TÀI LIỆU ĐỐI THOẠI VỚI CỤC THUẾ

OY BAN NHAN DAN THANH PHO HO CHI MINH TRUNG TAM XUC TIEN THIAING MAI VA DAU TU' (ITPC) HOI NGHI DOI THOAI DOANH NGHIEP - CHINH QUYEN TP Nig* 13 (hang niim 2018 Dan vi phi hop: Cuc Thut Thanh ph() BANG CAU TRA LOT HOI NGHI DOI THOAI DOANH NGHIEP - CHtNH QUYEN THANH PHO (Chuyin de )4 linh vrrc thul) Ngay 13 thcing nom 2018 CONG TY TNHH DAU Tlf Y TE VIET CIYONG Dia chi: 47 duerng s6 1, Khu dan cu 13A, Xa Phong Phu, Huye:n Binh Chanh Nganh ngh6' kinh doanh: Kham chilta Nnh Can hoi 1.1 (1): Cong ty chfing toi cip dung the Ice wan theo thong to 200, ke khai thue GTGT theo phuang phap khou trir Hien Cong ty chfing toi da 10; hap (long hop tac kinh doanh vai mot so doi toe la ca nhcin cimg dau to gap von cho du an Xay dung benh vien tai Can Thu, nhung chwa hinh phap nhan mai, chi kj; hop gong truck gang ky doanh nghiep Cac vien Op von giao cho Gong ty chfing toi lam chi clan tw, chiu trach nhiem trien khai tat ca cac hoot Ong trw&c, va du an hoan Sau du an hoan thanh, Cong ty chzing toi c6 trcich nhiem lap Cong ty co phan vai cac co (long gop von la cac vien da !ham gia gop von d au to du an benh ,vien va toan bO gia tri benh vien hoan (bao quyen sir dung clot, tai san gan vai slat va tai san khac) chew Cong ty chfing toi chuyen nguOn von gop cia Cong ty Cophan Kinh mong co quan Thue hiding can: - Ke khai hach toan ke toan tai ,Cong ty cluing toi nhan van g6p cia cac ca nhan de' that hien du an, cac khoan chi trien khai cat to du an va du an clau tic hoan - Sau du On hoan thanh, (Tong ty cluing toi that hien sic dung toan bo gia tri benh Wen (la tai san Ave hinh tic hop tac g6p von cat tar gift(' (Tong ty cluing toi va cac ca nhan) de gop von vao Cong ty co phan bao gom cac co (long cling la nhung vien Op von cho du On benh vien theo ti le Op von du On Vay that hien Op von bang tai san vao Cong ,ty CO phcin thi Cong ty chfing toi hach toan ke toan nhu the nao de lam giam tai san, chuyen giao von g6p cia cac vien g6p thuc hien du an von Op cia Cong ty co phan? - Ke khai thue GTGT du On nhan the nao? - Thue GTGT cia du an Cong ty cluing toi co dwqc hoan thue GTGT tie hoot Ong dc'iu tic mai kW/1g? - Hoat Ong benh vien Cong ty cluing toi tai TP Ca'n Tha chuyen ye di'eu tri tim mach - clOt quy, c6 duac hiring tru clai thue thu nhap doanh nghiep khong? - Khi chuyen giao du On benh vien da hoan cle Op van vao Cong ty Co phan thi COng ty cluing Col that hien ke khai thue GTGT, thue TNDN va hoa dun chit* tie nhu the nao theo quy dinh phcip luat ye thue? Cau hoi 1.2 (2): va lien quan den du On tren, nhu cciu chieu mO ngwol tai nen Cong ty cluing toi thay mat cac vien gap von vao du an 1g; hop clong lao Ong vai cac Bac s9, y to va van tra Wang, cling nhu c6 thoa thuan mai Mc bac 39 chuyen mon cao ye lam viec thi chi tra ,trztoc cho ho khoan tien de thu halt, giie chan ho va toan tie tai khoan Gong ty chfing toi kin cho tong thai gian lam, viec toi thieu cfia ho la nom, nhung benh vien chwa how d'Ong Vay cac khoan Luang va khoan tien chi trwOc Cong ty chung toi hach town, phan bO, ke khai thue TNCN, chi phi thue TNDN nhu the nao theo quy dinh phap luat ye thue? Tra lei: Can cu Khoan DiL Thong to so 111/2013/TT-BTC ngdy 15/8/2013 cila BO TM Chinh twang an ve thu6 TNCN quy dinh thu nh'# chiu thu6 TNCN tir tiL luang, tiL tong; HOI NGHI DOI THOAI DOANH NGHIEP CHtNH QUYEN THANH PHO (Chuyin cue ve linh vvc thud) Ngay 13 thong nom 2018 Can cir Diem n Khoan Dieu Thong tu s6 78/2014/TT-BTC 18/6/2014 huang don ye thud thu nhap doanh nghiep (TNDN) quy dinh ve doanh thu d6i voi hoot d6ng kinh doanh clued hinh thirc hop dOng hop tac kinh doanh; Can cir Diem 2.30 Khoan Dieu Thong tu s6 78/2014/TT-BTC dugc sira d6i, b6 sung tai Dieu Thong tu 96/2015/TT-BTC huang