31 0923 duong.tcvietnam gmail.com TCT

TONG CVC THUS
CIJC THUE TP HA NOI
SO: ke93.5 /CT-HTr
V/v -Era lei chinh sach thud

CONG HOA xA Hoi CHU NGHiA VIET NAM
Doc 1ap - Tv do - Hanh phtic

Ha Noi, ngay 2thang g

nam 2014

Kinh
DOc gia Truang Thi Thuy Duang
(D/c: SC; 8/12 NO Quyen, quan Ha Dong, TP. Ha NOi;
Email: , sdt: 0976357767)
Tra ,16i thu hoi
dOc
Trucmg Thi Thuy Duang hoi ve chink sach
thud do Cong thong tin din - BO Tai chinh chuyen den theo Phieu chuyen so
846/PC-TCT ngay 28/08/2014 dm TOng cuc Thu& Cue thud TP Ha NOi c6
kien nhu sau:
Can cir Dieu 3 Chuang I Nghi dinh se; 51/2010/ND-CP ngdy 14/5/2010
cua Chinh phu quy dinh ve h6a don ban hang h6a, cung irng dich vv, quy dinh:
" 4. H6a dun hop phap la h6a clan dam bao clang, cldy clit ye hinh thtrc va
not dung theo quy dinh tai Nghi dinh nay.
8. Sir dung h6a clan bat hop phcip la yiec sir dung h6a clan gia, h6a clan
chtra c6 gia tri sir dung, het gia tri sir dung; hoac sir dung h6a don cita to chtrc,
Ca nhan khac (trir h6a dan do ca quan thud ph& hanh) de lap khi ban hang h6a,
dich vu, de hach town ke toan, khai thud, thanh town -von ngein sach.
9. Sir dung b.& hop phap h6a dan la yiec lap klicfng hoa don; cho hoac

ban h6a clan china lap cle to chtrc,, ca nhan khac
khi ban hang h6a, dich
cho hoac ban h6a, dan da lap de to chtrc, ca nhan khac hach toan, khai thud
hoac thanh toan von ngan sach; lap h6a clan khong ghi clay clit cac nai dung; lap
h6a clan sai lech not dung gifi a cac lien; Xing h6a clan caa hang h6a, dich vu
nay cle thong minh cho hang h6a, dich vu khac; (King h6a clan quay yong khi
van chigen hang h6a trong khau lu'u thong..."
Can cu. Dieu 15 Muc 1 Chuang III Thong to s6 219/2013/TT- BTC ngay
31/12/2013 cila BO Tai chinh huong dan thi hanh Luat Thue gia tri gia tang va
Nghi dinh so 209/2013/ND-CP ngay 18/12/2013 dm Chinh phu quy dinh chi ti6t
va huong dan thi hanh mot so lieu Lu'at Thue gia tri gia tang, quy dinh dieu kien
khau trir thud gia tri gia tang dau vao:
"1. Co hoa clan gia tri gia tang hap phap cita hang hoa, dich vu mua
vao... "
Can cir Khoan 1 Dieu 6 Chuang II Thong to so 123/2012/TT-BTC ngdy
27/7/2012 clia BO Tai chinh huong dan thi hanh snot so did‘u cua Lu4t Thu'd thu
nh"ap doanh nghiep so 14/2008/QH12 va hu6ng &AM thi hanh Nghi dinh so
124/2008/ND-CP ngay 11/12/2008, Nghi dinh so 122/2011/ND-CP ngay
27/12/2011 dm Chinh phn quy dinh chi tie't thi hanh mot so dieu cua Lu4t Thue
thu nh4p doanh nghiep, quy dinh ve dieu kien khoan chi chive trir khi xac dinh
thu nhjp chiu thud TNDN:
1


"1. Trir cac khoan chi neu tai Khoan 2 Dieu nay, doanh nghiep &roc trir
moi khoan chi neu clap 7:mg du cac di eu kien sau:
a) Khoan chi thur to phat sinh lien quan den hoat cl(mg san xucit, kinh
doanh ctia doanh nghiep,.
b) Khoan chi có dit hoci don, chting tic hop phap theo quy Binh cita phap
luat "

Can Cu Ong van s6 1752/BTC-TCT ngdy 10/2/2014 cUa BO Tai chinh ve
viec fang cuirng quan 1y thue dOi v6i cac doanh nghi0 c6 rui ro cao ve thue.
Can cuCong van s6 11797/BTC-TCT ngay 22/8/2014 dm Biz) Tai chinh
ye viec hugng an va b6 sung not dung cong van so 1752/BTC-TCT.
Can cu cac quy dinh va hugng an neu tren, trugng hop thang 01/2014
dan vi c6 mua hang hoa cua doanh nghiep dang hoat dOng, dan vi da ke khai,
khau trir , thue GTGT dau vao, tinh vao chi phi dugc trix khi xac dinh thu nhap
chiu thue TNDN doi vOi h6a dan mua hang nay, den thang 6/2014 dan vi dugc
co quan thue thong bao h6a don teen cua doanh nghiep da 1)6 teem kh6i dia diem
kinh doanh c6 dau hieu mua ban hoa dan bat hop phap thi dan vi thirc hien Ice
khai dieu chinh giam so thue GTGT dau vao da khau trir, giam chi phi dugc trir
khi xac dinh thu nhap chiu thue TNDN dOi vOi hoa don nay theo quy dinh.
Trugng hop dan vi cam ke't chiu trach nhiem Mr& phap luat viec mua
ban hang 116a va boa dan GTGT dau vao sir dung ke khai khau trir la dung quy
dinh, neu co quan thue qua thanh tra, kiem tra xac minh dugc viec mua ban hang
h6a la c6 thgc va &mg vai quy dinh cua phap 101 (dan vi phai cam ket chiu
trach nhiem ve viec xuat trinh ho so', tai lieu cilia don vi cho co quan thue) thi doi
v6i hoa don nay don vi dugc khau trir thue GTGT dau vao, tinh vao chi phi
dugc trir khi xac dinh thu nhap chiu thue TNDN neu dap Ong du cac dieu kien
khau trir, dieu kien ve chi phi dirge trir theo quy dinh.
Neu qua thanh tra, kiem tra phat hien viec mua ban hang hoa la khong c6
thuc, vi pham phap luat thue thi don vi khong dugc khau trir, tinh lido, chi phi
dugc trir khi xac dinh thu nhap chiu thue TNDN dOi vOi h6a dan nay, &Ong tiled
don vi bi xir phat theo quy dinh.
Cuc thue TP Ha NOi thong bao dOc gig biet de thgc hien theo dUng quy
dinh tai cac van ban quy pham phap luat da dugc trich an tai van ban nay./.
s

Noi n
- Nhu' tren;

- Cong thong tin dien - BO Tai chinh;
- Phong Phap che;
- Lau: VT, HTr(2). 16)

Thai Dung Tien

2