dau tu nay. Thang 4/2014 s6 thus
GTGT dau vao dm du an dau tu la 500 trieu dong; so thus GTGT phai nip cua
hoat cling san xuat kinh doanh ma Cong ty dang thuc hien la 900 trieu clang.
Cong ty A phai trir 500 trieu ding thus GTGT dau vao dm du an dau tu v6i
so thue phai nip cua hog ding san xuat kinh doanh dang thuc hien (900 trieu
ding), vay so thus GTGT ma COng ty A con phai nip trong kST tinh thus thang
4/2014 la 400 trieu ding.
Vi du 75: Cong ty B c6 tru s6 chinh tai Hai PhOng, thang 3/2014, COng ty
c6 du an dau to tai Hai PhOng, du an dang trong giai doan dau tu, Cong ty B
thuc hien ke khai rieng thus GTGT dau vao cilia du an dau tu. nay. Thang 4/2014
10

so thus GTGT dau vao cUa du an dAu to IA 500 trieu Ong; so thus GTGT phai
n'Op cUa hoat Ong san xuat kinh doanh ma Cong ty dang thuc hien la 200 trieu
(tong. Cong ty B phai bu trir 200 trieu &Ong thus GTGT dau vao dm du an dau
tu voi so thus phai nOp cUa hog Ong san xuat kinh doanh dang thuc hien (200
trieu Ong). V4y, kS/ tinh thus thang 4/2014 Cong ty B có so thue GTGT dau vao
dm du an &Au tu chua dugc khau trix het la 300 trieu Ong. Cong ty B dugc xet
hoan thue GTGT cho du an dau tu.
Vi du 76: Cong ty C sco tru chinh tai thanh pH') HO Chi Minh, thang
3/2014, Cong ty co du an dau tu tai thanh pho Ho Chi Minh, du an dang trong
giai doan dau tu, Cong ty C thuc hien ke khai rieng thus GTGT dau vao cila du
an dAlu, tu nay. Thang 4/2014 so thus GTGT dau vao ctia du an dau tu la 500
trieu Ong; so thue GTGT phai nop cua hoat Ong san xuat kinh doanh ma Cong
ty dang thuc hien la 300 trieu Ong. Ong ty ,C phai trir 300 trieuOng thus
GTGT dau vao dm du an dau tu thus phai nOp cila hog Ong san xuat
kinh doanh dang thuc hien (300 trieu gong). Kay, ky tinh thus thang 4/2014
COng ty C co so thus GTGT dau vao dm du an dau tu chua dugc khau trir het la
200 trieu Ong. COng ty C khong thuc trueng hop dugc xet hoan thue GTGT
cho du an dau tu, Cong ty C thuc hien ket chuyen 200 trieu Ong vao so thus
GTGT dAu vao ciaa du an dau tu cua kY ke khai thang 5/2014.
Vi du 77: Cong ty D có tru se( chinh tai thanh ph6 DA Nang, thang 3/2014,
COng ty có du an dau tu tai thanh pho Da Nang, du an dang trong giai doan dAu
tu, Cong ty D thuc hien ke khai rieng thus GTGT dau vao cila du an dau to nay.
Thang 4/2014 so thuS ,GTGT d'Au vao dm du an dAu tu la 500 trieu Ong; so thus
GTGT chua dugc khau trir het cila hoat Ong san xuat kinh doanh ma COng ty
dang thuc hien la 100 trieu (tong. Kay, tai kytinh thuS thang 4/2014, so thus
GTGT dau vao dm du an dau tu (500 trieu Ong) thuc truOng hop dugc xet
hoan thue GTGT cho du an dau tu, so thus GTGT chua dugc khau trir het cila
hog dOng san xuat kinh doanh dang thuc hien (100 trieu dong) thi dugc xet
hoan thus GTGT theo quy dinh tai khoan 1 Dieu nay.
b) Tru&ng hop ca so' kinh doanh dang hog dOng thuc d6si Wong Op thug
GTGT theo ,phuang phap khau trir có du an ,dau tu (trir du an dau tu xay
dung nha de ban) tai dia ban tinh, thanh pho truc thuc Trung uang khac vori
tinh, thanh phO nai Ong tru chinh, dang trong giai doan dau tu chua di vao
hog Ong, chua dang 14 kinh doanh, chua dang ky thuS thi co soy kinh doanhl4p
ho sa khai thus rieng cho du an dau tu &Ong thei phai ket chuySn thus GTGT
dau vao cila du an dau tu de ha trir Teri vi'ec ke khai thus GTGT cua hoat Ong
san xuat kinh doanh dang thuc hien. SO thus GTGT dugc ket chuyen cUa du an
dau tu t6i da bang so thue GTGT phai nOp cila boat Ong san xuat kinh doanh
trong ky dm ca soy kinh doanh.
Sau khi bu trir n'Su so thuS GTGT dau vao dm du an dau tu moi chua
dugc khau trir het tier 300 trieu &ling tref len thi ducic hoan thue GTGT cho du an
dau tu.
1 1

Sau khi bu trir nSu so thud GTGT dau vao dm du an dau tu mai chua
dugc khau trir het nho han 300 trieu clang thi ket chuyen vao so thud GTGT dau
vao dm du an dau tu cua V ke khai tiep theo.
cua
Truang hop trong ky ke khai, co se( kinh doanh cos, O thud GTGT dau vao
hoat clang san xuat kinh doanh chua dugc khau trir het va so thud GTGT dau
vao dia. du an dau tu mai thi co kinh doanh dugc hoan thud theo huong dan
tai khoan 1 va khoan 3 Dieu nay theo quy dinh.
Rieng d6i Tod du an quan trong quOc gia do QuOc hOi quySt dinh chti
tnxcmg dau to va quy dinh tieu chuan du an thi khong thuc hien ket chuyen ma
thuc hien theo htrong dan rieng cua BO Tai chinh.
Truang hop co sa kinh doanh co quy& dinh thanh lap cac Ban Quan VT du
an hoac chi nhanh clang tai cac tinh, thanh phO true thuc trung ruang khac vai
tinh, thanh pho not dong tri se( chinh de that' mat ngueci nap thud true tiep quan
ly mot hoac nhieu du an dau tu tai nhieu dia phucmg; Ban Quan VT du an, chi
nhanh co con dau theo quy dinh cua phap lust, ltru gifr so sach chimg tir theo
quy dinh cua phap lust ye ke toan, c6 tai khoan giri tai ngan hang, da dang Ic)'T
thud va dirge cap ma so thud thi Ban Quan VT du an, chi nhanh phai lap ho so
khai thud, hoan thud rieng Teri co quan thud dia phucmg not dang ky thud. Khi
du an dau tu de thanh lap doanh nghiep da hoan thanh va hoan tat cac thu tuc ye
dang ky kinh doanh, (tang nap thud, co- se( kinh doanh la chil du an dau tu
phai tong hop so thud giA tri gia tang phat sinh, so thud gia tri gia tang da hoan,
so thud giA tri gia tang chua dugc hoan cua du an de ban giao cho doanh nghiep
mai thanh lap de doanh nghiep mai thuc hien ke khai, nap thud va de nghi hoan
thud gia tri gia tang theo quy dinh Teri co quan thud quan VT true tiep.
Du an dau to dugc hoan thus GTGT theo quy dinh tai khoan 2, khoan 3
Dieu nay IA du an dau tu dugc co quan co tham quyen phe duyet theo quy dinh
cua phap lust ve dau tu. TruOng hop du an dau tu khong thuc doi tucmg dugc
phe duyet theo quy dinh cua 014 lust ye, dau tu thi phai c6 phuang an dau tu
dugc nguoi c6 tham quyen ra quyet dinh dau tu phe duyet.
Vi du 78: COng ty A c6 tru so chinh tai Ha NOi, thang 3/2014, Cong ty c6
du an dau tu mai tai Hung Yen, du an dang trong giai doan dau tu, chua di vao
hoat Ong, chua dang ky kinh doanh, chua clang ky thud, Cong ty A thuc hien Ice
khai rieng thud GTGT dau vao cua du an dau tu nay tai HA NOi tren khai
thud GTGT danh cho du an dAu tu. Thang 4/2014 so thud GTGT dau vao dm du
an dAu tu la 500 trieu dOng; so thud GTGT phai nap cua hoat &Ong san xuat kinh
doanh ma COng ty dang thuc hien la 900 trieu dong. Cong ty A phai ba trir 500
trieu (long thud GTGT dau vao cua du an dau tu vai so thud phai nap cua boat
dOng san xuat kinh doanh dang thuc hien (900 trieu Tong), Tay Cong ty A con
phai nap trong kST tinh thud thang 4/2014 la 400 trieu &rig.
Vi du 79: COng ty B c6 tru so chinh tai Hai Phong, thang 3/2014, COng ty
c6 du an dau tu mai tai Thai Binh, du an dang trong giai doan dAu tu, chua di
vao host clOng, chua clang ky kinh doanh, chua clang ky thud, Cong ty B thuc
hien ke khai rieng thud GTGT dau vao cua du an dau tu nay tai Hai Phong tren
12

Toy khai thue GTGT danh cho du an dau tu. Thang 4/2014 s6 thue GTGT dau
vao dm du an dau tu la 500 trieu dong; so thue GTGT phai nOp cua hoat dOng
san xuat kinh doanh ma Cong ty dang thuc hien la 200 trieu Ong. COng ty B
phai bit trir 200 trieu &Ong thue GTGT dau vao dm du an dau to vai so thue phai
nOp cua hog Ong san xuat kinh doanh dang thuc hien (200 trieu &Ong). Vay, kSr
tinh thue thang 4/2014 Cong ty B có so thue GTGT dau vao dm du an dau tu
moi chua dugc khau trir het la 300 trieu Ong. COng ty B dugc xet 'loan thue
GTGT cho du an dau tu.
Vi du 80: Cong ty C ,co tru chinh tai thanh ph6 HO Chi Minh, thang
3/2014, Cong ty có du an dau tu tai Dong Nai, du an dang trong giai doan
dau tu, chua di vao hoat dOng, chua clang ky kinh doanh, chua clang kST thue,
COng ty C thuc hien ke khai rieng thue GTGT dau vao cua du an dau tu nay tai
TP. HO Chi Minh tren Toy khai thue GTGT danh cho du an dau tu. Thang 4/2014
so thue GTGT dau vao cilia du an dau tu la 500 trieu Sing; s6 thue GTGT phai
nOp cua hoat dOng san xuat kinh doanh ma Cong ty dang thuc hien la 300 trieu
dOng. COng ty C phai bu trir 300 trieu &rig thue GTGT dau vao cua du an dau
tu vOi so thue phai nOp cua hoat dOng san xuat kinh doanh dang thuc hien (300
trieu (tong). Vay, kST tinh thue thang 4/2014 Cong ty C co so thue GTGT dau vao
cua du an dau chua dugc khau trir het IA 200 trieu &mg. Cong ty C
khong thuc truing hgp dugc xet hoan thue GTGT cho du an dau tu, Cong ty ,C
thuc hien ket chuyen 200 trieu (long vao thue GTGT dau vao cua du an dau
tu cua ky ke khai thang 5/2014.
Vi du 81: COng ty D có try so. chinh tai thanh ph6 Da Nang, thang 3/2014,
COng ty co du an dau tu mad tai Quang Nam, du an dang trong giai doan dau tu,
chua di vao boat dOng, chua clang kST kinh doanh, chua clang 1c5T thue, Cong ty D
thuc hien ke khai rieng thue GTGT dau vao caa du an dau tu nay tai thanh pho
Da Nang teen Ter khai thue GTGT danh cho du an dau tu. Thang 4/2014 so thue
GTGT dau, vao cua du an dau tu la 500 trieu (king; s6 thue GTGT chua duce
khau trir het ciia boat dOng san xuat kinh doanh ma Cong ty dang thuc hien la
100 trieu &rig. Vay, tai kS7 tinh thue thang 4/2014, so thue GTGT dau vao cua
du an dau tu (500 trieu &rig) thuc truerng hop dugc xet hoan thue GTGT cho
du an dau tu, so thue GTGT chua dugc khau trir het cua boat &Ong san xuat kinh
doanh dang thuc hien (100 trieu &Ong) thi dugc xet hoan thue GTGT theo quy
dinh tai khoan 1 Dieu nay."
b) Stra d6i, bO sung Khoan 4 Dieu 18 nhu sau:
"4. Co. sec kinh doanh trong thang (d6i vii tnrong hop ke khai theo thang),
qu3r, (dOi veld truing hop khai theo q4) co , hang hod, dich xuat khau neu
thue GTGT dau vao cua hang Ma, dich vu xuat khau chua dugc khau trir tix 300
trieu &Ong tra len thi dugc hoan thue gia tri gia tang theo thang, q4; truing hgp
trong thang, q4 so thue gia tri gia tang dau vao cua hang hOa, dich vu xuat khau
chua dugc khau trir chua du 300 trieu dong thi dugc khau trir vao thang, quy tiep
theo.
13