dan ye thud TNDN quy dinh khoan chi dugc trir va thong &roc trir xac dinh thu nhap chiu thud TNDN; Can cir Dieu 14 Thong tu s6 219/2013/TT-BTC 31/12/2013 dia BO Tai Chinh htrang dAn ye thud gia tri gia tang (GTGT) quy dinh ye nguyen tac khau trir thud GTGT; Lien quan viec hop tac kinh doanh gift C6ng ty ky voi cac ca nhan de dau tu xay dung benh vien tai Can Tha, Cong ty khong cung cap Ito so co the nen Cue Thue tra lai ve nguyen tac nhu sau: Ve viec Op van: TnrOng hop cac ben hop d6ng hop tac kinh doanh va cir Cong ty la chit dau tu, nha dieu hanh NIA la dai dien hop phap cua cac ben de trier' khai thuc hien dtr an Sau du an hoan cac ben gOp von bang phan von tham gia hop dOng hop tac de lap doanh nghiep thi thu toc, chimg tir gOp von thank lap doanh nghiep thuc hien theo quy dinh Luat Doanh nghiep (khong lap hoa don, ke khai n6p thud) Ve hooch toan ke toan lien quan den khoan gop von, de nghi Ong ty thuc hien theo cac quy dinh ye the dO ke toan B6 Tai Chinh ban hanh hoac lien he \Teri Vu Che d6 ke toan va kiem toan B6 Tai chinh de dugc xem xet huang dan theo tham quyen Thud GTGT d'au vao du an d'au to xay dung benh vien de phoc vu hoot dOng khong chiu thud GTGT thi khong dugc khan trir hoan thud GTGT theo quy dinh Ve nguyen tac thu nhap tit hoot dOng xa hOi hOa linh vi,rc y t6 thi dugc huong uu doi thud TNDN quy dinh tai Thong to 78/2014/TT-BTC, ThOng tu s6 96/2015/TT-BTC neu dap img dieu kien ye loai hinh, lieu chi, quy mo quy dinh tai tai Quyet dinh so 1466/QD- TTg, Quyet dinh so 693/QD- TTg, Quyet dinh so 1470/QD- TTg cua Thu tuang Chinh Khoan luong tra cho ngu6i lao dOng tiled gian benh vien chua hoot d'Ong khong &roc tinh vao chi phi &roc trir xac dinh thu nhap chiu thud TNDN nhung Cong ty phai khau trix Ice khai n6p thud TNCN theo quy dinh CONG TY TNHH VINA FOODS KYOEI Dia chi: Lo A55/II, Dtrong 2D, KCN Vinh LOc, P.Binh Hung Hoa B, Q.Binh Tan Nganh nghe kinh doanh: San xuAt thuc pham Cau hill 2.1 (3): H6a can dien tee cidu chuydn cioi h6a dan gay d'd luu chirng tie thi ngtrol thvc hien chuyen c of can c6 giay uy quyen mOi &roc ky vao vi tri nguY31 chuyen cloi hay lc/long? Cau hdi 2.2 (4): Hoa don dien tit nhdn tie nha cung cap in race kep vao chieng tit toan thi tren h6a clan co bat buOc de dong "Hoa don chuyen doi tit hoc, can dien tic" hay khong? Via co bat bulk ngwai thus hien chuyen cidik)2 vao hay khong? HOI NGHI DOI THOAI DOANH NGHIEP — CH1NH QUYEN THANH PHO (Chuyin ttd ve linh vue thug) Ngay 13 thong nom 2018 Tra lei cau hoi 2.1 va 2.2: Can cu Dieu 12 Th6ng to s6 32/2011/TT-BTC 14/03/2011 cila B6 Tai chinh huong dan ye khoi tao, phat hanh, sir dung hoa don dien tir ban hang hem, cung img dich vu quy dinh ye chuyen doi hoa don dien tir sang hoa don giay; Tnrerng hop Cong ty thkrc hien chuyen doi Ma don dien tir (ban ra, mua vao) sang him dun giay de phuc Iry luu tru chimg tir ke toan thi hoa don chuyen del phai dap Ung cac quy dinh tai Khoan 2, 3, Dieu 12 Thong to so 32/2011/TT-BTC then tren hoa dan chuyen doi phai c6 cha ky ciia ngtrei thkrc hien chuyen , va deng ,"Hea don chuyen dei tir hoa don dien to", viec thkrc hien 14 tai tieu thirc ngtr6i thkre hien chuyen doi khong can c6 giay ity quyen cua nguoi doi dien phap luat Cau hoi 2.3 (5): Doi voi lao dOng ngithi nuOv ngoai di chuyen nai lam viec to tinh sang tinh khac, th&i gian chwa thay doi vi tri lam viec tren giciy phep lao dOng thi chi phi lurmg ciza ho có duqc trit tinh thue TNDN hay khong? Vi du: Ong A la ngu.o i nu& ngoai den TP.HCM lam viec tit thong 2.2018 tai Cong ty ABC Tren giay phep lao Ong cz,ia Ong A ditqc ghi cu the Gong ty va dia chi nal lam viec tai Tp HCM Den thong 6.2018 Cty ABC dieu chuye'n Ong Da Nang lam viec tai chi nhanh czia Cong Ty ABC co tiled han la nom Chi nhanh