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Tuy nhien, dd cd the thffc hien dffdc khoan thu nay theo quy dinh cua Tbdng tff so 28 ndi tren thi khdng ddn gian la KBNN chi tidn hanh kha'u trff ma cd the lam thii tuc nop NSNN df[r]
(1)THI/C T I I N t KI^N TO CO S6 W
MOT S6 D^ XUAT THUG HIEN
tam thu 2% thue GTGT
•
GAG GONG TRINH XDGB
thanh toan qua KBNN
Nc;OC DAN T R A N K I N
Hffdng dan thi hinh Lu§t Quin \f thud va Nghi dinh sd 85/2007/ND-CP ngiy
251511001 cua Chinh phii quy djnh
cbi tiei tbi hiinh mdt so dieu ciia Luat Quan \f thue', Bp Tai chinh da ban hiinh Thdng tff sd 28/TT-BTC 28/2/20II Mdt nhffng van de mdi, dffdc quy djnh lai Thdng tff niiy lii: toin vd'n cho cdc edng trinh XDCB, Kho bac nhii nffdc tren dja ban co irdeh nhiem kha'u trtf sd thud gi^ tri gia tang (GTGT) dd nop vio ngiin sdeh nba ntfdc theo ly le quy dinb la 2% tren sd tidn toin khdi Itfdng cac cdng trinh, hang mue cdng trinh xay dtfng cd bin tren dja biin bang ngudn vdn NSNN, cac dtf an ODA tiiudc dien chiu thue GTGT
MaDBHC MaDVQHNS
GIAY RUT VON OAU Tir
L$pngdy t h i n g , nam
Thanh loan D Tarn img D | Chuyin khoin D Tl*n m j l •
(Oinh diu X vio tuang Ong)
T f i n d v i n ; Ma d i / a n Chud^utir Tai khoin:
Ma dip NS Ten CTMT DA:
Ma CTMT DA can a> Gl&y d i nghj toin v6n d i u tu s6 ngdy / / ThuOc nguAn v6n d i u tl/: K i hoach nam 1 T&ng s i t i i n t o i n :
2 Thanh t o i n cho 6an vj n h i n t h i u :
M i u a i C3.01/NS Nlin ao S i :
Tai KBNN
PHAN KBNN OHI NSNN
NoTK COTK , 0 TK TTVBT
N Q T K
C T K
M9 qu;: Ma KBNN
N i l dung M i n g u i n NS
M t chuvng
M i nginh KT
M t NDKT
TonoeOnQ j
S i t i i n
T6ng s6 li^n ghi bdng chO;
Don Vj nhan tiin Dja chl: TSi
khoin-Hoac ngi/Oi nnh bin mat CMND s6
Tai KBNN (NH) C i p ngiy
M I B V O H N S : M ( i t « H i :
Noi cip 3 K h i u tn> 2% t h u i GTGT ( KBNN thirc h i i n |
N i l dung
, - „
M l
nguin NS chi/ong nginji KT ' NDKT S i U i n
Tdng s6 tiin ghi bing chiy
B i p h | n u i m s o i t Ngiy
K i i m s o i l
thing nim, Phv trich
T i n g c i n g I Chu d i u tir (Ban QL d v i n ) K i t o i n t n / ^ g Thi} I r v i n g don vj
NgirM nnh Uin m«t
(Kf, ghi ht> Un) KBNN A ghi l i v i Hi Uin ngiy
Thii qu; K i toin K i toin truing Glim die
KBNN B NH B ghi l i ngiy K i toin K i toin lni«ng Olim die
De thtjc hi§n tam thu s6 2% thud GTGT n ^ Th6ng tU quy dinh:
Dong thdi vdi viec lap cac chtfng tff de nghj cbi NSNN gilfi KBNN dd kidm soat tiianh toin VDT theo quy dinh hien hanh, Chii dau ttf cd ttach nhiem ke khai chi tidt ten, dia chi ma so thud ciia ddn vi nhan tiiau dd KBNN thiic hien khau trff thud GTGT