Ca so kinh doanh trong thang/qu)'T vira có hang hod, dich vu xuat khAu,
vira có hang hod, dich vu ban trong nuo.c thi co so. kinh doanh dugc hoan thue
GTGT cho hang hod, dich vu xuat khau neu so thue GTGT dau vao dm hang
hod, dich vu xuat khau chin dugc khau trir het tir 300 trieu &rig tro len.
So thue GTGT dau vao dugc hoan cho hang hod, dich vu xuat khAu dugc
xdc dinh nhu sau:
So thue
GTGT chua
khAu trir het
cua thang
/q1.47
Tong so thue GTGT dAu vac, dugc
khau trir trong,thang/q4 (bao Om:
Thue GTGT dAu thue GTGT dau vao phuc vu hoat
ra cda hang hoa, dOng xuat khau, phuc vu hoat dOng=
dich vu ban trong kinh doanh trong nuot chiu thue
nuac trong thang/q14, va thue GTGT
chua khau 3'7, trir het tir thang/qu
tnro.c chuyen sang)
So thue
GTGT dAu
vao dm hang
h6a, dich vu
xuat khau
So thue GTGT
chua khau air het
cua thang/qu)',
x
T6ng doanh thu xuat
khau trong thang/q4
T6ng doanh thu hang
hoa, dich vu trong k-ST
ban ra chiu thue, doanh
thu khong phai ke khai,
tinh nOp thue (bao gom
ca doanh thu xuat khau)
trong thang/qu)'T
x 100%
, Neu sothue GTGT dAu vao dm hang hoa, dich vu xuat khau da tinh phan
bo nhu ten chua dugc khau trir nho Ilan 300 trieu dong thi car sa kinh doanh
khong dugc xet hoan thue theo thang/q4 ma ket chuyen sang k-S7 tinh thue tiep
theo; neu so thue GTGT dau vao dm hang boa, dich vu xuat Ichau chua dugc
khau tru to 300 trieu &rig troy len thi co soy kinh doanh dugc hoan thue GTGT
theo thang/q4.
VI du 82:
Thang 3/2014 TO. khai thue GTGT cua doanh nghiep X có s6 lieu:
- Thue GTGT kS7truck chuyen sang: 0,15 t-ST
- Thue GTGT dau vao phuc vu hoat dOng xuat khau, phuc vu hoat dOng
kinh doanh tong nuck chiu thue phat sinh trong thang: 4,8 tS7 &rig.
- Tiing doanh thu (TDT) la 21,6 ty , trong do: doanh thu xuat khau
(DTXK) la 13,2 tST dOrig, doanh thu ban trong ntrac chiu thue GTGT la 8,4 tSr
dc'5ng.
TS/ le % DTXK/TDT = 13,2/21,6 x 100% = 61%.
14

- Thug GTGT dau ra cua hang Ma, dich vu ban trong nuerc la 0,84 tST
d'Ong.
SO thus GTGT dugc hoan theo thong da hang xuat khan dugc xac dinh
nhu sau:
SO thuS GTGT
chua khau trir = 0,84 tS7 dOng - (0,15 + 4,8) ty dOng
het dm thong
= - 4,11 t-ST dOng.
Nhu fay so thug GTGT chua khdu trir het dm thong la 4,11 tS7dOng.
- Xac dinh so thuS GTGT dau vao cua hang xuat khau
SO thus GTGT
dau vao cua =
hang h6a xuat
khau
= 2,507 tS, dOng
SO thus GTGT dau vao dm hang xuat khau (sau khi ba trir va sau khi
phan 136) chua khdu trir het la 2,507 ,tS7 dOng 16m, han (>) 300 tri'eu dOng, theo do
doanh nghiep dugc hoan 2,507 tS, &Ong tien thue GTGT theo thang/q4. SO thus
GTGT dau vao cua hang h6a, dich vu ban trong nu0c khong dugc hoan theo
thong la 1,603 t•ST dOng (1,603 tS7= 4,11 tS/ - 2,507 t-ST) dugc chuyen ky sau khdu
trir tiep.
DOi tugng dugc hoan thus trong mot so truing hop xuat khau nhu sau:
Doi v6ri tnrong hop U'y thac xuat khau, la co ser ,c6 hang h6a dy ,thac ,xuat khau;
doi gia cong chuyen tiep, la co so 14 hop &Ong gia ding xuat khau vii phia
nu0c ngoai; doi yeti hang boa xuat khau de thuc hien cong trinh xay dung &
nuot ngoai, la doanh nghiep c6 hang hoa, vat to xuat khau thuc hien cong trinh
xay dung er nuot ngoai; doi Tali hang hoa xuat khau tai chO la co . soy kinh doanh
c6 hang hoa xuat khau tai cho."
c) Sira dOi, b6" sung Khoan 5 Dieu 18 nhu sau:
, "5. Co s kinh doanh nOp thug gia tri gia tang theo phuang phap khau trir
thue dugc hoan thug gia tri gia tang khi chuyen dOi se, hiru, chuyen doi doanh
nghiep, sap nhap, hop nhat, chia, tach, giai the, pha san, cham ,dirt boat dOng c6
so thue gia tri gia tang nOp thira hoac so thus gia tri gia tang dau vao chua dugc
khau trir het.
Ca se, kinh doanh trong giai doan dau to chua di vao hoat &Ong san xuat
kinh doanh nhung phai giai the, pha san hoac cham dirt hoat dOng chua phat sinh
thus gia tri gia tang dau ra cua hoat dOng kinh doanh chinh theo du an dau to thi
chua phai dieu chinh lai so thue gia tri gia tang da ke khai, khau trir hoac da
4,11 tSr dong x 61%
15

dugc hodn. Co. so kinh doanh phai thong bao ca quan thus quail ly truc tier)
ye viec giai the, pha san, chasm art boat dOng theo quy dinh.
Twang hop co so kinh doanh sau khi lam clay du thu tuc theo quy dinh
cua phap luat ye giai the, pha san thi doi voi so thus GTGT da dugc hoan thuc
hien theo quy dinh cda phap luat ve giai the, pha san va quail 1)".1 thus; doi voi so
thus GTGT chua dugc hoan thi khong dugc giai quyet hoan thue.
Trueng, hop co sa kinh doanh cham dirt boat Ong va khong phat sinh
thuS GTGT dau ra cua boat Ong kinh doanh chinh thi phai nQp lai so thus da
dugc hoan vao ngan sach nha nuac. TruOng hop co phat ,sinh ban tai san chiu
thus GTGT thi khOng phai dieu chinh lai so thue GTGT &au vao tucmg irng cua
tai san ban ra.
Vi du 83: Nam 2015, doanh nghiep A trong giai doan dau to chuadi vao
boat Ong san xuat kinh doanh, doanh nghiep A có phat sinh so thus GTGT dau
vao cua giai doan dau to da dugc co quan thus hoan trong thang 8/2015 ,1a 700
trieu clang. Do kilo khan, thang 2/2016 doanh nghiep A quyet dinh giai the va co
van ban giri co quan thus ve viec se giai the thi trong giai doan doanh nghiep A
chua hoan thanh tuc phap 15/. de giai the, co quan thus chua thu hoi lai thus
GTGT da hoan. Hai mum ngay truck khi doanh nghiep A co dU thu tuc phap 15T
de giai the chinh thirc vao thang 10/2016, doanh nghiep thuc hien ban mot (01)
tai san da dau to thi doanh nghiep A khOng phai dieu chinh lai so
thus
GTGT
dau vao tucmg tai san ban ra (so thus da dugc co quan thue hoan) ; Doi
Teri nhimg tai san khong ban ra, doanh nghiep A phai ke khai dieu chinh de nOp
lai so thus GTGT da dugc hoan."
Dieu 2. San dOi, 136 sung Thong tir so 156/2013/TT-BTC ngay
6/11/2013 clia Bo Tai chinh htrO.ng da'n thi hanh mot so dieu ctia Lta't Quin
ly thus; Lu4t sun dOi, bo sung mgt so dieu ctia Lu4t Quin 1y thus va Nghi
dinh so 83/2013/ND-CP ngay 22/7/2013 dm Chinh phit (da dugc sira dOi, 136
sung theo Thong to so 119/2014/TT-BTC ngay 25/8/2014 ctia BO Tai chinh
va Thing fir so 151/2014/TT-BTC ngay 10/10/2014) nhir sau:
1. Sira doi, bo sung Dieu 11 (da dime sun doi , IA sung theo Thong tirA
so 119/2014/TT-BTC ngay 25/8/2014 dm BO Tai chinh) nhu sau:
a) Sira dOi diem d Khoan 1 Dieu 11 nhu sau:
"d) Tnremg hop ngueri nQp thuS có hoat Ong kinh doanh xay dung, lap
dat, ban hang yang lai ngoai tinh ma gia tri cong trinh xay dung, lap dat, ban
hang vangr laingoai tinh bao thus GTGT 1 -tST Ong trO len, va chuyen
nhuong bat Ong san ngoai tinh khong thuc tnrang hgp quy Binh tai diem c
khoan 1 Dieu nay, ma khong thanh lap don vi truc thuc tai dia phuong cap tinh
khac nai ngueri nOp thue có tru soy chinh (sau day goi la kinh doanh xay dung,
lap dat, ban hang yang lai, chuyen nhugng bat Ong san ngoai tinh) thi nguei
nOp thue phai nOp hO so khai thus cho co quan thus quan 1)"7 tai dia phucmg co
hog Ong xay dung, lap dat, ban hang yang lai va chuyen nhugng bat Ong san
ngoai tinh.
16

Can cir tinh hinh thuc to tren dia ban quan 1)%, giao Cuc truang Cuc Thue
dia phuang quyet dinh ve nai ke khai thue doi vii hog dOng xay dung, lap d4t,
ban hang yang lai ngoai tinh va chuyen nhuqng bat dOng san ngoai tinh.
Vi du 16: COng ty A tru so tai Hai Phong 14 hop dOng cung cap xi mang
cho Cong ty B CO tru sO. tai Ha NOi. Theo hop clong, hang hoa se duqc Cong ty
A giao tai cong trinh ma cong ty B dang xay dung tai Ha NOi. Hog &Ong ban
hang nay khong clugc goi la ban hang yang lai ngoai tinh. Cong ty A thuc hien
ke khai thue GTGT tai Hai PhOng, khong phai thuc hien ke khai thue GTGT tai
Ha NOi dOi doanh thu tir hop dOng ban hang cho Cong ty B.
Vi du 17: Cong ty B c6 tru so tai thanh phO HO Chi Minh c6 cac kho hang
tai Hai Phong, Nghe An khong co chic nang kinh doanh. Khi Ong ty B xuat
ban hang Ma tai kho o Hai Phong cho Cong ty C tai Hung Yen thi Cong ty B
khOng phai ke khai thue GTGT tai dia phuang nai c6 cac kho hang (Hai PhOng,
Nghe An).
Vi du 18:
- COng ty A c6 tru so tai Ha NOi 14 hop clOng Cong ty B chi de thuc
hien tu van, khao sat, thiet ke cong trinh duqc xay dung tai San La ma Cong ty
B la chil dau tu thi hog dOng nay khOng phai hog &Ong kinh doanh xay dung,
lap dat ngoai tinh. Cong ty A thuc hien khai thue GTGT doi vii hop &mg nay
tai tru so chinh tai Ha NOi, khong phai thuc hien ke khai thue GTGT tai San La.
- COng ty A c6 tru so tai Ha NOi k5r hop dOng vii Cong ty C de thuc hien
cong trinh duqc xay dung (trong d6 c6 bao gom ca hog clOng khao sat, thiet ke)
tai San La ma COng ty C la chil dau tu, gia tri cong trinh bao gom ca thue GTGT
tren 1 ty &rig thi COng ty A thgc hien khai thue GTGT xay di :mg ngoai tinh dOi
voi hop dOng nay tai San La.
- COng ty A c6 tru so tai Ha N'OilT hgp dOng vii Cong ty Y de thuc hien
cong trinh ducrc xay dung (trong d6 c6 bao gom ca hog dOng khdo sat, thiet Ice)
tai Yen Bai ma COng ty C la chia dau tu, gia tri cong trinh bao gOm ,ca thue
GTGT la 770 trieu (long thi COng ty A khOng phai thuc hien khai thue GTGT
xay dung ngoai tinh dOi vii hop dOng nay tai San La
Vi du 19: COng ty B tru so tai Ha NOi ban may dieu hoa cho khach tai
Flea Binh (bao gOm ca lap at) thi Cong ty B khong phai ke khai thue GTGT tai
Hoa Binh.
Vi du 20: Cong ty A co tru tai Ha NOi mua 10 can nha thuc 1 du an
cua COng ty B tai thanh pH) HO Chi Minh. Sau do Cong ty A ban lai cac can nha
nay va thuc hien rxuat h6a don chokhach hang C thi COng ty A phai thuc hien ke
khai, nOp thue doi vii hog dOng chuyen nhuang bat dOng san ngoai tinh theo ty
le % doanh thu vii co quan time tai thanh phO Ho Chi Minh."
b) Sda dOi diem e khoan 1 nhu sau:
"Truong hop ngtrei nOp thue c6 cong trinh xay dung, lap dat ngoai tinh
lien quan tad nhieu dia phuang nhu: xay dung duOng giao thong, duemg day tai
17