Cty ABC hach toan dOc lap Vay chi phi Wang phat sink thoi gian Ong lam viec tai Di2 Nang thi có duqc cho la chi phi hop if) tinh thue TNDN ciza Chi nhanh Cty ABC hay khong? Tra loi: Can elm Dieu Thong to se 96/2015/TT-BTC 22/06/2015 cila BO Tai chinh sira doi be sung Dieu Thong to so 78/2014/TT-BTC 18/06/2014 cila B6 Tai chinh twang dan ye thue thu nhap doanh nghiep quy dinh cac khoan chi duoc trir va khong duoc trir xac dinh thu nhap chiu thue TNDN; Trueng hop Cong ty theo trinh bay c6 nguoi lao deng ntrov ngodi &roc cap giay phep lao dOng tai TP.HCM, sau ca nhan duoc cu Da Wang de lam viec tai Chi nhanh hach toan dee lap cila COng ty va nhan luang tai Chi nhanh neu viec dieu (gong co quy dinh Chi nhanh se true tiep toan Luang cho ca nhan thei gian lam viec tai Chi nhanh thi khoan tien luang &roc tinh vao chi phi &roc trir xac dinh thu nhap chiu thue TNDN dm Chi nhanh CONG TY TNHH BROTHER INTERNATIONAL (VIET NAM) Dia chi: Lau 5, tea nha Minh Long, 17 Ba Huyen Thanh Quan, P.6, Q.3 Nganh nghe kinh doanh: Ban buon may in van phong, may may Cau hoi 3.1 (6): Theo quyet dinh so 1408/QD-BCT 27/4/2018, tru deng hap thwang nhan thzfc hien cac churmg trinh khuyen mai co tong gia tri giai thu.Ong, qua tang diroi 100 trieu clang thi mien thztc hien thii tuc thong boo Trong trztang hop ding ty chimg tai có cau hoi sau: - Hoa dun xuat tang hang khuyen mai tru.Ong hop gang nhu trzierng hop churmg trinh khuyen mai có clang 1g5 Cong Thirong? CO nglzia la hoa don khong co thue GTGT va gia tri tren hoa don la 0? - Vi hang khuyen mai mua so luqng nhieu, nen gia mua se th'Op horn gici thi tru.thig, gia tri qua tang du.o.c tinh theo gia tri hang mua hay gia ban thi fru-Ong cilia qua tang? - BO chzi.ng tir de duqc khan trir thue va tinh chi phi hop 1j.), hop le.' tricang hop can CO nhang gi? HOI NGHT DOI THOAI DOANH NGHV - CHiNH QUYEN THANH PHO (Chuyen r7e ve linh vyr thud) Ngay 13 thong nom 2018 Can cir Khoan Dieu va Dieu 17 Nghi dinh s6 81/2018/ND-CP 22/5/2018 Tra cua Chinh phu quy dinh chi tiet Luat Thucmg mai ye hoot Ong Vic tien thuang mai (co hieu luc thi hanh tix 15/7/2018); Can cir Khoan Dieu Thong tu s6 219/2013/TT-BTC ,ngay 31/12/2013 dm BO Tai chinh twang dAn va thud gia tri gia tang (GTGT) quy dinh gia tinh thue; Can cir Dieu Thong tu s6 96/2015/TT-BTC 22/6/2015 dm BO Tai chinh sira d6i, b6 sung Dieu Thong tu so 78/2014/TT-BTC Inning an va thud TNDN (da duqc sira d6i, b6 sung tai Khoan Dieu Thong to so 119/2014/TT-BTC va Dieu Thong tu so 151/2014/TT-BTC), nhan c6 hang hoa, dich vu dung de , Can cir cac quy dinh tren, tnr6ng hgp cac t6 third, khuyen mai, phut vu hog dOng son xuat kinh doanh va phu hgp vai quy dinh cua phap luat ye thuang mai thi hang hoa, dich vu dung da khuyen mai xac dinh gia tinh thud GTGT bang 0; hang hoa, dich vu mua vao dimg de khuyen mai c6 hoa dan, chirng tir hgp phap (hoa don c6 gia tri tir 20 trieu dung tr6 len phai c6 chimg tir toan khong dung tien mat) thi dugc tinh vao chi phi duqc trir xac dinh thu nhap chiu thud TNDN, so thud GTGT dAu vao dugc ke khai khAu tru theo quy dinh Tir 15/7/2018, theo quy dinh tai Khoan Dieu 17 Nghi dinh s6 81/2018/ND-CP: Thuang nhan thuc hien cac chuang trinh khuyen mai quy dinh tai Khoan Dieu 17 c6 tong gia tri giai thuang, qua tang duai 100 trieu dOng; Thuang nhan chi thuc hien ban hang va khuyen mai thong qua son giao dich thuang mai dien tir, website khuyen mai tnrc tuyen thi khong phai thuc hien thu tut hanh chinh thong boo thuc hien khuyen mai; Cong ty thuc hien theo quy dinh mOi va hang dich vu dung de khuyen mai truong hgp van dugc xir 1S, ve thud nhu da neu ten a thuc hien chuang trinh khuyen mai, hang mua nhiau TruOng h9p Cong ty mua hang hoa nen gia mua thap , gia thi tru6ng thi vied xac dinh thi gia tri