Sau thffc hien kidm soil va phe duyet eae chtfng ttf loan cho cdc cong trinh xay dtfng cd ban bing ngudn \dn NSNN, cac dtf in ODA thudc dien chju thud GTGT, KBNN tiitfc Men tiianh toin cho nha thau (bing tdng sd tiianh loan tiii di sd time GTGT phii nop), ddng tiidi tiitfc hien hach toan thu NSNN (dd'i vdi khoin kha'u tiii 2% time GTGT) Sd tiiud GTGT KBNN kha'u ttxi tiieo chtfng ttf nop tidn vao NSNN dtfdc trtf vao sd tiiud GTGT phii nop cua ngiiSi ndp thue la ddn vi nhan thiu Chfl dau ttf thtfc Men theo ddi viec giao nhin gia'y nop tien vdi ngtfdi cung cap hang hoa, dich vu
(2)xay dtfng cd ban bang ngudn vd'n ngan sach nha ntfdc tren dja ban b i o dam viec thu thud dtfdc thuan ldi, kip thdi va diing quy djnh
Tuy nhien, dd cd the thffc hien dffdc khoan thu theo quy dinh cua Tbdng tff so 28 ndi tren thi khdng ddn gian la KBNN chi tidn hanh kha'u trff ma cd the lam thii tuc nop NSNN dffdc ngay, vl chffa toan, so tien 2% vin cdn nam tten tai khoan eua Chii dau tff Theo quy djnh ve viec sff dung tai khoan hien nay, tbi ehi ed Chu dau tff mdi dffdc quyen nit tidn khdi tai khoan (dd tbanb todn hoac nop NSNN), ma chffa cho phep KBNN tff y ttich tien cua Chta dau tff ttong trffdng hdp Do dd dd lam dffdc viec trich nop NSNN sd tidn 2% nay, ta can thffc Men eae bffdc sau:
Bffdc I: Do cd nhffng mdn
tbanb todn khdng thudc dien phai kha'u trff 2% GTGT, nen ciing vdi KBNN, chu dau tff xdc djnh so 2% GTGT phii kha'u ttff cua ben B de nop vao NSNN ctfa lan todn
Bffdc 2: Chu dau tff lap chffng
tff dd nghi toan cho ben nhan than (ben B) va nop thud (thay cho ben B)
Thdng thffdng tiiidc day, chu dau tff can lap cdc chtfng tff:
Gia'y dd nghi TTVDT: 02 hen Gia'y rut vd'n dau tff 05 lien dd chuydn tidn cho ben B
Gia'y rut vd'n dau tff 03 Uen dd bach toan tiiu thud GTGT
Bffdc 3: Thanh todn cho ben B
va thu NSNN:
Sau kM trinh lanh dao duyet, cdn bd TTVDT kidm sodt va chuydn chffng tff todn cho kd toan dd bach todn chuydn tidn cho ben B; va can ctf chffng tff dd'i trff tiiud GTGT dd bach todn thu ngan sach Viec bach todn thu ngan sach cd thd dtfdc hach toan nhtf sau:
Nd TK cM ngan sach (chi dau tii)
Cd TK tiiu Ngan sach (va thtfc Men t^ le didu tidt theo quy dinh)
Ddng thdi can ctf cdc thdng vd
ten, dja chi, ma sd thue chu dau tff eung cap, Kho bac nhap vao TCS va in giay nop tien vao NSNN de tra cho chu dau tff, dd chu dau tff tta eho ben B (Ke todn phai ky tren gia'y nop tien theo quy djnh) Trffdng hdp cue ddn vi Kho bae chffa thffc hien TCS, thi can bd TTVDT phai viet Giay nop tien vao NSNN, gtfi kem chffng tff
thanh toiin vdn dau tff ebo ke todn dd bach todn thu NS
Vdi quy trinh nhff tren, thi viee tbu 2% GTGT se trd nen khd pbffc tap vdi Ciic thu tuc rffdm Chu dau tff mdi lan todn phai lap them mdt bd chffng tff cbi XDCB tffdng dffdng vdi 2% so todn eho ben B dd Kbo bac can cff thu thue', boat ddng kiem sodt cua Kho bac eung mat nhidu tbdi gian bdn