dien, duOng Ong (fan nu6c, dan dau, dan khi,..., khong xac dinh dugc doanh thu
cfra cong trinh a tirng dia phuong cap tinh thi ngu6i nap thud khai thud gia tri
gia tang cua doanh thu xay dung, lap dat ngoai tinh chung voi ho so khai thud
gia tri gia tang, tai tru chinh va nOp thud GTGT cho cac tinh nai c6 cong trinh
di qua. SO thud GTGT phai nOp cho cac tinh dugc tinh theo t-S7 le (%) gia tri dau
tu cira cong trinh tai tong tinh do ngu6i nOp thud tu xac dinh nhan (x) vOi 2%
doanh thu chua, c6 thud GTGT cua hog dOng xay dung cong trinh.
So thud GTGT da nOp (theo chirng tix nOp thud) cua hoat dOng xay dung
cong trinh lien tinh dugc trir (-) vao so thud phai nOp tren Ta khai thud GTGT
(mau so 01/GTGT) cua ngoai nOp thud tai tru sa chinh.
Ngueli nOp thud 14p Bang phan )36 s6 thud GTGTphai nOp cho cac dia
phuong nai c6 cong trinh xay dung, lap dat lien tinh (mau so 01-7/GTGT ban
hanh kern theo Thong tu nay) va sao kern theo T6 khai thud GTGT cho Cuc
Thud not dugc huang nguon thu thud GTGT."
c) Sira dOi diem b Khoan 3 Dieu 11 nhu sau:
"b) H?5 so khai thud gia tri gia tang thang, qu5T dp dung phuong phap khau
trir thud:
- Ter khai thud gia tri gia tang theo mau se; 01/GTGT ban hanh kern theo
ThOng tu nay (thay the cho mau T6 khai thud gia tri tang theo mau so 01 /GTGT
ban hanh kern theo Thong tu so 119/2014/TT-BTC ngay 25/8/2014 dm BO Tai
chinh).
TruOng hop ngueyi ,nOp thud c6 hog clOng kinh doanh xay dung, la'p dat,
ban hang yang lai, chuyen nhugng bat dOng san ngoai tinh hoac c6 ca so' san
xuat truc thuOc tai dia phuong khac not dung tru set chinh thi ngueyi nOp thud
nOp ding Ter khai thud GTGT tai lieu sau:
- Bang tong hop s6 thud gia tri gia tang da nOp ciia , doanh thu kinh doanh
xay dung, lap d4t, ban hang yang lai, chuyen nhugng bat Ong san ngoai tinh
(neu co) theo mau so 01-5/GTGT ban hanh kern theo Thong tu s6 156/2013/TT-
BTC ngay 06/11/2013 dra BO Tai chinh.
- Bang phan be; thud GTGT cho dia phuong not dung tru s6 chinh va cho
cac dia phuong not c6 co sa san xuat true thuOc khong thuc hien hach town ke
toan (neu co) theo mau so 01-6/GTGT ban hanh kern theo Thong tu so
156/2013/TT-BTC ngay 06/11/2013 cira BO Tai chinh.
- Bang phan bO se; thud GTGT phai nOp cho cac dia phuong not c6 cong
trinh xay dung, Yap OA lien tinh (neu co) theo mau so 01-7/GTGT ban hanh kern
theo Thong tu nay."
d) Sira dOi diem b khoan 5 Dieu 11 nhu sau:
"b) HO so khai thud GTGT thang/qu)"7 tinh theo phuong phap truc tiep
tren doanh thu la T6 khai thud gia tri gia tang mau so 04/GTGT ban hanh kern
theo Thong to so 156/2013/TT-BTC ngay 06/11/2013 dm BO Tai chinh."
e) Sira dOi Khoan 6 Dieu 11 nhu sau:
18

"6. Khai thus gid tri gia tang doi vbi hoat Ong kinh doanh xay dung, lap
dat, ban hang yang lai va chuyen nhtrang bat Ong san ngoai tinh khOng thuOc
trugng hop hugng dan tai diem c khoan 1 Dieu nay.
, a) Ngtred nOp thus kinh doanh xay dung, lap dat, ban hang yang lai,
chuyen nhugng bat Ong san ngoai tinh thi khai thus gia tri gia tang tam tinh
theo tST le 2% doi Tad hang hod chiu thus suat thus gid tri gia tang 10% hoa.c
theo ty le 1% dOi voi hang hod chiu thue suat thue gia.tri gia tang 5% tren doanh
thu hang hod chua c6 thue gid tri gia tang veri co quan Thue quan lY dia phucmg
nai c6 boat Ong xay dung, lap Of, ban hang yang lai, chuyen nhugng bat Ong
san ngoai tinh.
b) HO so khai thuS gia tri gia tang dOi voi hoat Ong kinh doanh xay
lap dat; ban hang yang lai, chuyen nhugng bat Ong san ngoai tinh la To khai
thus gid tri gia tang theo mau so 05/GTGT ban hanh kern theo Thong to so
156/2013/TT-BTC ngay 06/11/2013 cila BO Tai chinh.
c) HO' so khai thus gia tri gia tang dOi vari boat Ong kinh doanh xay dung,
lap dat, ban hang yang lai, chuyen nhugng bat Ong san ngoai tinh dugc nOp
theo ding lan phat sinh doanh thu. Truerng hop phat sinh nhieu lan nOp ho so
khai thus trong mot thang thi ngueyi n'Op thus c6 the clang kY yai Ca quan thus
not nOp hO so khai thus de n'Op hO so khai thus gia tri gia tang theo thang.
d) Khi khai thus vbi co quan thuS quan 13'T true tiSp, nguoi nOp thuS phai
tong hop doanh thu phat sinh va so thue gia tri gia tang da nap cUa doanh thu
kinh doanh xay di:mg, lap dat, ban hang yang lai, chuyen nhugng bat Ong san
ngoai tinh trong hO so khai thus tai try sb chinh. So thus da nOp (theo chimg tir
nOp tien thus) cua doanh thu kinh doanh xay dung, lap dat, ban hang yang lai,
chuyen nhugng bat dOng sari ngoai tinh dugc trir yao so thus gid tri gia tang phai
nOp theo to khai thue gia tri gia tang cila ngtthi nOp thue tai try sO . chinh."
2. Sira dOi Khoin 3 Dieu 13 nhir sau:
"3. HO so khai thus fiat thu dac biet
- To khai thus tieu thu dac biet theo inAu so 01/TTDB ban hanh kern theo
Thong to so 156/2013/TT-BTC ngay 06/11/2013 cUa Bo Tai chinh."
3. Sira coi Dieu 20 nhrr sau:
a) Sira dOi diem d Khoan 3 Dieu 20 nhu sau:
"d) Khai thus dai vo.i hang van tai nubs ngoai
TO cha lam dai lY tau Bien hoac dai lY giao nhan van chuyen hang 116a
cho cac hang van tai nuac ngoai (sau day goi chung la dai lY cUa hang van tai)
co trach nhiem khau trir va n'Op thus thay cho cac hang van tai nu& ngoai.
, HO so khai thus dOi ygi hang Van tai nubs ngoai dugc nOp cho co quan
thue quan lY truc tiep ben dai 13'7 ciaa hang van tai.
Khai thue doi vgi hang van tai nuot ngoai la tam n'Op theo quY ya quySt
town theo nam."
19

b) Sira dOi diem d2 khoan 3 Dieu 20 nhu sau:
"d.2) Ho sa Thong bao mien, giam thug theo Hiep dinh:
Trugng hop hang van tai nuoc ngoai thuc dien dugc mien thug, giam
thug do ap dung Hiep dinh tranh danh thug hai lan gifra Viet Nam va nuoc, vung
lanh filo khac thi thuc hien them cac thu tuc sau:
Tai Tey khai thug doi vOi hang van tai nuoc ngoai, hang van tai nuoc ngoai
hoac dai 151 dm hang van tai nuoc ngoai phai gdi cho ca quan thug hO sa thong,
bao thuc dien mien, giam thug theo Hiep dinh. so. Om:
- Thong bao thuc dien mien, giam thug theo Hiep dinh theo mau so
01/HTQT ban hanh kern theo Thong to nay;
- Ban gOc (hoac ban chip dal &roc chdng thuc) Gidy chUng nhan cutrit do
ca quan thug cua nuoc, rang lanh thO nai hang tau nuoc ngoai cu tru cap cho
nam tinh thug ngay truck nam thong bao thuc dien mien, giam thug theo Hiep
dinh da dugc hop phap h6a lanh su.
Dai ly cua hang van tai nuoc ngoai tai Viet Nam hoac Van phong Dai
dien cua hang van tai nuoc ngoai co trach nhiem luu trir cac ho sa, tai
chimg tir theo quy dinh
,
Bo
Luat toan, Nghi, dinh huong dan Ludt ke toan va
Lu'at Hang hai va xuat trinh khi co quan thug yeu cau.
Trueng hop hang van tai nuoc ngoai hoac dai ly dm hang van tai nuoc
ngoai ity quyen ,cho dai dien hop phap thuc hien thil tuc Ai) dung Hiep dinh phai
n6p them ban gOc giay uy quyen.
Ket thiic nam, hang van tai nuoc ngoai hoac dai 1T cua hang van tai nuoc
ngoai giri ca quan thug Giay chimg nhan cu tru da dugc hop phap h6a lanh su
dm hang tau cho nam d6.
Tnreng hop nam truck do da thong bao thuc dien mien, giam thug theo
Hiep dinh, thi cac nam tiep theo hang van tai nuoc ngoai hoac dai 17 cua hang
van tai nuoc ngoai chi can thong bao bat IcT su thay dOi nao ye cac thong tin da
thong bao tai mAlu so 01/HTQT cua nam truck do va cung cap cac tai lieu tuong
ung voi viec thay doi.
Trueng hop cac hang van tai nuoc ngoai c6 cac dai 17 tai nhieu dia
phucmg Viet Nam hoac cac dai ly cua hang van tai nuoc ngoai c6 cac chi
nhanh hoac van phOng dai dien (sau day goi chung la chi nhanh) tai nhieu dia
phucmg a Viet Nam thi cac hang van tai nuoc ngoai hoac dai 17 dm hang van tai
nuoc ngoai n6p ban goc (hoac ban chup da &roc chimg thuc) Giay chimg nhan
cu tru cid hop phap h6a lanh su cho Cuc Thue dia phuang nai dai 1T dm hang
van tai nuoc ngoai c6 tru chinh; rgiri ban chup Giay chimg nhan cu da hop
phap hoa lanh su tai cac Cuc Thue diayhucmg nai hang van tai nuoc ngoai c6
chi nhanh va ghi ro nai da nOp ban goc (hoac ban chup da duce chimg thuc)
trong Thong bao thu6c dien mien, giam thug theo Hiep dinh".
4. Sim dt;i, bt) sung Dieu 27 nhtr sau:
20