hang hoa dimg de khuyen mai truorng hap de nghi C6ng ty lien N Si Cong thuang de dugc huang dan theo tham quyen Cau hol 3.2 (7).; Thinh thocing, ding ty cluing toi nkin thong bdo ve mot so hoa dun cua m5t so nom trued có Ma so Thue ngung hogt d6ng, mac di" hang thong cong ty cluing toi co kiem tra ma so thud adz cac cOng ty toan tren trang web tra caw ma so thud cica Tong Cyc Thue, tai thai diem trgng thai la dang hogt d6ng Cyc Thue vuie &rang can de cluing Col c6 the kiem th download danh sach cow ma so thud cica tra hieu qua hOa dun &au vao Vi du toi co the cac cong ty ngung hogt Ong bang excel file de doi chieu hang timing va cap nhat tinh trgng ngung hogt Ong kip thai nhieu hoa dan Tra let Hien tai, ten website tra cim thong tin hoa dan, tai tinh ,nang tra c6 trg tim kiem trang thai h6a dan co/khong c6 gia tri sir dung (co kat xuat excel) COng ty tham khao tai dia chi sau: http://tracuuhoadon.gdt.gov.vn/tcnhd.html CONG TY TNHH MTV CONG NGHE TIN HQC VAN SON Dia chi: 162B Bill Thi Xuan, P.Pham NO Lao, Q.1 Nganh ngha kinh doanh: Ban buon may vi tinh, linh kien dien tir Cau Is& 4.1 (8): Cho toi hoi ve chinh scich khai va n6p thud mon bai doi vai ca nhan co tai son cho thud a cac dia chi khac cling mot phtrang va quan nhu sau: HOI NGHI DOI THOAI DOANH NGH0 — CHINH QUYEN THANH PHO (Chuyen de ve link vine thud) Ngay 13 (hang nam 2018 I TOi c6 can nha cho thud a dia chi khac (theo hop dang thud) cimg mat phwang va quan Tong doanh thu cho thud tie cac can nha la tren 500 trieu clang/nam Hang nam tai da nap le phi mon bai theo hwang dan doi vai ca nhan kinh doanh a bac la trieu clang/nam Nhw vay tai da nap thud mon bai dfing hay chwa? Co thOng tin not rang: Moi dia chi cho thud thi phai nap thud mon bai rieng cho moi dia chi la trieu/nam Nglila la tai co can nha & dia chi cho thud khac cimg quan nhu tren thi phai nap thud mon bai cho tong can nha la trieu clong/nam Nhu- vay thOng tin có dfing hay khong? Can etre phap ly nao cho vide hwang dan nay? Twang hap nam, tai phat sinh them hop d'‘ eing cho thud tai san a dia chi khcic cling cimg mat phwang va quan vai can nha tren thi tai co phai nap le phi mon bai them cho hop (long mai hay khong Vi hien tai tai dang nap thud mon bai & bac cao nhat la bac (tide trieu dong/nam) Xin quy ca quan hwang clgin de tai thwc hien nap le phi mon bai dfing theo quy dinh cita phap luat Kien nghi 4.2 (9): Tai khoan Dieu thong to 302/2016/TT-BTC lucang dcin nap thud mon bai dOi vai ca nhan kinh doanh la dwa vao doanh thu nen neu yeu cau nap thud mon bai theo dwa vao tieng hop clang, hay tieng clia chi cho thud thi nen quy dinh tha (Lai Ko rang van ban luat de ca nhan thwc hien dfing , Tra loi cau 4.1 va 4.2: Can cir Nghi dinh se 139/2016/ND-CP 04/10/2016 dm Chinh phit quy dinh ye le phi mon bai, Tai khoan dieu quy dinh mire thu le phi mon bai d6i vOi nhan, he gia dinh hoat Ong san xuat, kinh doanh hang hea, dich vu(ke ea hoat deng cho thud tai san): "2 Mire thu le phi mon bai dei yen ca nhan, he gia dinh hoat Ong san xuAl, kinh doanh hang dich vu nhu sau: a) Ca nhan, nhom ca nhan, ho gia dinh c6 doanh thu tren 500 trieu deng/nam: 1.000.000 dong/nam;" Can cir Thong to se 302/2016/TT-BTC 15/11/2016 cita Be Tai chinh Inrong dan ye le phi mon bai, - Tai khoan dieu ,4 hiking dan mire thu le phi mon bai dei nhan, nhom ca nhan, he gia dinh hoat deng san xuat, kinh doanh hang Ma, dich vu (ke ca hoat Ong cho thud tai san): "2 Mire thu le phi mon bai dei yen ca nhan, nhom ca nhan, he gia dinh hoat &Ong san xuAt, kinh doanh hang hea, dich vu nhu sau: a) Ca nhan, nhom ca nhan, he gia dinh eó doanh thu tren 500 trieu dong/nam: 1.000.000 (met trieu) dong/nam; Doanh thu de lam can cir xac dinh mire thu le phi mon bai doi veci ca nhan, nhom ca nhan, he