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BO TAI CHiNH
TONG eve THu:E
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S6:AA96 ITCT -CS
V/v cp hoa don le
C(>NG HOA xA H(>I CHU NGHiA VltT NAM
Dc}c lp - T\f do - Hnh phuc
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Ha Nr}i, ngay)'(thang Lf nam 2014.
Kinh gui: Cl;lC ThuS thanh phB H6 Chi Minh.
Tra lai cong van sd 6741 / CT - TTHT ngay 13/9/2013 cua Cvc ThuS thanh phB H6 Chi Minh, vs vic c&p hoa don le va ke khai n9p thus dBi v6i hot d(>ng chuySn nhm;mg b&t d<)ng san, T6ng C\lC Thus c6 y kiSn nhu sau:
Ti khoan 1 va khoan 2 DiSu 14 Thong tu sB 64 / 2013 / TT - BTC ngay 15/5/2013 cua B9 Tai chinh hu6ng dful thi hanh Nghi dinh sB 51 / 2010 / ND - CP ngay 14/5/2010 cua Chinh phu quy dinh vS hoa don ban hang hoa, cung lffig dich V\l quy dinh:
"1. Nguyen tc I?p hoa don
Tb chuc, h9, ca nhan kinh doanh chi duqc I?p va giao cho nguai mua hang h6a, dich V\l cac loi h6a don theo hu6ng dn ti Thong tu nay.
Nguai ban phai l?p h6a don khi ban hang h6a, dich V\l, bao g6m ca cac truang hqp hang hoa, <lich V\l dung dS khuysn mi, quang cao, hang mu; hang hoa, dich V\l dilng dS cho, biSu, tg, trao d6i, tra thay luong cho nguai lao d(>ng
va tieu <lilng n9i b9 (trir hang hoa luan chuysn n9i b9 dS tiSp we qua trinh san
xufit); xufit hang hoa du6i cac hinh thuc cho vay, cho muqn hoc hoan tra hang hoa
"2. Cach l?p m9t sd tieu thuc C\l thS tren hoa don
a) Tieu thuc "Ngay thang nam" l?p h6a don
Ngay l?p h6a don dBi v6i ban hang hoa la thai diSm chuySn giao quySn sa hilu hoc quySn su dvng hang hoa cho nguai mua, khong phan bit da thu duqc tiSn hay chua thu duqc tiSn.
Ngay l?p h6a dan dBi v6i cung lffig dich V\l la ngay hoan thanh vic cung
l:rng dich V\l, kh6ng phan bit da thu duqc tiSn hay chua thu duqc tiSn. Truang hqp tb chuc cung ling dich V\l thvc hin thu tiSn tru6c ho?c trong khi cung lffig dich V\l thi ngay l?p h6a don la ngay thu tiSn."
Ti khoan 3 DiSu 42, Thong tu sB 156 / 2013 / TT - BTC ngay 6/11/2013 cua B9 Tai chinh hu6ng dn thi hanh m9t sB diSu cua Lu?t Quan ly thuS; Lu?t sua d6i, b6 sung m9t sB diSu cua Lu Quan ly thus va Nghi dinh sB 83 / 2013 / NB CP ngay 22 / 712013 cua Chinh phu quy dinh hoan thanh nghia V\l n9p thuS trong truemg hqp t6 chuc li doanh nghip:
"3. Doanh nghip chuySn d'oi sa hilu c6 trach nhi m hoan thanh nghia vv n(>p thuS, ru6c khi chuySn d6i; truang hqp doanh nghip chuySn d:6i chua hoan
thimh nghia V\l n9p thus thi doanh nghip m6i dugc thanh lp tir doanh nghip chuySn d6i c6 trach nhim hoan thanh nghia V\l n9p thuS."
VS vu6ng mAc lien quan dSn vic cfrp h6a don le va ke khai n9p thus d6i vm ho?t d9ng chuySn nhugng bfrt d9ng san "Can nha D5 Khu nha a thuang mq,i 319 Ly Thuimg Ki?t, phuimg 15, Quqn 11 thanh ph6 H6 Chi Minh", ngay
17/112013, C\}C ThuS tinh BAc Ninh c6 cong van s6 105 / CT - KT2 bao cao vs n9i dung neu tren. T?i cong van c6 neu:
"Can cu Bao cao tai chinh cua Cong ty TNHH Thanh Tiing dSn thai diSm chuySn d6i va Bao cao tai chinh cua Cong ty c6 phfuJ vt liu cong nghip Phu Thai thi Cong ty TNHH Thanh Tung ilii chuyin toan b<? tai san sang cong ty sau chuyin a6i la Cong ty c6 phdn vqt li?u cong nghi?p Phu Thai (bao gJm ca can nha D5 neu tren), thi hi?n: s6 cu6i kj; cua cac chi tieu tren Bang can a6i ki toan cua Bao cao tai chinh ain thai aidm chuyin a6i cua Cong ty TNHH Thanh Tung, ilu(J'c chuyin sang s6 ildu kj; cac chi tieu tuang iing tren Bang can a6i ki toan cua Bao cao tai chinh tu thai iliim chuyin a6i ain cu6i nam tai chinh cua
Cong ty CP vqt li?u cong nghi?p Phu Thai, nhu vqy s6 li?u ilw;c ki thua toan
b<?.
Can nha D5 neu tren la TSCD cua doanh nghi?p sau chuydn a6i ( Cong ty c6 phdn vqt li?u cong nghi?p Phu Thai). Vi vqy khi thvc hi?n ban can nha nay, cong ty c6 trach nhi?m xudt h6a ilan GTGT, ke khai thui GTGT, thui TNDN theo quy iltnh va khong thu<J c a6i tu(fng cdp h6a ilan le. "
Can cu quy dinh neu tren va bao cao cua C\lc ThuS tinh Bc Ninh t?i cong van s6 105 / CT - KT2 neu tren, truang hgp can nha D5 la TSCD cua Cong ty TNHH Thanh Tling da dugc chuySn toan b9 sang doanh nghip sau chuySn d6i la Cong ty c6 phn v?t liu cong nghip Phu Thai thi Cong ty cd ph v?t liu cong nghip Phu Thai la don vi kS thira nghia V\l c6 trach nhim xut h6a don GTGT, ke khai thus GTGT, thus TNDN theo quy djnh.
DS nghi C\}C Thus thanh ph6 HB Chi Minh ra soat l?i dS XU ly theo quy dinh cua phap lut vS thus GTGT va quan ly thus.
Tdng C\JC ThuS tra lai C\lc ThuS dugc biSt ./.
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Noi nh(ln:J:-
Nhu tren;
C\lc Thu€ tinh Bc Ninh;
-
V\l PC (BTC);
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V\l PC (TCT); I
-
Website T6ng C\JC Thu€;
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Luu: VT, CS(3b).5