, "Dieu 27. Elting tien nOp thue va xac dinh doanh thu, chi phi, gia tinh
thue va cac khoin nOp ngan sach nha mr&c.
1. Nguoi n6p thue thuc hien nOp thue va cac khoan n6p ngan sach nha
nu& bang d6ng Viet Nam, trix truang hgp dugc n6p thue bang ngoai te theo quy
dinh cua phaplu4t.
2. Trueng hop nguai n6p thue có nghia vu phai nOp bang ngoai to nhtmg
dugc ca quan c6 tham- quyen cho phep n6p ,thue bang dOng Viet Nam thi nguoi
n6p thue va quan quail thue can cir so tien Viet Nam Wong tren chung tir
n6p tien vao ngan sach nha nu6c va ty gia quy dinh tai Khoan nay de quy doi
thanh so tien bang ngoai te de thanh town cho khoan nghia vu phai Op bang
ngoai te, cu the nhu sau:
Tnr6ng hop n6p tien tai ngan hang thtrong mai, to chirc tin dung, Kho bac
Nha nuac thi ap dung ty gia mua vao dia ngan hang thucmg mai, to chirc tin
dung nai ngtroi nop thue mO. tai khoan tai thai diem ngu6i nOp thue nOp tier' vao
ngan sach nha nu6c.
Vi du: COng ty X la ngu6i n6p thue c6 nghia vu phai n'Op bang ngoai to
nhung dugc Cu quan c6 tham quyen cho phep n6p thue bang dOng Viet Nam.
COng ty X ma tai khoan tai 3 ngan hang la Ngan hang A, Ngan hang B va Ngan
hang C. Ngdy 21/3/2015, ty gia mua vao dong do la My tai Ngan hang A la
21.300 VND/USD, tai Ngan hang B IA 21.310 VND/USD, tai Ngan hang C la
21.305 VND/USD. Ngay 21/3/2015, Cong ty X n'Op thue bang dOng Viet Nam
tai to chirc tin dung D hoac Kho bac Nha nu& quan E thi Cong ty X dugc ap
dung ty gia mua vao cua mot trong ba ngan hang A, B, C. Neu Cong ty X n6p
thue bang dong Viet Nam tai Ngan hang A thi ap dung ti gia la 21.300
VND/USD.
3. Tnreng hop phai sinh doanh thu, chi phi, gia tinh thue bang ngoai thi
phai quy doi ngoai ra dong Viet Nam theo ty gia giao dich dux te theo huong
dan cila B6 Tai chinh tai Thong tu so 200/2014/TT-BTC ngay 22 thang 12 nam
2014 hu6ng dan ye the dq ke town doanh nghiep nhu sau:
- 1)7' gia giao dich thgc to de hack town doanh thu la ty gia mua vao cua
Ngan hang thucmg mai nai nguOi n6p thue ma tai khodn.
- TS, gia giao dich thuc te de hach toan chi phi la ty gia ban ra cua Ngan
hang thuung mai nai nguei n6p thue ma tai khoan tai th6i diem phat sinh giao
dich thanh town ngoai te.
- Cac truang hop cu the khac thuc hien theo huang clan cila BO Tai chinh
tai Thong tu so 200/2014/TT-BTC ngay 22 thang 12 nam 2014."
5. Sira dOi, bO sung diem a va diem d Khoin 1 Dieu 31 (da duvc sira
dOi, 136 sung tai khoan 1 Dieu 21 Thong ter 151/2014/TT-BTC) nhtr sau:
"1. Sda doi, bO sung diem a va diem d Khoan 1 Dieu 31 nhu sau:
"a) Bi thiet hai vat chAt gay Anh huong truc tiep den san xuAt, kinh doanh
do gap thien tai, hoa hoan, tai nan bat n26.
21

Thit hai vat chat la nth:rng ton that ve tai san cua ngtrai nOp thug, tinh
ducrc bang tien nhu: may mac, thiet bi, phucmg tien, vat tu, hang hod, nha
xtrong, till so lam viec, tien, cac giay có gia tri nhu tien.
Tai nan bat nge. la viec khong may xay ra dOt ngOt ngoai muon cua
ngueri nOp thue, do tac nhan ben ngoai gay ra lam anh huOng true tiep den boat
dOng san xuat, kinh doanh cua ngtroi nOp thue, khong phai do nguyen nhan to
hanh vi vi pham phap luat. Nhang tn./Ong hop dugc coi la tai nan bat 'ngo. bao
tai nan giao thong; tai nan lao dOng; mac berth hiem ngheo; bi ,dich benh
truyen vao thei gian va tai nhang viing ma co. quan có tham quyen da cong
1DO có dich benh tniyen nhijm; cac truong hop bat kha khong khdc.
Danh nwc ve benh him ngheo thuc hien theo quy dinh tai cac van ban quy
pham phap luat".
"d) Khong có kha nang nOp thue dung ban do gap kilo khan dac biet khac."
6. Bai bo diem c khoan 1, diem c khoin 2, diem c khoin 3 Dieu 31
Thong tir 156/2013/TT-BTC ngay 06/11/2013 cua BO Tai chinh va khoin 2
Dieu 21 Thong tir 151/2014/TT-BTC 10/10/2014 cua BO Tai chinh
Doi veri cac tnr&ng hop gia han nOp thug theo quy dinh tai diem c khoan 1
Dieu 31 Thong tu 156/2013/TT-BTC ngay 06/11/2013 dia. BO Tai chinh, co'
quan thue da ban hanh quyet dinh gia han nOp thue truck ngay 01/01/2015 thi
dugc tiep tic thuc hien den khi het hieu luc cua quyet dinh.
7. Sira doi, bO sung diem d khoin 3 Dieu 31 nhtr sau:
"d) Doi voi truong hop neu tai diem d khoan 1 Dieu 31 Thong tu
156/2013/TT-BTC:
- Van ban de nghi gia han nOp thue cua nguOi nOp thue theo mau s6
01/GHAN ban hanh kern theo Thong tu 156/2013/TT-BTC;
- Van ban cua co' quan thue quan lY truc tiep giri co quan thue cap tren,
trong dO: xdc nhan rkho khan ctac biet Ira nhang nguyen nhan gay ra khO khan do
ma ngueri nOp thue khong co kha nang nOp dung han so tien thue no theo. de
nghi, giai trinh cua nguOi nOp thue tai van ban de nghi gia han;
- Ban sao cac van ban ve gia han , xod nq, mien thug, giam thue doi vari
nguari nap thue cua co' quan thue ban hanh trong thoi gian 02 (hai) nam tnrot dO
(neu có);
- Quyet dinh dia co quan nha nuerc co tham quyen có anh huOng den san
xuat kinh doanh cua nguoi nOp thue khi thuc hien quyet dinh (neu co)."
8. Sira dOi diem b.2 khoin 2 Dieu 32 nhir sau:
"b.2) NOp thay cho ngueri nOp thue trong truong hop qua thoi ,han dan
tien thue tong thang ma nguO
,
i nOp thue chua nOp, bao tien thue dugc
nop dan va so tien cham nOp tinh theo mdc 0,05% moi ngay."
9. Sum doi, bO" sung khoin 2 Dieu 34 nhir sau:
"2. Xdc dinh tien cham nOp tien thue
22

a) D6i vni khoan lien thus no phat sinh tux ngay 01/01/2015 thi tien cham
n6p dirge tinh theo mire 0,05% so tien thue cham n6p tinh tren rn6i ngay cham
n6p.
b) Doi voi khoan tien thus ng phat sinh truck ngay 01/01/2015 nhung sau
ngay 01/01/2015 van chua n6p thi tinh nhu sau: tru6c ngay 01/01/2015 tinh phat
cham n6p, tien cham nop theo quy dinh tai Luat quan 13", thue so 78/2006/QH11,
Luat sir' a dOi, bo sung mot so dieu cua Luat quan 1y thue so 21/2012/QH13, tir
ngay 01/01/2015 tinh tien cham nOp theo quy dinh tai Luat sira dOi, bO sung mot
so dial &la cac luat ve thue so 71/2014/QH13.
Vi du 44: Nguoi nOp thus B no 100 trieu d'Ong tien thus GTGT thu6c t6
khai thus GTGT thang 8/2014, thai han nOp thuS cham nh'Ot la ngay 22/9/2014
(do ngay 20/9/2014 va ngay 21/9/2014 la ngay nghi). Ngay 20/01/2015 ngtroi
nOp thus n6p so tien thus nay vao ngan sach nha rank, so ngay cham nOp dune
tinh tir ngay 23/9/2014 den ngay 20/01/2015, so tien cham n6p phai nOp la 6,2
trieu &rig. Cu the nhu sau:
- Truck ngay 01/01/2015 tien cham n6p dugc tinh nhu sau:
+ Tir ngay 23/9/2014 den ngay 21/12/2014, so ngay chain n6p IA 90 ngay:
100 trieu x 0,05% x 90 ngay = 4,5 trieu d'Ong.
+ Tir ngay 22/12/2014 den ngay 31/12/2014, s'6 ngay cham n6p la 10
ngay: 100 trieu x 0,07% x 10 ngay = 0,7 trieu &Ong.
- Tir ngay 01/01/2015 den ngay 20/01/2015, so ngay cham n6p la 20
ngay: 100 trieu x 0,05% x 20 ngay = 1 trieu (long."
"e) Truong hop ngtroi nop thus khai thieu tien thus cua IcS7 thus phat sinh
truck ngay 01/01/2015 nhung sau ngay 01/01/2015, ca quan nha nuac c6 tharn
quyen phat hien qua thanh tra, kiem tra hoc ngtred n6p thue to phdt hien thi Op
dung tien cham nOp theo mirc 0,05%/ngay tinh tren so lien thue khai thieu tir
ngay phai n6p theo quy dinh cua phap luat den ngay ngtroi n'Op thue n6p tien
thus khai thieu vao ngan sach nha nuac."
10. BO sung Dieu 34a nhu. sau:
"Dieu 34a. KhOng tinh tien chain niip
, 1.
von
n6p thue cung img hang hod, dich vu throe thanh toan bang
nguon vOn ngan sach nhA nuac nhung chua &lye dan vi sir dung von ngan sach
nha nuac thanh town (sau day goi Chung IA nguoi n6p thue) nen khong nOp thus
kip thei an den ng thus thi khOng phai nOp tien cham nOp tien thus.
Trueing hop ngu6i n6p thus cung img hang hod, dich vu dugc thanh town
mot phdn tir nguon von ngan sach nha nuac, phan con lai tir nguon ngoai ngan
sach, nhung chua dugc don vi, sir dung von ngan sach nha nuac thanh town nen
khong n6p thus kip th6i dan den ng thus thi nguiyi n6p thus khong phai n6p tien
cham nop doi yeti so tien thus tuang img vni phan duge thanh town tir ngan sach
nha nuac.
23

Dan vi sir dung von ngan sach nha nugc la dan vi mo tai khoan tai Kho
bac nha nugc dugc giao du toan chi ngan sach nha nugc theo quy dinh cua Luat
ngan sach nha nugc.
Vi du: Ngugi nap thug A cung cap hang h6a X cho don vi B (don vi sir
dung von ngan sach nha nugc) gia tri hang hga X la 100 trieu dOng, trong do 40
trieu dugc thanh toan tir NSNN, 60 trieu dugc thanh toan tir nguon ngoai ngan
sach nha nu& Ngugi nOp thug A chua dirge dan vi B thanh toan 100 trieu
&Ong.
Ngirgi nOp thug A no thug la 70 trieu dOng, ngirgi nOp thug A thuOc
throng hop khong phai nOp tien cham nOp doi vgi so thug la 40 trieu dong.
, 2. Pham vi tien thug va thi gian khOng tinh tien cham nOp tien thug
doi voi trugng hop ngugi nOp thug cung I:mg hang hod, dich vu dugc thanh toan
bang nguon von ngan sach nha nuoc nhung chua dugc don vi sir dung von ngan
sach nha nuac thanh toan
a) Khong tinh tien
tien
d6i vari tien thug con ng, so tien thug ng
nay khong virgt qua so tien ngan sach nha nueic chua thanh toan cho nguiyi nOp
thug.
Tnrerng hop nguoi nOp thug nq thug cua nhieu kY ke khai thug thi tong so
thug ng cua cac kY ke khai khong vugt qua so tien ngan sach nha nu& chua
thanh toan.
b) Thai gian khOng tinh cham nop tien thug dugc tinh tir ngay ngirgi nOp
thug phai nOp thug den ngay don vi dung von ngan sach nha nuoc thanh toan
cho nguai nOp thug va khong vugt qua thgi gian ngan sach nha nugc chua thanh
toan cho ngtrgi nOp thug.
3. Trinh tu, thu tuc khong tinh tien cham nOp
a) Ngirgi nOp thug thuOc trugng hap khong phai nOp tien cham nOp theo
quy dinh tai khoan 1 Dieu nay cung cap cho co quan thug quan 13"/ truc tiep van
ban, xac nhan dm don vi sir dung von ngan sach nha nuot viec ngirgi nOp
thug chua dugc thanh toan theo mau so 01/TCN ban hanh kern theo ThOng to
nay.
b) Ca quan thug ban hanh quyet dinh ve viec kiem tra tai tru cua ngueri
nOp thug, thoi gian kiem tra tOi da la 03 ngay lam viec. Sau khi kiem tra, co
quan thug xac dinh:
- Neu ngugi nOp thug thuOc truong hop khOng phai nOp tien cham nOp thi
co quan thug ban hanh thong bao ve viec ngirgi nOp thug khong phai nOp tien
cham nOp thug.
- Neu ngirgi nOp thug thuOc trugng hop phai nOp tien cham nOp thi co
quan thug ban hanh thong bac, ye viec ngugi nOp thue phai nOp tien cham nOp
thue, (thong bao tien thug ng, tien phat va tien chain nOp) va cung the thi hanh
quyet dinh hanh chinh thug theo quy dinh cua phap luat.
Vi du:
24