gia dinh tai khoan la tong doanh thu tinh thud thu nhap ca nhan theo quy dinh cita phap luat ye thud thu nhap ea nhan HOI NGHI DOI THOAI DOANH NGHIEP - CHiNH QUYEN THANH PHO thug) (Chuyin de ve linh Ngay 13 thang nom 2018 Ca nhan, nhOm ca nhan, h0 gia dinh neu tai khoan c6 thay d6i doanh thu thi can dr d8 xac dinh mire thu le phi mon bai la doanh thu tinh thug thu nha'p ca nhan cua nom tnrac lien ke nom tinh 18 phi mon bai Ca nhan, nh6m ca nhan, h6 gia dinh mai kinh doanh nom thi mire doanh thu lam cc sa xac dinh mire thu 18 phi mon bai la doanh thu cua nom tinh thug theo quy dinh cua phap luat ve thug thu nh4p Ca nhan" - Tai khoan di8u huang don nguyen tae xac dinh mire 18 phi mon bai: "3 Ti chirc, ca nhan, nhom ca nhan, , h0 gia dinh san xuAt, kinh doanh ho4c mai ,thanh 14p, dugc cap dang 14/thug va ma s6 thug, ma so doanh nghi0 thai gian dm thang dau nom thi nOp mire 18 phi mon bai ca nom; neu lap, duqc cap clang 14 , thud va ma so thug, ma so doanh nghi8'p thai gian thang cued nom thi n6p 50% mire 18 phi mon bai ca nom" - Tai khoan di8u huang can khai, nOp 1'8 phi mon bai d6i vai ca nhan, nhOm ca nhan, h0 gia dinh hoot d6ng san xuat, kinh doanh hang hoa, dick vu: "a.2) D6i vai ca nhan, nhom ea nhan, h0 gia dinh cho thud bk dOng san khai 18 phi mon bai mOt lan theo tirng hqp dong cho thug bat d6ng san" Truang hop theo trinh bay cua COng ty: Ca nhan c6 can nha cho thug a dia chi khac (theo hop &rig thug) ding mOt phuang va quan, neu tong doanh thu cho thud tic de can nha la tren 500 tri0 dong/nom thi ca nhan ke khai, nOp r8 phi mon bai tri0 thing/ nom cho tong hgp &Ong tirng dia chi c6 nha cho thug Truang hop nom, ca nhan phat sinh them hgp d6ng cho thug tai san a dia chi khac cling cling mOt phuang va qu4n vai can nha tren, neu hop dong phat sinh thai gian cua thang dau nom thi nOp mire 18 phi mon bai tri8u dong/ nom; neu hgp dong phat sinh tiled gian dm thang cu6i nom thi nOp mire 18 phi mon bai 0,5 tri8'u dong/ nom Cau hoi 4.3 (10): Ngay 01/01/2015 ca nhan tai có hop clang cho thug nha vai tiled gian cho thug la ter 01/01/2015 din 30/09/2019 va tgi thai diim thcing 01/2015 tai da khai thug cho toan 1)0 thai gian cho thug (tied khai cho Wan ba thai gian to 01/01/2015 din 30/09/2019) theo mau 01/KK-TTS ban hanh kern theo CV so 17526/BTC-TCT 01/12/2014 ctia BO Tai Chinh, dinh ky tai thug dzing quy dinh Ngay 01/07/2017 tai có phat sinh them hop clang cho thug tai san va the diim tai duac huang khai thug dien tic dal vol hop clang mai phat sinh, hop (long eu da khai cho toan bO the gian thug theo tong van 17526/BTC-TCT thi khOng can khai lot va da that hien theo hiding don Din Mai diim hien tqi, tai di clai chidu na thug thi so tien thug nap cho hop dang 01/01/2015 diu ghi la Op thug va &coy giai thich la phai khai dien tie lgi cho hop clang 01/01/2015 Co citing la COI phai khai dien ter lgi cho hop clang Vgy Kinh xin Quy ca quan cho tai 01/01/2015? Neu phai khai lgi thi khai tie thai diem nao? Lieu tai ca bi phgt khai tre khai dien tie lgi cho hop clang nay? Quy dinh nao huang don ye vide khai thug doi vai ca nhan cho ,thue tai san trtrang hop nay? Hien tgi, tai dang rat, bein khoan va khOng biet thtrc hien nha the cho thing vi khong co vim ban new huang don cu the Kinh mong Q74 ca quan huang don de so lieu nop thug cua tat tgi ca quan thud thrac khop dfing ,11 „MAO HOI NGHI DOI THOAI DOANH NGH0 — CHI-NTH QUYEN THANH PH() (Chuyen cfe ye' Iinh vrrc thug') Ngay 13 thong nom 2018 Tra Ve Nguyen tac thi ca nhan khong phai khai lai cho hop d6rig thug' nha 01/01/2015, da thuc hi'en khai bang man to khai giay theo quy dinh CONG TY TNHH TERRALOGIC Dia chi: Cong vien phan mem Quang Trung, Q.12 Nganh ngh'e kinh doanh: Gia cong phan mem Cau hOi 11: Trong qua trinh hoot