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(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
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thl:
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nhap khAu vd lQ phi cho hang h6a nh4p khdu tryc ti€p cho co quan Hdri quan theo
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- 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.
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cgc Thu€
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ty cd phAn sirn xudt - xuit nh4p khiu Det
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Noi nhQn:fy^
- Nhu tr€n;
- cuc Thu6 TP Hd NOil
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