Ngay 20/02/2015, ngugi n'Op thus A nOp to. khai thus GTGT, so thus phai
Op la 30 trieu dOng. Tai thari diem nay, ngan sach nha nugc chua thanh toan
cho nguari nop thue A so tien la 100 trieu gong. Sau khi kiem tra, ca quan thus
xac dinh ngugi nOp thue A thuc trueng hop khOng phai nop tien cham nOp doi
voi so thus GTGT 30 trieu (long den khi dugc ngan sach nha nu& thanh toan.
Den ngay 31/3/2015, nguari nOp thus A nOp guy& toan thus TNDN, s6
tien thus TNDN phai Op la 80 trieu (long. Tai thgi diem nay, ngan sach nha
nugc van chua thanh toan cho nguei nOp thus A so tien 100 trieu dong. Nguari
nOp, thus A tiep tuc thuc trugng hop khong phai nOp tien cham doi Wei so
thus TNDN 70 trieu &Ong den khi dugc ngan sach nha nugc thanh toan. So tien
thus con lai la 10 trieu dong, neu nguari nop thus A chua nOp vao ngan sach nha
nugc theo quy dinh thi phai tinh tien cham nOp.
c) Sau khi dugc ngan sach nha nuot thanh toan, ngugi nOp thus thuc hien
nOp tien thus vao ngan sach nha nugc va thong
de
cho co quan thue theo mau
so 02/TCN ban hanh kern theo Thong to nay de co quan thus c6 co so tinh lai
cac khoan tien thus ng, tier' cham nop va xac dinh chinh xac so ngay khong phai
nOp tien cham nOp cna nguoi nop thus.
4. Trach nhiem cua nguari nOp thus
Ngugi nOp thus c6 trach nhiem nop tien thus vac ngan sach nha nu& ngay
sau khi dugc clam vi sir dung von ngan sach nha nugc thanh toan cho ngtrad nop
thue.
5. Trach nhiem cua clan vi sir dung von ngan sach nha mak
Dan vi sir dung von ngan sach nha nugc c6 trach nhiem xac nhan tinh trang
thanh toan cho nguari nOp thue va chiu trach nhiem tnr6c phap luat ye viec xac
nhan nay.
6. Trach nhiem cua ca quan thus
a) Ca quan thus thuc hien giam sat viec thuc hien nghla vu thus cua nguai
nOp thus, neu phat hien nguoi nOp thus dugc,dan Vi sir dung von ngan sach nha
nuot thanh toan nhung khong nOp kip thei tien thus ng vao ngan sach nha mak
thi ca quan thue ban hanh thong bao tien thus no ., tien phat va tien cham nOp,
theo do tinh tier' cham nOp ke to ngay ke tiep ngay nguari nOp thus dugc thanh
toan va thuc hien cuang che thi hanh quyet dinh hanh chinh thus theo quy dinh
cua phap luat.
b) Ca quan thus chua thuc hien bien phap ctfang the thi hanh quyet dinh
hanh chinh thus doi vgi trugng hop khong tinh tien cham nOp theo quy dinh tai
Dieu nay.
7. Trach nhiem cua ca quan Kho bac nha nugc
Ca quan Kho bac nha nugc c6 trach nhiem phOi hop vgi ca quan thus trong
viec cung cap thong tin ye tinh hinh thanh toan nguon von ngan sach nha nuo.c."
11. Sira dOi, bo sung Dieu 35 nhu. sau:
25

a) Sim d6i, b6 sung Khoan 2 nhu sau:
"2. Xac dinh s6 tien cham n6p duoc mien
a) Truerng hop ngueri n6p thus gap thien tai, hoa hoan, tai nan bat nger, dich
benh: so lien cham n6p &roc mien tinh tren se tien thus con no tai then diem xay
ra thien tai, hoa hoan, tai nan bat nger, dich benh va so tien cham n6p dugc mien
nay khOng vuot qua gia tri tai san, hang hod bi thiet hai.
b) Truerng hop nguoi n6p thue bi benh hiem ngheo: so tien cham nOp &roc
mien tinh tren so tien thus con no tai theri diem mac benh hiem ngheo va so tien
cham n6p dugc mien nay khOng vuot qua chi phi kham, chira benh."
c) Tnrong hop ,NNT gap bat kha khang khac: tien cham n6p dugc mien
tinh tren so tien thus con no tai thOfi diem gay nen tinh trong bat kha khang khac
va so tien cham n6p dugc mien nay khong vuot qua gia tri tai san, hang hod bi
thiet hai."
b) Sira doi, b6 sung diem b.1, b.2 khoan 3 nhu sau:
"b.1) Truong hop do thien tai, hod hoan, tai nan bat ngef, dich benh, phai
c6:
- Bien ban xac dinh mirc (16, gia tri thiet hai ye tai san cila co quan c6
tham quyen nhu HOsi (long dinh gia do Si Tai chinh thanh lap, hoac cac cong ty
dinh gia chuyen nghiep cung cap dich vu dinh gia theo hop &rig, hoac Trung
tam dinh gia cua So Tai chinh;
- Van ban xac nhan ve vi'ec ngueri, n6p thug c6 thiet hai tai nai xay ra thien
tai, hoan, tai nan bat nger va thoi diem xay ra thien tai, h6a hoan, tai nan bat
nger, dich benh cua mot trong cac co quan, to chirc sau: cong an cap xa, phirerng
hoac UBND cap xd, phuOng, Ban quan ly Khu cong nghiep, Khu the xuat, Khu
kinh to nai xay ra thien tai, hod hoan, tai nan bat nger hoac to clu:rc ciru 116, dm
nan;
- Fite) so b6i thuong thiet hai &roc co quan bao hiem chap nhan boi thuerng
(nSu c6);
- IR') so quy dinh trach nhiem cUa to chirc, ca nhan phai b6i thuerng (nSu
co).
b.2) Tnrong hop ca nhan bi benh hiem ngheo thi phai có xac nhan da
kham chita benh tren „ y ba, theri diem xac nhan dm co so kham chia benh
dugc thanh lap theo quy dinh cua phap luat; chi phi kham, chtla benh c6 day du
chimg ,tir theo quy dinh; ho so thanh toan chi phi kham, chira benh cilia co quan
bao hiem (nSu co)."
c) B6 sung Khoan 5 vao Dieu 35 nhu sau:
"5. Trinh tlr giai quyet h6 so mien tien cham n6p
a) Trong thari han 60 (sau mixed) ngay ke tin ngay xay ra gap thien tai, hoa
hoan, tai nan bat ngO, dich benh, benh hiem ngheo hoac truerng hop bat kha
26

khang khac ngugi nOp thug phai lap hO so' de nghi mien tien cham Op gui dgn
co quan thug' quan lY truc tiep.
b) Trugng hop hO so a nghi mien tien cham nOpchua day du theo quy
dinh, trong theri han 03 (ba) ngay lam viec, kg' tir ngdy tiep nhan ho so', co quan
thug phai thOng bao bang van ban cho ngugi n6p thug de nghi giai trinh hoac bO
sung ho Nguefi n6p thug phai giai trinh hoac bo sung ho so trong thgi han 10
(mugi) ngay lam viec kg' tir ngay co quan thug ban hanh van ban giai trinh hoac
bo sung ho sa.
, Neu ngugi n6p thug khong hoan chinh ha so theo yeu dm co quan
thug thi ngtrgi nOp thue khong thuOc trugng hop dugc mien tien cham nOp.
c) Trugng hop hO so de nghi mien tien cham n6p day dU, trong tiled han
10 (magi) ngay lam viec kg' tir ngay nhan dugc hO so., co quan thug quan ly truc
tiep ban hanh van ban giri ngugi nOp thug:
c.1) Van ban khong chap thuan,de nghi dm ngued nOp thug net' ngugi nOp
thug khong dieu kien dugc mien tien cham nOp.
c.2) Quygt dinh vg' viec mien tien cham nOp net' ngugi n6p thug thuOc
truong hop dugc mien tien cham Op." •
12. Sira ell Dieu 40 nhtr sau:
"Dieu 40. Hoan thanh nghia vy nOp thug trong trtrovg hyp xuat canh
1. Nguiyi Viet Nam xuat canh de dinh cua ntrac ngoai, ngugi Viet Nam
dinh cua nuoc ngoai, nguai nugc ngoai truck khi xuat canh tir Viet Nam phai
hoan thanh nghia vu nOp thug'.
2. Ca quan quail ly xuat nhap canh c6 trach nhiem &mg viec xuat canh
cua ca nhan khi c6 thOng bao bang van , ban hoac thOng tin din tir co quan
quan thug' ve viec du kien xuat canh chua hoan thanh nghia vu thug
theo quy dinh cua phap luat truck khi xuat canh."
13. Sira cloi khoan 2 Dieu 54 nhusau:
"2. HO so hoan thug
- Giay de nghi 'loan thug theo Hiep dinh tranh danh thug hai Lan theo mau
so 02/DNHT ban hanh kern theo Thong to nay.
- Ban gac (hoac ban chup da dugc chimg thuc) Giay chimg nhan cu trU do
co quan thug cua nuac cu tru cap da dugc hop phap hoa lanh su (ghi ro la dui
urging cu tru trong nam tinh thug nap).
Ban chup hop clang kinh te, hop dOng cung cap dich vu, hop dOng dai lY,
hop dong uSi thac, hop dOng chuyen, giao ding nghe hay hop clung lao &Ong 1$.-
vaitochirc,canhanVietNam,giaychimgnhantienguitaiVietNam,giay
chUng nhan gop von vao Cong ty tai Viet Nam (tuY theo loai thu nhap trong
tong tnrang hop cu the) c6 xac nhan cua ngugi nOp thug.
27

- Xac nhan cua to chdc, ca nhan Viet Nam kY ket hop dOng ve thari gian
va tinh hinh hoat d6ng thuc to theo hop &Mg (trd trueng hop hoan thue d'Oi v6i
hang van tai nuot ngodi).
- Giay lay quyen trong true:mg hap t6 chdc, ca nhan uS/ quyen cho dai dien
hop phap thuc hien thd tuc ap dung Hiep dinh. Truong hop to chdc, ca nhan lap
giay uST quyen de us, quyen cho dai dien hop phap thgc hien thd tuc hoan thue
vao tai khoan cua doi tuong khac can thuc hien thd tuc hop phap hoa lanh su
(neu viec uy quyen duoc thgc hien 6. nu6c ngoai) hoac cong chdng (neu viec uy
quyen &roc thuc hien tai Viet Nam) theo quy dinh.
Truong hop t6 chdc, ca nhan khOng the cung cap dd cac thong tin hoac
cac tai lieu theo yeu cau cua HO so hoar' thue theo Hiep dinh, de nghi giai trinh
Cu the tai Giay de nghi hoan thue theo Hiep dinh mau so 02/DNHT neu tren de
co quan thue xem xet, quyet dinh."
14. Sim en, WO sung Dieu 58 nhtr sau:
a) Sda doi, b6 sung Khoan 2 nhu sau:
"2. Cac truemg hop thuc dien kiem tra tnr6c khi hoan thue
- Hoan thue theo quy dinh cua dieu is& qu6c to ma nu6c C6ng hOa xa h6i
chd nghia Viet Nam la thanh vien. Rieng dOi v6i ho so hoan thue theo Hiep dinh
tranh danh thue hai lan cua cac hang van tai nu6c ngodi thi thuc hien theo huorng
d'a'n tai diem b Khoan 14 Dieu 2 Thong to nay.
- Ngueri n6p thue 6 nghi hoan thue Ian du, trir tnrong,hop de nghi hoan
thue thu nhap ca nhan. Ngueyi n6p thue de nghi hoan ,thue lan dau thu6c dien
kiem tra tn_r6c hoan thue la nguori n6p thue.. c6 ho so de nghi hoan thue gfri den
co quan thue lan dau va thuc doi tuong, truOng hop duoc hoan thue : Truemg
hop ngueyi n6p thue c6 ho so de nghi hoan thue gdi den co quan thue Ian dau
nhung khong thuc dien duov }loan thue theo quy dinh thi Ian de nghi hoan thue
ke tiep theo van xac dinh la de nghi hoan thue lan dau.
Nguoi n6p thue de nghi hoan thue trong thei han 02 (hai) nam, ke do
theli diem bi xir ly ye hanh vi tron thue, gian Ian ye thue.
Tnrerng hop ngued n6p thue co nhieu lan de nghi hoan thue trong theyi han
02 (hai) nam, neu trong lan de nghi hoan thue dau tien tinh tir sau thati diem bi
xd ly ve hanh vi tron thue, gian Fan ve thue, co quan thue kiem tra hO so hoan
thue cua nguiyi n6p thue, khOng c6 hanh vi khai sai dan den thieu so ,tien thue
phai n6p hoac tang sotien thue duac hoan quy dinh tai khoan 33 Dieu 1 Luat
sda doi, bo sung mot , dieu cua Luat Quan ly thue, hoac hanh vi tron thue, gian
lan thue quy dinh tai Dieu 108 Luat Quan ly thue va khoan 34 Dieu 1 Luat sda
doi, bO sung mot so dieu cua Luat Quail ly thue thi nhung lan de nghi hoan thue
tiep theo, hO so hoan thue cua nguai n6p thue khong thuc dien kiem tra tru6c
khi hoan thue. , Truemg hop phat hien nhung lan nghi hoan thue tiep theo,
nguoi n6p thue van co hanh vi khai sai dOi voi ho so hoan thue hanh vi tron
thue, gian tan thue quy dinh tai khoan 33 Dieu 1 Luat sda doi, be sung rn6t. so
dial cua Luat Quan ly thue, Dieu 108 Luat Quan ly thue va khoan 34 Dieu 1
28