Ong, Cong ty có phat sinh so thug' Thu nhap doanh nghiep (TNDN) phai nOp Tuy nhien, Cong ty del niip du s '6 tien thug' TNDN phai nop cho Cuc Xin hoi Cyc thug' xuong kiem tra va phat sinh `:so tien thug' phai Op them" thi cong ty co du-ac pile!, can tric so tien cong ty da nOp du vai "s6 tien thug' phai n6p them" khong? Neu dwac can trir thi (long ty có bi phat cham nop cho khoan "lien thug' phat sinh phai Op them" khong? Xin than cam an Tra lei: Can cir Dieu 33, Dieu 57 Thong to s6 156/2013/TT-BTC 06/11/2013 dm BO Tai chinh huang dan thi hanh mot so dieu cda Lust Quan 1y thug': Can cu quy dinh, tren, tnromg hop Cong ty theo trinh bay co nOp thira tien thug TNDN theo tto khai quyet toan thug', dong thai có so thug' TNDN nop thieu theo quyet dinh truy thu thug' qua tra, kiem tra thug cda co ,quan thug' thi Cong ty thuc hi'en ba trir tu Ong so tien thug' TNDN nOp thda (theo quyet town thug') vao so thug' TNDN n'Op thieu truy thu thug' theo quy dinh tai Khoan Dieu 33 Thong tu so 156/2013/TT-BTC CONG TY TNHH MTV DUVC SAI GON Dia chi: 18-20 Nguy8n Tnximg TO, P.12, Q.4 Nganh ngh'e kinh doanh: Mua ban &roc pham azu hill 6.1 (12): Doi voi truang hop hang bieu king cho khach hang cong ty xuat hoa dan tinh thug' GTGT ban Nining khoan thug' cong ty khong thu du-ac tien nen du-a vao chi phi Vay khoan chi phi có du-ac xem la chi phi hop 3"/ hop tinh thug' thu nhap doanh nghiep? re Tra Uri: Can cir Khoan Dial] Thong tu s6 26/2015/TT-BTC 27/02/2015 dm BO Tai chinh sira d6i, 13, sung diem 2.4 Phu luc IV Thong tu 39/2014/TT-BTC 31/3/2014 oh BO 'FL chinh; Can cir Dieu Thong tu s6 96/2015/TT-BTC 22/06/2015 dm BO Tai Chinh huang dan ve thug thu nhap doanh nghiep (TNDN) (co hieu luc thi hanh tir 06/08/2015 va ap dung cho kST tinh thug' TNDN tiz nom 2015) sira dOi, 136 sung Dieu Thong to so 78/2014/TT-BTC (da &roc sira d6i, b6 sung tai Khoan Dieu Thong tu so 119/2014/TT-BTC va Dieu Thong tu so 151/2014/TT-BTC); Can cu quy dinh den, tnrarng hop Cong ty khai thug Gia tri gia tang (GTGT) theo phuang phap khau trir có mua hang hOa de bieu, tang, cho khach hang phut vu muc dich kinh doanh thi bieu, tang hang hOa cho khach, hang, Ong ty phai lap hoa don tinh thug' GTGT nhu ban hang hOa cho khach hang, thug' suat thug' GTGT &roc tinh theo thug' suat Wang dng cua tung loai hang Ma bieu tang; gia tinh thug' GTGT la gia ban dm hang hoa tuang duang tai thai diem bieu, tang khach hang Hang hOa bieu, tong khong phai quy de')i de tinh vao doanh thu tinh thug' TNDN; thug' GTGT dau Cong ty dirge tinh vao chi phi dugc trir tinh thug TNDN (dap frng dieu kien quy dinh tai HOI NGHI DOI THOAI DOANH NGHIEP CHINH QUYEN THANH PHO (Chuyen cte v'e linh vyc thud) Ngay 13 thong nom 2018 DiE‘u Thong tu so 96/2015/TT-BTC) Thud GTGT dau vao C8ng ty &roc ke khai khdu trir theo quy dinh (dap ling diEu kiln khdu trir thud GTGT) Cau hoi 6.2 (13): Truang hop ding ty thuc hien khuyin mill theo thing chuang trinh khuyin mai ma nha cung cap da citing 1c-) vai Sa COng Thuang, ding ty khOng dux hien clang icy lai vai sa cang thuang ray trwang hop cung ty xuat haa dan CO thew tinh la hang khuyen mai (khong gia, khong thud)? Tra let DE c6 co so tra 1oi, de nghi C8ng ty cung cdp , h6 so dang 14 chuang trinh khuyen mai dm nha cung cap vai SO COng Thuang cho co quan thud quan 11 true tiep de &roc xem xet, hirong dan theo quy dinh Cau hoi 6.3 (14): COng ty CO mat so" hang ban ch am, can date nen cling ty muon: - Thuc hien viec chiic khdu tren 50% va &le trot tilp vao gici ban clia how clan (co quy dinh hop clang mua bcin girra ben) - Thuc hien giam gia tren 50% Vay xin hoi: doi vai tricang hqp tren cOng ty can lam thfc tuc gi cho dang quy dinh cua thud Tra Uri: Can cir Khoan 22 DiEu ThOng tu 219/2013/TT-BTC 31/12/2013 dm BO Tai