De kh^c phuc v& han che bdt nhufng phiic tap cija cong tdo n^y theo chijng to! can thiJc hien nhu sau:
* Ciing vdi KBNN, chu dau tff xdc djnh so 2% GTGT phii kha'u trff cua ben B de nop vao NSNN
* Chia dau tff lap 01 bd Gia'y nit vd'n dau tff (05 lien) cho ca ndi dung toin ebo B va trich nop thud GTGT Tren Gia'y nit vd'n dau tff can bd sung them tren cdc ndi dung nhff: "ma sd thud" cua ddn vj nhan tidn; "Phan KBNN ghi" ndi dung NSNN can bd sung tiiem ddng cd TK va phan "Ndi dung" todn tren Gia'y rut vd'n dau tff tdch lam hai phan, Chu dau tff ghi ndi dung todn tren gia'y nop tidn ghi d bai phan: phan thff nha't ghi sd tidn thanh todn XDCB tta B (98%), phan thff hai ghi so tidn thud GTGT kha'u trii (2%)
* C i n cff vao Gia'y rut vd'n dau tff, kd toan se bach todn chi NSNN, chuydn tidn tra ben B, bach todn tiiu NSNN:
Trong chffdng tiinh TABMIS: Nd TK chi NSNN: tdng sd tien Cd TK tidn gtfi NH: sd tti B Cd TK tiling gian: 2% GTGT kha'u tiii
Trong chffdng trinh TCS:
Nd TK trung gian: 2% GTGT khiiu trff
Cd TK thu NSNN: 2% GTGT khau trff
Va thffc hien dieu tie't eho cap NS theo quy djnh; in gia'y nop tien tff TCS ky theo quy dinh va tra chu dau tff
Trffdng hdp Kho bae chffa thiic hien TCS hoac dii tham gia TCS nhffng chffa tham gia TABMIS thi khdng bach todn d TCS va thay TK trung gian bang TK thu NSNN va can bp TTVDT phai viet Giay nop tien vao NSNN theo quy dinb
Ngoai ra, Bd Tai ehinh va KBNN cung can xem xet, lam rd them mdt sd' van de sau:
Thdng tff khdng quy dinh viec kha'u trff 2% dd'i vdi cdc khoin tam ffng theo hdp ddng Vay thi de'n todn tam ffng tff cd tidn hanh tmy thu 2% gid trj tbanb loan nffa hay khdng? Hoac la cff tie'p tuc truy thu xua't bien lan todn tidp theo, hoac la dd cho nganh Thue' tidp tuc thu (ciing vdi viec tbu loan bd sd' thue' GTGT cua cdng trinh)
Chi la khoin tam thu 2% thud GTGT nhiing cdng viec tai KBNN cung la kha phffc tap, bdi cdc doanh nghiep boat ddng ttong linh vffc XDCB ddn boat ddng tten dia ban, tff nhidu ndi khdc Ben canh dd, viec thi cdng cac cdng trinh cung didn d nhieu dja phffdng khdc nhau, tham chi mdt cdng trinh dien d nhidu dia phffdng khdc (nhff cdng ttinh dffdng xd, kenh mffdng, de ke ) Do dd ma viec didu tidt tbu NSNN cho chinh xdc ddi bdi phii cd sff phd'i hdp chat che vdi cd quan Thue'
Vdi quy djnh tam thu 2% thue' GTGT cac cdng tiinh XDCB tiianh todn qua KBNN nhff tten, dffdng nMen Kho bac ttd mdt "uy nhiem thu" cua nganh Thud Dd dim b i o quydn ldi cung nhff nang cao bdn nfla ttdch nMem cua cdc ddn vj Kho bac, Bd Tai cMnh cung nen cho phep van dung cd che' uy nMem thu cua nganh Thud dd'i vdi cac ddn vi KBNN.B