Lot si:ra d i, 13,6 sung mot s6 dieu cua Lu4t Quan 1/ thug' thi ho so de nghi hoan
thug' van thuc doi tugng, kiern tra truck hoan theo dung thai han 02 (hai) nam
tir tiled diem bi xirl)"/ ve hanh vi ton thug', gian Fan ye thug'.
- Hang hoa, dich vu trong b6 hO so hoan thug cua ngueri ri8.p thug' khong
thuc hien giao dich thanh toan qua ngan hang theo quy dinh, bao gorn ca hang
h6a, dich vu mua ban trong not dia va hang h6a, dich vu xuat khau, nh'ap khau.
Quy dinh nay khong ap dung doi vai ho so .hoan thug' GTGT, cu the: Truerng
hop hang hoa, dich vu trong b8 he) sa de nghi hoan thug' GTGT khOng thuc hien
thanh toan qua ngan hang theo quy dinh cua phap luat thug' GTGT thi co quan
thug' khong phai thuc hien kiem tra tai try. sa ngueri nOp thug' truot khi hoan thug'
va xu 1y khong hoar' thug' GTGT dOi voi so thug' GTGT lien quan den hang h6a,
dich vu. nay.
Doanh nghiep sap, nhp, hop nhat, chia, tach, giai the, pha san, chuyen
doi hinh thuc ser hau, cham dirt hoat Ong; giao, ban, khodn, cho thug' doanh
nghiep nha nuac.
- Het thoi han theo thong bao bang van ban cUa co quan thug' nhung ,ngueri
n8p thug' khong giai trinh, b8 sung hO so hoan thug'; hoac c6 giai trinh, bo sung
lan hai nhung khOng chirng minh odugc so thug' da khai la dung. Quy dinh nay
khOng ap dung doi vai phan hang hoa, dich vu dU dieu kien va thu tuc he& thug'
theo quy dinh."
b) Sua doi, b6 sung Khoan 4 nhu sau:
"4. Kiem tra sau hoan thug' d6i voi ho so thuc dien hoan thug' truck, kiem
tra sau
a) Viec kiem tra sau hoar' thug phai dugc thuc hien trong thed han 01
(m6t) nam, kg' tir ngay c6 quyet dinh hoan thug' dOi vai cac truong hop sau:
- Co ser kinh doanh kg' khai 18 02 (hai) nam lien tuc lien kg' truck nam co
quyet dinh hoan thug' hoac c6 so to vuort qua von chu sa huu tinh den nam lien
tnr&c, nam c6 quyet dinh hoar' thug'. S6 18 dugc xac dinh theo h8 so quyet
toan thug' thu nh4p doanh nghiep; truorng hop c6 bien ban thanh tra, kiem tra cua
co quan quan ly nha nudrc c6 tham quyen thi so to dirge xac dinh theo ket 1u4n
thanh tra, kiem tra.
- Co se, kinh doanh dugc hoan thug' tir hog Ong kink doanh ba't Ong san,
kinh doanh thuang mai, dich vu. Truerng hop ca san xuat kinh doanh nganh
nghe tong hop khong tach rieng dugc so thug' dugc hoan to hoat Ong kinh
doanh bat Ong san, thuang mai, dich vu ma c6 tST le doanh thu cua hoat Ong
kinh doanh bat Ong san, thuang mai, dich vu tren tong doanh thu cua toan bo
hoat Ong san xuat kinh doanh cda co ser san xuat kinh doanh cua kST phat sinh
so thug' de nghi hoan tir tren 50% tro. thi ap dung kiem tra sau hoan trong thei
han 01 (mot) nam, kg' tir ngdy c6 quyet dinh hoan thug'.
- Ca so' kinh doanh thay dOi ,tru tir 02 (hai) lan,tro. len trong vOng 12
(muari hai) thang kg' tir ngay c6 quyet hoan thug' troy ye tnrac;
29

- Co so. kinh doan_i có sit thay doi bat thtrerng ye doanh thu tinh thue va so
thue dugc hoan trong giai loan 12 (mu6i hai) thing, ke tir ngay c6 quyet dinh
hoan thue tra ye tnrOc.
- Cac hang van tai nu6c ngoai de nghi hoan thue theo Hiep dinh tranh
danh thue hai
b) Doi voi truong hop khOng thu6c quy dinh tai diem a khoan nay, viec
kiem tra sau hoan thue dugc thuc hien theo nguyen the quan 13'7 rui ro trong thoi
han 10 (mixed) nam, ke tir ngay c6 quyet dinh hoan thue."
Dieu 3. Stra doi , bt• sung mot so dieu cua Thong tir so 39/2014/TT-
BTC ngay 31/3/2014 htro•ng dAn thi hanh Nghi dinh so 51/2010/ND-CP ngay
14 thing 5 nam 2010 va Nghi dinh so 04/2014/ND-CP ngay 17 thing 01 nam
2014 via Chinh ghu guy dinh ve boa don ban hang boa, sung ting dich vu
nhtr sau:
1. Sira dOi diem k Khoin 1 Dieu 4 nhtr sau:
"k) Hoa dan dugc the hien bang tieng Viet. Truerng hop can ghi them chit
mr6c ngoai thi chit nuov ngoai dugc dat ben phai trong ngoac don ( ) hoac Tat
ngay duoi d6ng tieng Viet yd. c6 nh6 han chit tieng Viet.
Chit s6 ghi tren hoa don la cac chit so to nhien: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9;
Ngu6i ban dugc lua chon: sau chit so hang nghin, trieu, ty , nghin ty, trieu tST, ty
t-5/phai dat dau cham (.), neu c6 ghi chi/ so sau chit so hang clan vi phai dat au
phay (,) sau chit so hang don vi hoac sir dung au phan cach so to nhien la au
phay (,) sau did so hang nghin, trieu, t-ST, nghin tY, trieu tST, tSity va sir dung au
cham (.) sau chit so hang dan vi tren chimg tir ke toan;
Deng tong tien thanh toan tren hoa clan phai dugc ghi bang ,chit. Tnrecng
hop chit tren h6a don la chit tieng Viet khong dau thi cac chit viet khOng dau
ten hoa don phai dam bao khong an t6i cach hieu sai Lech not dung cira h6a
dan
Moi mau hod don sir dung dm mot t6 chirc, ca , nhan phai c6 cling kich
thu6c (trir truOng hop hoa clan to in tren may tinh tien dugc in tit giay cu6n
khOng nhat thiet co dinh d6 dai, do dai dm hod clan phu thu6c vao d6 dai cua
danh muc hang hod ban ra)."
2. Stia doi gach dAu (long cued diem b Khoan 1 Dieu 6 nhtr sau:
"- Co van ban d'e nghi sir dung hoa clan to in (Mau s6 114 Phu luc 3 ban
hanh kern theo Thong to nay) va dugc ca quan thue quan 13'7 true tiep xac nh4n
du diet' kien. Trong th6i han 5 ngay lam viec ke tir khi nhan dugc van ban de
nghi cUa doanh nghiep, ca quan thue quan 13'r true tiep phai coy kien ye diet'
kien sir dung h6a dan to in dm doanh nghiep (Mau so 3.15 Phu luc 3 ban hanh
kern theo Thong to nay).
Truong hop sau 5 ngay lam viec ca quan quan 1)", thue true tiep khong c6
kien bang van ban thi doanh nghiep dugc sir dung hoa dan tut in. Thu truong
30

ca quan thue phai chiu trach nhiem ve viec khong coy kien bang van ban tra led
doanh nghiep."
3. BO sung khoin 4 vao Dieu 7 nhu. sau:
"4. Ngueri nap thue (bao g6m ca to chirc va ca nhan) kinh doanh thuc
tnrerng hop rui ro cao ve thue thi lap hoa don dien tir va giri thOng tin ten boa don
bang phuong thirc dien tir cho co quan thue de nhan ma xdc thuc hem dun tir ca
quan thue. Cac tnreng hop phai sir dung h6a don dien tir c6 ma xdc thuc dm ca
quan thue dugc thuc hien theo hugng dan rieng cua B6 Tai chinh."
4. Sam dOi khO cuOi diem b Khoan 1 Dieu 8 nhir sau:
"Trong thai han 5 ngay lam viec ke tir khi nhan dugc de nghi cua to chirc,
doanh nghiep, ca quan thue quail ly truc tiep phai c6 Thong bdo ye viec sir dung
hoa don dat in (Mau so 3.15 Phu luc 3 ban hanh kern theo Thong tu nay).
Truang hop sau 5 ngay lam viec ca quan van 1ST thue trtrc tiep khong c6
kien bang van ban thi doanh nghiep dugc sir dung h6a don cis* in. Thil truorng
co quan thue phai chiu trach nhiem ye viec khong coy kien bang van ban tra led
doanh nghiep."
5. Sira dOi Khoin 2 Dieu 9 nhu. sau:
"2. N6i ,dung Thong bdo phat hanh hoa don g6m: ten don vi phat hanh
hod don, ma so thue, dia chi, dien thoai, cdc loci hod don phat hanh (ten loci h6a
don, 14 hieu h6a don, 14 hieu mau so hoa don, ngay bat dau sir dung, s6 luong
hoa don thong bdo phat hanh (tir so... den sO...)), ten va ma so thue cua doanh
nghiep in hod dan, (dOi ,vai hod don dat in), ten va ma sO thue (neu co) to
chirc cung img phan mem to in hod don (doi vai hod don trr in), ten va ma so
thue (neu co) dm to chirc trung gian cung cap giai phdp hod don dien tir (doi vari
hod dun dien tir); ngay lap Thong bdo phdt hanh, ten, chir ky oh nguai dai dien
theo phap luat va dau dm don vi.
Truerng hop cdc ngan hang, to chirc tin dung va cdc chi nhanh ngan hang,
to chirc tin dung sir dung chimg tir giao dich 'dem hod don thu phi dich vu tir in
thi gui Thong bdo phdt hanh hod don kern theo hod dan mau den co quan thue
quan ly, clang ky cau trirc tao so hod don, khong phai clang 14 truck so lugng
phat hanh.
D6i vori cdc s6 hod don da thuc hien thOng bdo phat hanh nhung chua sir
dung het c6 in san ten, dia chi tren to hod don, khi co su thay doi ten, dia chi
nhung khong thay dOi ma so thue va co quan thue quan 1S/ trkrc tiep, neu to chirc
kinh doanh van co nhu cau sir dung hod don da dat in thi thuc hien dung dau ten,
dia chi mai vao ben canh tieu thirc ten, dia chi (la in san de tiep tuc sir dung va
gin thong bao dieu chinh thOng tin tai thong bdo phat hanh hod don den co quan
thue quan1Srtruc tiep (mau so 3.13 Phu luc 3 ban hanh kern theo Thong tu nay).
Tnrang hop co su thay d6i dia chi kinh doanh clan den thay d6i co quan
thue quan 1ST truc tiep, neu to chirc c6 nhu cau tiep tuc sir dung so hod don da
phat hanh chua sir dung het thi phai n6p bdo cao tinh hinh sir dung Ma don Tad
31