chinh huong an vE ThuE gia tri gia tang (GTGT) quy dinh gia tinh thud; Can cir DiEm 2.5 Phu luc ban hanh kern theo Thong tu s6 39/2014/TT-BTC 31/3/2014 ciia BO Tai chinh hudng dan vE hoa don ban hang hea, cung img dich vu; Truong hop Cong ty theo trinh bay 14 hop d6ng ban hang c6 ap dung giam gia hang ban thi Cong ty lap h6a don xuat giao cho khach hang, ten h6a don GTGT ghi gia ban la gia da giam, thud GTGT, tong gia town da c6 thud GTGT CONG TY TNHH CHAN NUOI LONG BiNH Dia chi: 53 pt; Quang D'au, Phuong Pham NO Lao, Quan Nganh nghE kinh doanh: Mua ban gia cam TA qua gilt mo Cau ha!: Cong ty TNHH Chan Nuoi Long Binh (Quan 1, TP.HCM ) dang tan hanh ddu tte, xay dung va lap dot day chuyen gilt mo gia cam mai 1'0 Trying Born, Ddng Nai Cong ty co kf) hop clang thud muqn dat 10 dat (da throe quy hooch de lam nha may gilt mo gia cam) caa clan vi khac de xay dung nha may va lap clOt day chuyen gilt mo gia cam tren 10 dat Xin cho hoi: Cau hoi 7.1 (15): Cac chi phi lien quan din viec xay dung nha may Long Binh tai Triang Born Dong Nai ca duqc xem la TSCD cua Cong ty va Clang ty duqc phi], trich khau hao nha xwang di vao hoot Ong kilo/7g? Cau hdi 7.2 (16): Cong ty dang nhap khdu day chuyin gilt and mai tic nu& ngoai ve Viet Nam Trong tricang hop khong to chtiv san xuat &Tic nine ke hooch de ra, Cong ty buac phai cac tai san (nha xtrang va day chuyen gilt mo ), xin cho hoi ngoai thud GTGT va thud TNDN, Cong ty phai chill sac thud nao khac khong lien quan den viec l) tai san Can cir Thong tu s6 45/2013/TT-BTC 25/4/2013 cila BO Tai chinh huang can Tra chE dO quanlr, sir dung va trich khdu hao tai san c6 dinh (TSCD); ve HOI NGHI DOI THOAI DOANH NGHIEP - CHINH QUYEN THANH PHO (Chuyen (re linh vyc (hue) Ngay 13 tiding neim 2018 ve Can cir ThOng tu s6 219/2013/TT-BTC 31/12/2013 dm B6 Tai chinh huang dan ve thud GTGT; Can cir Thong tu so 78/2014/TT-BTC 18/6/2014 dm BO Tai chinh huong dan ye thud thu nhap doanh nghiep (TNDN) quy dinh ye thu nhap khac; Can cir Thong tu so 96/2015/TT-BTC ngdy 22/6/2015 dm BO Tai chinh sfra ddi, 1)6 sung Thong tu so 78/2014/TT-BTC huang dan ve thud thu nhap doanh nghiep (TNDN); 1/ Truang ,hop Cong ty c6 phat sinh chi phi lien quan ddn viec xay dung nha may Long Binh tai Trang Born Dong Nai de phut vu cho hoat &Ong kinh doanh cua Cong ty, khoan chi phi xay dung phat sinh có du Ma don, chimg to hop phap va du tieu chuan ghi nhan TSCD dugc phan anh tang nguyen gia cua TSCD thi C6ng ty thuc hien trich khau hao tinh vao chi phi dugc trir theo quy dinh 2/ Tnremg hop Cong ty 13'T cac tai san (nha xtramg va day chuyen giet mo) thi 15T ,tai san Cong ty phai lap hoa don va ke khai, n6p thud' (thud GTGT, thud TNDN) theo quy dinh Doi voi day chuyen giet mo neu có nguon g6c nhap khau thi de nghi Cong ty lien he co quan hai quan de dugc huang dan ye nghia vu thud Oat sinh (neu co) VPDD MINAMI SHOTEN CO.,LTD TAI TPHCM Dia chi: LAu 2, Tem nha Kicotrans Sd 20, Song Thao, P.2, Q.Tan Binh Nganh nghe kinh doanh: Gia cong thiet kd nha go , nha dan dung dm Nhat Cau lull 17: Ngu.c31 Viet Nam có quac tich NhCit Ban ve Viet Nam lam giam clot cong ty 100% von nit& ngoai phai clung thud TNCN nhw the nao? a Trwang hop CO thu nhdp ben cong ty me va dc7 Avec khau trit Thud' TNCN tai Nhat ban, thu nhdp tai Viet Nam clung thud nhu the nao? b Trweing hop nhan thu nhCip tgi cong ty me Thud' TNCN thew khau tra tgi NhCit ban có &cot khong? c Trzthng hop Thu nhCip mkt gicim dac la tie kinh doanh illy vao tinh hinh hogt clOng dux cong ty vg'y phcii clung thud nhu the nao? Xin hwo ng clan Giam dac la ngoai nuac ngoai phai clung thud TNCN nhu the nao , cu the cac trlding hop neu tren Tra lei: Can cir quy dinh tai Dieu ciia Thong tu so 111/2013/TT-BTC 15/08/2013 cua BO Tai chinh (da dugc