- Ban Pham Tuyet Nhung, P24 Z7B Tap the Bo Dai hoc - Bach khoa hoi ve thu tuc hoan thue gia tri gia tang.
Tra loi:- Theo Thong tu so 89/1998/TT-BTC ngay 27/6/1998 thi co so kinh doanh thuoc doi tuong nop thue theo phuong phap khau tru thue duoc xet hoan thue trong cac truong hop sau:
1. Co so thue dau vao duoc khau tru cua cac thang trong quy thuong xuyen lon hon so thue dau ra phat sinh cac thang trong quy. Ho so hoan thue gia tri gia tang (GTGT) gom:
- Cong van de nghi hoan thue GTGT dau vao da nop co neu ly do xin hoan thue va so thue xin hoan kem theo.
- Bang ke khai tong hop so thue phat sinh dau ra, so thue dau vao duoc khau tru, so thue da nop, so thue dau vao lon hon so thue dau ra de nghi hoan lai;
- Bang ke hang hoa, dich vu mua vao, ban ra trong ky lien quan den viec xac dinh thue GTGT dau vao, dau ra (mau so 09/GTGT de nghi hoan thue ban hanh kem theo Thong tu nay). Neu viec ke khai thue hang thang da day du va chinh xac, co so chi can tong hop so lieu da ke khai cac thang de xac dinh so thue de nghi hoan tra.
2. Co so kinh doanh xuat khau mat hang theo thoi vu hoac theo tung lan xuat khau voi so luong lon, neu phat sinh so thue dau vao duoc khau tru lon thi duoc xet hoan thue GTGT theo tung ky hoac thang.
Vi du: Cong ty A mua hang hoa la nong san che bien cua cac co so san xuat de xuat khau. De dam bao luong hang xuat khau theo hop dong giao hang vao thang 5/1999, trong thang 3 va thang 4, Cong ty A phai huy dong von vay de mua luong hang lon vi vay cung phat sinh so thue GTGT dau vao lon. Trong truong hop nay, Cong ty co the de nghi giai quyet hoan thue dau vao voi so hang mua de xuat khau. Ho so xin hoan thue thuc hien nhu quy dinh tai phan 1.
3. Truong hop doanh nghiep kinh doanh mat hang tam nhap tai xuat, neu thuoc doi tuong duoc hoan thue theo Luat thue xuat nhap khau thi ho so hoan thue duoc thuc hien theo Thong tu so 172/1998/TT-BTC ngay 22/12/1998.