ca quan thue nai chuyen di va brig dau dia chi mai len hoa don, gir'i bang ke
hod dan chua sir dung (mau so 3.10 Phu luc 3 ban hanh kern theo Thong tu nay)
va th6ng bao dieu chinh thOng tin tai thong bao phat hanh hoa don den ca quan
thue nai chuyen den (trong dO neu ro so Ma don da phat hanh chua su dung, se
tiep tuc sir dung). Neu to chirc khong c6 nhu cAu sir' dung s6 hoa dan da phat
hanh nhung chua sir dung het thi thgc hien hut' cac so hod don chua sir dung va
thong bao ket qua hut' hoa dan v6i co quan thue nai chuyen di va thuc hien
thong bao phat hanh hoa dan mai yeti ca quan thue nai chuyen den.
TruOng hop c6 su thay Oi ve not dung da thong bao phat hanh, to chtic
kinh doanh phai thuc hien thong bao phat hanh mai theo hung dan tai khoan
nay."
.A •6. Bo sung khoin 2 vao Dieu 14 nhu. sau:
"2. Ngirei n6p thue (bao gom ca to chirc va ca nhan) kinh doanh trong 1inh
vuc nha hang, khach san, sieu thi va mot so hang hoa, dich vu khac co su dung he
thong may tinh tien, he thong cai dat phan mem ban hang de thanh wan thi thuc
hien ket not vai ca quan thue de giri thong tin cho co quan thue theo 10 trinh trien
khai cua ca quan thue."
7. Sim dOi, bO sung Dieu 16 nhusau:
a) Sira doi, 136 sung diem b Khoan 1 Dieu 16 (da dugc sira doi , 136 sung tai
Khoan 3 Dieu 5 Thong tu so 119/2014/TT-BTC) nhu sau:
"b) Ngithi ban phai lap hoa dan khi ban hang h6a, dich vu, bao gOm ca
cac tnrong hop hang hoa, dich vu dung de khuyen mai, quang cao, hang mau;
hang hod, dich vu clUng de cho, bieu, tang, trao dOi, tra thay Luang cho ngtrori lao
Ong (trir hang hod Juan chuyen not b6, tieu clUng not b0 de tiep tuc qua trinh san
xuat).
N6i dung tren h6a dan phai &mg not dung nghiep vu kinh to phat sinh;
khong dtroc tay )(Oa, sira chua; phai dung ding mau muc, loci muc khong phai,
khOng sir, dung muc dO; chi! va chit viet phai lien tuc, khong ngat quang,
khong viet hoac in de len chit in san va gach cheo phancon trong (neu co).
Trtrong hop hoa dan tu in hoac hoa don dat in &roc lap bang may tinh neu co
phan con tong tren hoa dan thi khong phai gach cheo."
b) Sira d6i, b6 sung diem b Khoan 2 Dieu 16 nhu sau:
"b) Tieu thi c "Ten, dia chi, ma so thue cua nguOi ban", "ten, dia chi, ma
so thue cua ngueri mua"
Ngtrai ban phai ghi dung tieu thirc "ma s6 thue" cua nguOi mua va nguOi
Tieu thirc ,"ten, dia chi" dm ngtrOi ban, ngtrOi mua phai viet day
truong hop viet tat thi phai dam bao xac dinh dung ngtrori mua, ngtreri ban.
Trueng hop ten, dia chi nguOi mua qua dai, ten h6a dan ngueri ban duot
viet ngan gon mot so danh tir thong dung nhu: "PhuOng" thanh "P"; "Quan"
thanh "Q", "Thanh ph6" thanh "TP", "Viet Nam" thanh "VN" hoac "Co phan" la
ban.
32

"CP", "Trach nhiem Hui han" thanh "TN1-11-1", "khu cung nghiep" thanh "KCN",
"san xudt" thanh "SX", "Chi nhanh" thanh "CN"... nhung phai dam bao day du
so nha, ten duerng pho, phuemg, xa, quan , huyen, thanh phO, xac dinh dugc
chinh xac ten, dia chi doanh nghiep va phi hop vai clang 1c)'T kinh doanh, clang 14/
thue cua doanh nghiep.
Truerng hop to chic ban hang c6 dun vi truc thuc co ma s6 thue truc tiep
ban hang thi ghi ten, dia chi , ma so thue cua dan vi truc thuOc. Tnremg hap dan
vi truc thuc khong c6 ma so thue thi ma so thue cua tru sa chinh.
True/mg hop khi ban hang h6a, cung Ung dich vu tir 200.000 dmg trar len
mai lan, ngueri mua khong lay h6a dan hoac khOng cung cap ten, dia chi, ma so
thue (neu co) thi van phai lap h6a dan va ghi rO "ngueri mua khong lay boa dan"
hoac "rigued mua khong cung cap ten, dia chi, ma so thue.
Rieng dui v6i cac dan vi ban le xang dau, neu nguoi mua khong yeu cau
lay hoi dan, cuoi ngay dan vi phai lap chung mot hod clan cho tong doanh thu
nguori mua khong lay hoa don phat sinh trong ngay.
Tnremg hop hoa don da lap c6 sai sot ve ten, dia chi ngueri mua nhung ghi
dung ma so thue ngueri mua thi cac ben lap bien ban dieu chinh va khOng phai
lap hoa don dieu chinh. Cac truerng hop h6a dan da lap c6 sai sot khac thuc hien
theo hung dan tai Dieu 20 Thong tu so 39/2014/TT-BTC cua BO Tai chinh."
8. Ban hanh kem theo Thong tir nay cac mau sau:
a) Mau Thong bao phat hanh h6a don (mau TB01/AC) loai danh cho to
chic, dbanh nghiep thay the cho mau Thong bao phat hanh h6a dan (mail
11301/AC) ban hanh kern theo Thong tu so 39/201411T-BTC ngay 31/3/2014 cua
BO Tai chinh.
b) Mau Thong bao phat hanh h6a don (mall '1'1302/AC) loai danh cho Cuc
Thue thay the cho mau Thong bao phat hanh hoa don (mau '11302/AC) ban hanh
kern theo 'Thong tu s6 39/2014/1T-BTC ngay 31/3/2014 dm BO Tai chinh.
c) Mau Bao,cao viec nhan in/cung cap phL1 mem tu in 116a don (mau so
BC01/AC) thay the cho mau Bao cao ve viec nhan in/cung cap phan mem tu in hoa
don (mat' s6 BC01/AC) ban hanh kern theo Thong tu so 39/2014/1 -1'-BTC ngay
31/3/2014 dm BO Tai chinh.
9. Sira di, bO sung diem 2.4 Phu luc 4 nhtr sau:
"2.4. Sir dung hoa dan, ,chting tir d6i voi hang hod, dich vu khuyen mai,
quang cao, hang mau, cho, bieu, tang dui Teri , chic ke khai, nap thue GTGT
theo phuang phap khau trir:
a) DOi vai san pham, hang hoa, dich vu dung de khuyen mai theo quy
dinh cua phap luat ve thucmg mai thi phai lap hod don, tren hoa dan ghi ten va
so luong hang hod, ghi ro la hang khuyen mai, quang cao, hang mau va thuc
hien theo huerng dan cua phap luat ye thue GTGT.
Doi voi hang hod., dich vu dung de cho, bieu, tang, trao dOi, tra thay luang
cho nguoi lao Ong thi phai lap boa don GTGT (hoac hoa don ban hang), ten
33

hod dan ghi day du cac chi tieu va tinh thue GTGT nhu hod dan xuat ban hang
hod, dich vu cho khach hang."
Dieu 4. Hieu hyc thi hanh
1. Thong tir nay c6 hieu lut thi hanh ke tir ngay Luat so 71/2014/QH13 ve
sera 61,1)6 sung mot so dieu cua cac Luat ye thue va Nghi dinh so 12/2015/ND-
CP ngay 12/2/2015 cua Chinh phu quy chi tiet thi hanh Luat sira doi, 1364 sung
mot so dieu cua cac Luat ye thue va sira doi bo sung mot so dieu cua cac Nghi
dinh ye thue co hieu luc thi hanh.
, 2. DOi vai hop clang mua may mac, thiet bi chuyen phut vu cho san
xuat nong nghiep ky truoc ngay c6 hieu lire ap dung dm Luat so 71/2014/QH13
(cac loai may quy dinh tai Khoan 11. Dieu 10 Thong tu so 219/2013/TT-BTC
duvc , sfra doi, bo sung tai Khoan 2 Dieu 1 Thong tu nay) nhung thei diem
chuyen giao quyen so. hiru, quyen sir' dung sau ngay Luat so 71/2014/QH13 c6
hieu luc ap dung thi cac ben thuc hien theo quy dinh tai Khoan 2 Dieu 1 Thong
tu nay.
3. DOi vii hop dOng &rig tau dank bat xa be' &roc 1ky tru6.c ngay
01/01/2015 theo gia da c6 thue GTGT nhung den died diem ngdy 31/12/2014
chua hoan thanh, ban giao ma thai diem hoan thanh, ban giao thuc to sau ngay
01/01/2015 thi toan bO gia tri tau danh bat xa ba thuc hien theo huang dan tai
Khoan 2 Dieu 1 Thong tu nay.
4. Bai 1)6 cac not dung lien quan den Bang ke h6a dan, chi:mg tir hang hoa,
dich vu mua yao, ban ra va cac not dung quy dinh ve tY' gia khi xac dinh doanh thu,
gia tinh thue
- Thong tu so 05/2012/11-BTC ngay 05/01/2012 cila BO Tai chinh htrong
dan thi hanh Nghi dinh so 26/2009/ND-CP ngay 16/3/2009 lid Nghi dinh so
113/2011/ND-CP ngdy 08/12/2011 cUa Chinh ph6 quy dinh chi tiet thi hanh mot se;
dieu cua Luat thue tieu thu dac biet.
- Thong tu so 219/2013/TT-BTC ngay 31/12/2013 dm Bo Tai chinh huang
dan thi hanh Luat Thue gia tri gia tang va Nghi dinh 209/2013/ND-CP ngay
18/12/2013 cua Chinh phit quy dinh chi tiet va huo'ng dan thi hanh mot so dieu
Luat Thue gia tri gia tang
- Thong tu so 156/2013/TT-BTC ngay 06/11/2013 dm Bo Tai chinh hung
dan thi hanh mot so dieu cua Luat Quail ly thue; Luat sfra doi , bO sung mot so
dieu cua Luat Quan 1y thue va Nghi dinh so 83/2013/ND-CP ngay 22/7/2013
cda Chinh phia.
- Thong tu so 119/2014/TT-BTC ngdy 25/8/2014 ctia Bo Tai chinh sira
bO sung mot so dieu cila Thong tu so 156/2013/TT-BTC ngay 06/11/2013,
Thong tu so 111/2013/TT-BTC ngay 15/8/2013, Thong tu so 219/2013/TT-BTC
ngay 31/12/2013, Thong tu so 08/2013/TT-BTC ngdy 10/01/2013, Thong tu so
85/2011/TT-BTC ngdy 17/6/2011, Thong tu so 39/2014/TT-BTC ngay
31/3/2014 va Thong tir so 78/2014/TT-BTC ngay 18/6/2014 cila BO Tai chinh
de cai each, don gian cac thu tuc hanh chinh ye thue.
34

ay 11 thong 03 nom 2015
TROJNG
G HCQTTV-AC
Nguy6n Thi Hanh
5. Doi vai cac ho so Thong bao mien, giam thue theo Hiep dinh da dugc
nOp cho co quan thue truck Thong tu nay ca hieu lvc thi hanh, dai ly cua hang
van tai nu& ngoai tai Viet Nam hoac van phong dai dien caa hang van tai nu&
ngoai thirc hien luu trix cac ho so, tai lieu, chirng tir theo quy dinh tai Thong tu
nay.
6. Trong qua trinh thvc hien, neu cac van ban lien quan de cap tai Thong
to nay dugc sfra doi, bo sung hoac thay the thi thvc hien theo van ban mai dugc
sira doi, bO sung hoac thay the.
Dieu 5. Trach nhiem thi hanh
1.UY ban nhan dan cac tinh, thanh pile trvc thuOc Trung uong chi dao cac
ca quan chirc nang to chirc thvc hien &mg theo quy dinh ctia Chinh phu va
huang dan dm BO Tai chinh.
2. Cu quan thue cac cap co trach nhiem ph :6 bien, huang an cac to chirc,
ca nhan thvc hien theo not dung Thong to nay.
3. TO chirc, ca nhan thuOc dOi tugng dieu chinh cua Thong tu nay thvc
hien theo huang dan tai Thong tu nay.
Trong qua trinh thvc hien neu, c6 vuong mac, de nghi cac chirc, ca nhan
phan anh kip theyi ye BO Tai chinh de nghien ciru giai quyet./.
KT. BO TRVONG
TRVONG
Noi nhan: ,421(4
- Van phOng Trung uong va cac Ban caa Bang;
- Van phong QuOc he i;
- Van phong Chu tich ntrac;
- Van phong TOng Bi thu;
- Vien Kie'm sat than dan toi cao;
- Van phong BCD phang chOng tham nhOng Trung uong;
- Toa an nhan dan toi cao;
- Kiem toan nha nuac;
- Cac BO, co quan ngang BO,
ca quan thuOc Chinh
- Co quan Trung trong cua cac (loan thE;
- HOi clOng nhan dan, Lb/. ban nhan dan,
So Tai chinh, Cvc Thue, Kho bac nha nu-dc
cac tinh, thanh phO trirc thuOc Trung uong;
- Cong bao;
- Cvc KiEm tra van ban (BO Tu phap);
- Website Chinh ph6;
- Website BO Tai chinh; Website Tong cuc Thue;
- Cac don vi thuOc BO Tai chinh;
- Luu: VT, TCT (VT, CS)dihilgeo
CIJC THUE TINH LAM BONG
Se):114/SY-CT
No'i nh'On:
- Lanh dao Cvc;
- Cac phong nghiep vu VPC;
- Cac Chi cuc Thue truc thu0c;
- Luu: VT./.
SAO Y BAN CHINH

