More Related Content
Similar to TAI CHINH TONG CVC THUE SO LIEN QUAN DEN THUE GTGT DOI VOI TIEN BOI THUONG TAI NGUYEN RING
Similar to TAI CHINH TONG CVC THUE SO LIEN QUAN DEN THUE GTGT DOI VOI TIEN BOI THUONG TAI NGUYEN RING (20)
TAI CHINH TONG CVC THUE SO LIEN QUAN DEN THUE GTGT DOI VOI TIEN BOI THUONG TAI NGUYEN RING
- 1. BQ TAI CHINH
TONG CVC THUE
so:240f /Tcr-KK
V/v thu6 GTGT aoi voi
..1 . ;...,
ti€n boi thuong gi6 tri tdi
nguy6n rimg
CQNG HOA XA Ugr CHU NGHia Vrpr NAM
DQc I$p - Tr5 do - H4nh phrfic
Hd N|i, ngdy ,1,5 thdng 6 ndm 2014
Kfnh s&i:
- Cuc Thu6 tinh Ldm D6ne
- Cuc Thu6 tinh Binh Thu[n
- C6ng ty TNHH DAu tu vi Ph6t tri6n Phucrng E6ng
Ngdy 17/312014 C6ng ty TNHH Ddu tu vd Ph6t tri6n Phuong Ddng
(Cdng ty Phucrng D6ng) c6 cdng vdn s5 09l2OI4lPE vd viQc thu6 gi|trigia tdngI
(GTGT) dd nQp ddi v6i ti6n b6i thuong tdi nguy6n rimg, nQi dung:
. Th6n g 4/2011 C6ng ty Phucrng D6ng dugc IIBND tinh Ldm D6ng giao
dAt 1cO cdy nmg tu nhi6n) t4i huyQn 86o LAm, tinh Ldm D6ng. C6c b6n hiru quan
de hgp x6c cllnh gi|trt bdi thulng gi6ta tdi nguy6n rimg phni nQp ngdn s6ch Nhi
nu6c cfia C6ng ty bao g6m ci thu6 GTGT 1i12.299.060.000 d6ng.
Ngny 3ll10l2}I1, Sd Tdi chfnh.tiq LAm D6ng dd ra Quy6t dlnh sd
42O/QE-STC v6 viQc ph6 duyQt t6ng s6 tiOn b6i thucmg tdi nguy6n rimg md C6ng
ty Phucrng Ddng phdi nQp ngAn s6ch Nhd nu6c 1d,2.299.060.000 d6ng.
Ngdy 2811212011, C6ng ty Phucng E6ng dd nQp tiAn vdo ngan s5ch Nhi
nudc tAi tinh Ldm D6ng bdng Gi6y nQp ti6n vAo NSNN sd 0010133 v6i t6ng s6
ti€n2.299.060.000 cl6ng (g6m: thu6 GTGT 285.222.000 d6ng, sin phAm t*g t.u
nhi€n 423.005.000 d6ng, thu b6n cdy ttimg 1..590.833.000 d6ng), vi dd kO khai, kh6u
tru sd thuti CTGT dd nQp ndy tqi Cuc Thu6 tinh Binh Thupn.
HiQn C6ng ty Phucrng D6ng dA nghi dugc xem x6t Atii vOi sti thuti GTGT
!- A ,l
^.4
dd nQp theo GiAy nQp ti€n vio NSNN s6 0010133 ngdy 28ll2l20ll.
Ngdy L7l7l20I3 Sd Tei chinh tinh LAm Ddng dd c6 c6ng van s6
1669/STC-NS hucnrg dan chung: khoan thu tiAn UOi ttruong tdi nguy6n rimg dugc
xdc ctinh tr€n co so kh6ng bao gdm thu6 CtCt.
. Ee nghf Cpc Thu6 tinh Ldm D6ng 1i6n hQ vdi So Tii chinh tinh L6m
D6ng vd Cdng ty. Phu.crng D6ng d6 x5c dinh chinh x5c s5 ti6n b6i thuong tdi
nguy0n rimg vd"6 th,]C GTGT li6n quan mi COng ty Phuong D6ng ph6i nQp, vi
x6c dinh.trong t6ng sO 2.299.060.000 d6ng C6ng ty Phuong D6ng de nQp thi s6
dd nQp v€ thu€ GTGT li6n quan ld bao nhi6u.
Nt
- 2. Trucrng. hgp theo quy din+, khoin thu ti6n b6i thucrng tdi nguy6n rimg
kh6ng tinh thu€ GTGT, thi sd thu6 GTGT md C6ng ty Phuong Ddng d.6 ngn n6u
tr6n dugc x6c dinh ld nQp thira. C6ng ty Phuong D6ng dugc hoan lpi s6 ti6n thu6
GTGT nQp thta vdo ngdn s6ch Nhir nu6c ndy theo hucrng d5n tpiDi6u 28 Thdng
tu s6 2812011/TT-BTC ngey 2510212011 cira B9 Tei chffi vd Ei6u 33 Th6ng tu
st5 tSOnf-BTC ngey 0611112013 cria B9 Tei chinh. Cdn cri quy dlnh vd thyc tti
C6ng ty Phuong Dgtrg dd nQp sti th,r6 GTGT n6u tr6ntai tinh Ldm D6ng vi dd kO
khai thu6 GTGT dAu vdo niy t4i tinh Binh Thufn, ch6p thu4n cho Cpc thu6 tinh
Ldm Ddng git nguyOn sii ttruti GTGT cira Cdng ty Phucrng D6ng dd ndp. Cr,rc9JQE
ThuO tinh Binh Thufln cdn cri vio gi6y n6p tiOn vdo ngdn s6ch Nhd nudc s6
0010133 n6u tr6n, gifr nguy6n s5 thuti GTGT dAu vdo dA kC khai cria C6ng ty
Phucrng D6ng, kh6ng di€u chinh lai st5 thu6 GTGT ph6i nQp cing lcy'tri kh6ng
thgc hipn viQc xri phat.
,C6ng ty Phucrng D6ng.co tr6ch' nhiQm li6n h0 voi cdc co quan chric
ndng dO dugc x6c dinh gi6 tri b6i thucrng tii nguy6n nmg kh6ng c6 thu6 GTGT
vd thyc hiQn viQc nQp tidn UOi ttruong tdi nguy6n rimg theo quy dinh.
mi
r ong cgc Thu6 tra ldi dti Cdng ty TNHH DAu tu vd Phrit tri6n Phuong
D6ng, Cgc Thuti tinh Ldm Ddng, Cqc Thu6 tinh Binh Thuqn bitit va thgc hignWaf
f/
Noi nhQn:
- Nhutren;
- Vu: PC (02), CS;
- Luu: VT, KK (3b).t
G CUC TRTIONG
In Phu
a.a:;ga'"t'2#rrqNir.
"{Wfu.:ffit*
'4,&>i.?)