` 11( tf/t )
Transkript
` 11( tf/t )
N'*d d4J ' 11( tf/t ) Be rAI cnir'nr r0nc crJc rnuE 56: gW ! iv: Ctunn coNc noL )LA HQr DQc lip cnu F{cI{{ \arpr N'AM - TF do - H4nh phric /TCT -CS , r SaCn .a i ^,F^T lnue b I Lr 1 . Hd Nai, nCay tl-thdng Kinh gui: I COng ty cO phan sdn xr-rdt - xu6t nti4p ktrAu DQt (Dia,chii.:5,6;3&i: Linli,yanil l{odng: Mai,, Hd NOi). ndm 2014 May i, -^^,^Tra loi 96ng v_an sd 682/CV-S)OS{KDM ngdy 29/1712013 cira Cdng ty c6 phdn san xu6t.- xuAt nhfp khAu Et N{ay (C6ngity D€t May) vd viQc chinh s6ch thu€ GTGT d6i vdi dg rinOE,{'r'a5,. Tdngqrc Ttm€ oof ki6n nhu sau: . Tai di,5m 1 Msc IV Phan B Th6ng tu sd IZSI200S/TT-BTC ngdy 26112/2008 cua B0 Tdi chinh huong dan v0 thu6 GTGT quy dinh: "Ccr sd kinh doanh nQp thut5 theo phuong phrip khAu tru thuti khi brin hang hod, cung rmg digh rq phii sir dgng hori don GTGT. Khi lap hoii dcm, co sd kinh doanh phai ghi ilay'rt{ dring oic yiiu tg qqi dfnh trar hori d<m. oiii voi hori don GTGT phdi ghi 16 gi6 brin chua c6 thu6 GTGT, phg thu vd phr tinh ngoai gi6 brln (n6u c6)' thu0 GTGT, t6nggi6 thanh toen dE c6 thu6; n€rkhdng ghi rdch ri€ng t,, gid brln chua co thu€ r'd thu€ GTGT. chi ghi chung gid thanh toan thi thu€ GTGT dAu ra phai tinh tuen giri thanh torin, tnttnrdmg hqp st dgng chimg hr dac tht." rl T4i Hqp d6ng kinh t0 sd HD/MOLISA/GDVTIKFW 2001 66 132|ICBEl21-23/2009 (FIq'p d6ng kinh te) duqc lqi ngiy 30i9l2009 giria Ban quan l"r- dU 6n dqy ngh€ v6n ODA vay (PMU) vd Li€n danh nha thAu (C6ne ty Dft May ViQt Nam vi LUCAS- NLTELLE (L-N) - Dric) quy dinh giri tui hsp ddng bao gdm cA giri trj hang hoa (thi€t bi di€n, dign tulvi cfc dich r'1t giao drdn, l6p dat, diro t4o sr? dung. Tai Thda lJrufn ri6ng cho Hgp. ddng kinh t€ ndu tr€n dugc ky ngdy 301912009 giria PMU ld dai di€n chri d5"u ru vA cdc trudmg thU huong (B€n C0ng ty DQt May (B€n B): A) vd - Khoin 2 quy dinh: B€n B ld NhA thiu, cflng ld thanh vi€n cria Lidn danh sd thuc hiQn miSn phi cric dich r1r sau: Thay mflt Ben A lam tht t.uc hdLi quan cho hang h6a, nhfn hang h6a tai cang/ sdn baly' bi6n gi6i (mac dir th6ng b6o cua hii qy?r.c:i *,ap khAu, thu6 var-c_f9 hang h6a U1e trudc tiAn .lcl ,+); thl: "h? nhap khAu vd lQ phi cho hang h6a nh4p khdu tryc ti€p cho co quan Hdri quan theo ,+ i- ^ YsJ urls u+!ur. ^,*- .+i-L - Khoan b Eidu 3,qu.v- dinh: Trrich nhiqm cria c6c truong thq huong dr,r tn: Hodn trA c6c khodn thu€ vd phi cira hdrng h6a nhSp kh6u cho B€n B. Cin cir cAc quy dinh tr6n, e"qng hqp ngdy 3}l9/200g Li€n danh nhd thiu (C6ng ty DQt May - Viet Nam vd td chuc LUCAS- N]LTELLE (L-N) - Dftc) k"v hqp d6ng nha thAu r,<ri chir d1r rin ODA vay @an quan 1y dU rin d+y ngh€ v6ri ODA vay - PI\{LD tl6 cung c6p thi6t bi dipn, diQn tu cho dg rin ODA vay thuQp Chuorg trinh ddo t4o ngh€ BMZ No 2001.66.132 vi theo th6a thuqn gita cdc b€n: L-N c6 tnich nhi$m cung cdp thitit bi cho PMU, C6ng ty Dgt May c6 h"ri$ :. nhi.Qm cung citp citc di,ch vp cho PMU tAi Viet Nam, dimg ra ldm thri tuc nhap khdu thi€t bi, nop thu6 GTGT khAu nh{p k:hdq thay cho PMU thi Cong ty DQt May chi phai l{p h6a dcm GTGT dOi v6i phdn eirt ui dich vu cung cdp cho PMU. Truong hqp Cdng ty Dgt May dd l6p h6a don GTGT giao cho PMU vdi . t6ng gie tri rhanh todn li 4.201.121,8.ELIR (trong.it6 gie tri *iii't bi theo gi6 CIF/CIP: 3399.497,12 EUR, ddng thu0 suAt vi thu€ GTGT khOng ghi vd gach b6; dich vq thuQc dOi tuqng kh6ng chiu thue GTGT: 163.199,99 EUR, dich vU chiu thuri GTGT: 216.749,72 ELrR + thuii GTGT: 21.674,97 EIJR), n6u vi6c ldp h6a dori niy kl16ng 6nh huong d6n nghia vp thui5 cira don vi thi dC nghi Cqc Thu€ thanh phd Hn NQi xem xdt, chep thu{n vifc lap h6a don GTGT n€u tr€n cira Cdng ty D$t May. a -i T6ng cgc Thu€ td. I 1di d€ COng ty cd phAn sirn xudt - xuit nh4p khiu Det Maybi6t.t.V Noi nhQn:fy^ - Nhu tr€n; - cuc Thu6 TP Hd NOil KT. TONG CUC TRLTONG G CUCTRUdNG \ru PC (BTC): - vu PC, hF&.KTT (TCT); - WebsiteTCT: _ - i,'.ru: Vt CS i2b& 6 t\ ant ru6o ti