CONG HOA XA HO CH(1 NGHIA VIT NAM
WO 14p - Ty do - H3nh phtic
Miu se: 01/GTGT
(Bar; hanh Mm theo Thong to
so 26/2015/7T-B7r ngay
27/02/2015 epic BO rai chinh)
T(1 KHAI THUE GIA TRI GIA TANG
(Dinh cho ngual n6p thue' khai thus gib trj gia tang theo phuong phap khiu trir)
1011KSI tinh thug: Thing nim hole (057 nim.....
[021 Lin diu [ ] [03] I38 sung lin thfr [ ]
[04] Ten nguiri n§p thug:
1051 MA se thug:
[061 Dia chi:
[071 QuAn/huyen: 1081 Tinh/thanh phi: • - •
[091 Dien thoai: [101 Fax: [Il] E-mail:
[121 Ten dgi 1Y thug (neu c6):
(131 MA s6 thug: I I I
[14]Dia chi:
[15]Quirt/ huyen: [161 Tinh/thanh ph6
[17] Dien thoai: [18] Fax: 119] E-mail:
[201 Hop ding dai ly thug: so Ngay:
Don II tie'n: ddng Vift Nam
STT Chi tieu
Gii trj HHDV
(clursi co thue GTGT)
Thud GTGT
A KhOng sinh hoyt din! mua, bin trong kkx(danh dau X) LVIILphit
Th ue GTGT tin dint khau trir ky trait chuyen sang I 1221B
Kg khai thug GTGT phii nijp Ngin sich nhi maltC
I Hing hoi, djch vy (HHDV) mua vio trong ky
1 Gii trj va thug. GTGT dm hang hoa, djch vu mua vao 23 1241
2 Ting so thug GTGT duqc khiu trir Icy nay 1251
II Hing hoi, djch vg bin ra trong ky
1 Hang his, djch vu ban ra Idling chju thue GTGT [26]
2 Hang hem, djch vu ban ra chju thug GTGT ([27]- [29)+130N32)-1-(32a1; [28]1311+133D 1271 [281
a Hang boa, djch vu ban ra chju thug suit 0% [291
b Hang boa, djch vu ban ra chju thug suit 5% [30] 1311
c Hang boa, djch vu ban ra chju thug suit 10% [321 [331
d Hang boa, djch At ban ra khong tinh thue [32a[
3 Tong doanh thu va thug GTGT dm HHDV ban ra ([34)126]+[27]; [351-1281) 1341 1351
HI Thug GTGT phat sinh trong kY ([36]1351425D [36)
IV Dieu chinh ting, giim thug GTGT dm dtrgic khiu trir cfia cic ky train
1 Dieu chinh giarn 37
2 Dieu chinh tang 38
V Thug GTGT di nip it dja phirtmg khic cia hogt ding kinh doanh xiy chrng, lip (lit, bin hung, bit ding sin ngogi tints 39'
VI Xic djnh nghla vg thug GTGT phii Op trong ky:
1 Thug GTGT phii Op cia boat gong sin suit kink doanh trong ky (140a1=1361 - 1221-1- [371- 138] - (39ja 0)
14061
[40a]
2
Thug GTGT mua vio dm 4 in dku to roc bit trir vii thug GTGT cin Oil n8p cfia hoyt ding sin suit kinh doanh ciing kk
tinh thug
3 Thug GTGT con phii nop trong ky (1401=14021-(40b1) 1401
4 Thud GTGT chin khiu trir het ky niy (niu1411.1361- /221+[37]- [38]- 1391 0) [411
4.1 Ting so thug GTGT de' nghj holm [421
4.2 Thue GTGT can dim khiu trir chuyen ky sou (1431=1411- (429 [431
T8i cam doan so li4u khai trait li ding vi chili trich nhiOn trirc phip 141.4 nhu'ng s6 Ru dk khai./.
, ngay thong nom
NHAN VItN DAI IS THUE NGISIN NQP THUE 1104c
Ho va tn. DAI DIN HcfP PHAP CiJA NGUbl NQP THUE
Chlrng chi hanh nghe sty (0, ghi r5 hp ten; chtic vu va dong cad (niu co))
Ghi chit':
- GTGT: Gia trj Gia Ong
- HHDV: Hang hod djch vu

Mau so: 01-7/GTGT
(Ban hanh kern theo Thong to so
26/2015/TT-BTC ngety 27/2/2015
cita BO Tai chinh
Phu hp
BANG PHAN BO SO THUE GIA TRI GIA TANG PHAI NOP CHO CAC DTA
PHUONG NM CO CONG TRINH XAY DUNG, LAP D -.AT LIEN TiNH.
(Kern theo Ter khai thug gici tri gia tang mdu so 01/GTGT)
[01] KS, tinh thug: thang nam hoc quj nam
[2] Ten nguiri nep thue•
[3] MA sS thug:
[4] Ten dai ly thug (neu co)•
[5] MA so thug:
Don In tien. clang Viet Nam
STT
Ten
cling
trinh
Doanh
thu Co quan thug din phoong quan IS,
TS, le phan bii
(%)
SO thug gia tri gia
tang phal nOp
(1) (2) (3) (4) (5) (6)
1 Cling
trinh A
Ca quan thug A
2 Gong
trinh B
Cu quan thug B
Ca quan thug C
... ...
Tong Ong:
NHAN VIEN DAI 14.1-7 THUE
Ho va ten.
Chirng chi hanh nghe
ngay ...thcing ...nam
NGU'ol NOP THUE holac
DAI DIEN HOP PHAP CiJA NGUbl NOP THUE,,.
(4, ghi ho ten; chav vu va clang dciu (nly ca))

Mau so 01/TCN
(Ban hanh kern theo Thong to so
26/2015/TT-BTC ngay
27/02/2015 di(' Bq Tai chink)
TEN NGIAII NQP TRUE CONG HOA XA HOI CHU NGHIA VIET NAM
1)0c 14p - Tir do - Hanh pink
SO: , ngay thong nom
Kinh girl:... (ten ca quan thue
ngu-ai nop thud)..., ma so thud:..., chi:... da cung cap hang hoa,
dich vu cho (ten clan vi)... la don vi sir dung von NSNN theo hop Ong so:...,
ngay thong nom trong do:
- Gia tri hop dong dugc thanh town tir ngu'On von NSNN: dOng.
- Gia tri hop dOng dugc thanh town tit nguOn ngoai NSNN: Ong.
(Ten clan vi)... da thanh town cho (ten ngwai nop thud)... so tien la:
...(so tien)... dOng, trong dO:
- SO tien dugc thanh town tix nguOn von NSNN: dOng.
- SO' tien dugc thanh town tix nguOn ngoai NSNN: dOng.
2. SO tien ... (ten don vi)... con ng ...(ten ngoai nop thud)... la: ... dang.
3. Thai han ... (ten dun vi)... phai thanh town la ngay ... (1)
4. Thai han, so tien thud ...(ten ngu-dei nop thud)... phai nOp NSNN nhu sau:
- To khai thud thang/q4/nam ; so tien thud phai nOp: dOng; han
nOp: (ghi ro ngay thong nam...)... (2)
- Ta khai thud thang/quSi/nam , so tien thud phai nOp: dOng, han
nOp: (ghi ro ngay thong nom...)...
- Quyet dinh so ..., ngay thing .. nom ......; so tien thud phai nOp:
dong; han nOp: (ghi ró ngay thong
5. ...(Ten ngtreri nOp, thud)...6 nghi
chdm nOp dOi voi so thud thuOc:
- Ta khai thud ... thang/q4/nam
dugc ... (ten clan vi)... thanh town (3)
- Ta khai thud thang/q4/nam so tien: dOng tir ngay ... den ngay
dugc ... (ten can vi)... thanh town.
- Quyet dinh so ngay thong nom ......; so tien: dOng tiz ngay
den ngay dugc ... (ten can vi)... thanh town.
... (Ten ngu-61 nOp thud)... chiu trach nhiem truck phap lulat ve cac thong tin
neu tren./.
...;
.. (ten ca quan thud)... khOng tinh tien
so tien: 6ng to ngay ... den ngay

Noi nhein:
- Nhu ten;
- Ltru: VT, ....
NGUOT NOP THUE
holdc DAI DIEN HOP PHAP CUA NGUOl NOP THUE
ghi r5 ho ten; chlic vu va clang dot')
X_AC NHAN CUA DON VI Sfr DUNG VON NSNN
... (Ten clan vi)... la clan vi sir dung von ngan sach rnha nuov mO. tai khoan
tai ...(ten kho bac nha /ileac nai ma tai khoan)..., so tai khoan: ..., ten tai
khodn: xac nh4n nhcing thong tin .„.(ten ngitai nap thue)... khai a tren la
dung
, ngay thang nam
THU TRUONG DON VI
(Kir), ghi ro ho ten; chlic vu va clong dju)
Huirng clan Ildp man so 01/TCN:
Truirng h9p 1:
(1) Thai han don vi A phai thanh town la ngay 15/01.
(2) Han nap thue IA ngay 20/01.
(3) Khong tinh tien ch4rn nap tir ngay 21/01 den ngdy cluot don vi A thanh toan.
Triremg h9p 2:
(1) Thai han don vi A phai thanh town la ngdy 25/01.
(2) Han n'cip thue la ngdy 20/01.
(3) Khong tinh tien cham nip tir ngdy 25/01 den ngay dugc don vi A thanh town
ngay 21/01 den ngay 24/01, ngueri nap thue phai nap tien cfCarn ni5p). /,

Mau so 02/TCN
(Ban hanh kern theo Thong tu.
so 26/2015/TT-NU ngay
27/02/2015 czia BO Tai chinh)
TEN NGIfen NOP THUE LONG HOA XA HOI CHU NGHIA VIET NAM
Diic 14p - Tut do - Hanh phtic
s6• , ngay thOng nom
THONG BAO
•A .A
Ve vice nop ben thue vao NSNN
Can cir Dieu ... Thong to so ... ngdy cUa 13() Tai chinh huOrng dan
... (Ten ngtreri nop thue) ..., ma s6 thug: ..., dia chi nhan thong bao:
thong boo den ... (Ten ca quan thue quail ly true tiep) nhu sau:
1. ... (Ten nguoi nap thue) da duot dun vi sir dung von NSNN la ...
(ten dam vi)... thanh town vao ngay .../thong ..., so tien thanh town la ...
Eng.
2. ... (Ten ngtral nop thue) da nip tien thug vao NSNN ngay .../thong
„Irani ..., so lien la ... d'ong.
,.. (Ten ngu•dei thug)... thong boo ...(Ten co. quan thug ilqua ly
tru'c tiep) biet./.
Noi nhOn:
- Ca quan thue quart 17 trkrc
tiep NNT;
- Ltru: VT, ....
NGU'OrI NOP THUE ho4c
D4I DIEN HOP PHAP CUA NGU'OI NOP THIJC,
(KY, ghi r5 ho ten; chic vu va clong thiu)

Thông tư 26/2015/TT-BTC của Bộ Tài chính

Thông tư 26/2015/TT-BTC của Bộ Tài chính

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Thông tư 26/2015/TT-BTC của Bộ Tài chính