sira d6i tai Dieu Thong tu so 119/2014/TT-BTC ngdy 25/08/2014 cila BO Tai chinh) thi trueng hop nguai nuac ngoai la ca nhan cu tni tai Viet Nam thi thu nhap chiu thud la thu nhap Oat sinh va ngoai lanh tho Viet Nam, khong phan biet nai tra thu nhap; Truong hop la ca nhan khong cu tru tai Viet Nam, thu nhap chiu thud la thu nhap phat sinh tai Viet Nam, khong phan biet nai tra va nhan thu nhap Do twang hop nguari nuac ngoai vita co thu nhap phat sinh tai nuac ngoai (do Cong ty me tai nuac ngoai chi tra) vga co thu nhap phat sinh tai Viet Nam (do Cong ty tai Viet Nam chi tra) neu la ca nhan cu tru tai Viet Nam thi phai k'e khai thu nhap phat sinh va ngoai lanh the Viet Nam (hay goi la thu nhap toan cau) cho ca quan thud Viet Nam, truang hop khoan thu nhap phat sinh tai Nhat Ban da dugc Cong ty tai Nhat Ban khau trir ,va nap thud tai Nhat Ban theo quy dinh tai Nhat Ban thi dugc trir so thud da n6nuac nu ngoai thud duct trg khong vugt qua so thud phai n6p 10 HOT NGHI DOI THOAI DOANH NGHIEP — CHfNH QUYEN THANH PHO (Chuyin cr'e v'd linh vyc thud) Ngay 13 thong nam 2018 hien clang kfi thud, thay dOi thong tin clang ky thud cita ca nhan va ngtrol pity thu0c, ca nhan phai khai boo v61 ca quan chi tra thu nhdp Co quan chi tra thu nhdp c6 trach nhiem tong hop va gfri ho so' thong tin thay doi ceta cac ca nhcin uy quyen den ca quan thud quart ly trtrc tiep mot Ian nam, chdm nhat la 10 (myth) lam viec truck tit& Diem Op ho so' quyet toan thud thu nhdp ca nhan hang nam; Dieu 13 Muc quy dinh c2) Ngtrol n6p thud thay doi thong tin qua ca quan chi tra thu nhCip: -Trfreeng hop thay doi thong tin cho ca nhan ngtroi nop thud: Ca nhan girl Ban khong yeu cju chirng thfrc cac giciy to CO thay doi thong tin lien quan den clang ky thud cho co' quan chi tra thu nhap Co' quan chi tra thu nhdp lap Ta khai clang ky thud tong hop cho Ca nhan c6 thu nhdp tie tien lwang, tien cong thong qua ca quan chi tra thu nhdp mau so 05-DK-TH-TCT ban hanh kern theo Thong to Tren to , khai clanh dciu vac) "Thay dai thOng tin dang thue" va ghi cac thong tin clang thud CO thay cloi Tra 1?ri: Can cu Khoan Didu 12 quy dinh ve trach nhidm, thoi han va dia didm n6p h6 so thaydoing 1(7thudcan6p; Tnramg hop Ong ty theo trinh bay thu6c Cuc Thud HCM quail 13'7 thud truc tidp, nguad lao d6ng Cong ty da dang 14/thud to co quan thud cac tinh, khac co thay doi th6ng tin la the can ctrOc cong dan thi thuc hidn nhu sau: + Throng hop ngtrad lao d6ng co ma s6 thud dang 14r , tai Cuc Thud HCM thi Cong ty lap tto khai dang thud tong hop cho nguari lao d'6ng theo so 05-DK-TH-TCT (ban hanh kern theo Thong tu 95/2016/TT-BTC) gui cho Cuc Thud HCM + Throng hop ngtrad lao d6ng c6 ma s6 thud dang ky tai coy quan thud khac thi gui mdu s6 08MST (ban hanh kern theo Thong tu 95/2016/TT-BTC) t6i co quan quan VT thud truc tidp Cau hoi 13.4 (28): Theo DiL Khoan 10 Muc b Thong to 95/2016/TT-BTC 28/6/2016 ye viec Throng crow dang ky thud cho ngfrol phu thu6c cloi vai ca nhan n6p ho so' clang ky thud cho ngtroi phu thu6c voi ca quan chi tra thu nhdp thi ca nhan giei giay fly quyen va cac giay to' cact ngfrol phu thuOc cho ca quan chi tra thu nhdp.Trong trwo.ng hap, ca nhan nOp thud la nproi lao dOng hap clong lao Ong lam viec I au dai vai cong ty, CO nhan lam giay fly quyen mot lan nhat de icy quyen cho cong ty lam cac thit tuc clang ky Ngtroi phu thu6c gitim frit gia canh suot qua trinh ngtrol lao d6ng lam viec tai cong ty duac khong? Tra lbi: Can cir didm b Khoan 10 Didu Thong tu s6 95/2016/TT-BTC 28/6/2016 oh B6 Tai chinh huang clan yd dang 14 thud quy dinh hi) so dang ky nguari phu thu6c qua co quan chi tra thu nhap; Truarng hop nguari lao dOng 14 , hop dOng lao dOng lam viec lau dai veri tong ty thi ca nhan ngtran lao Ong dirge lam giay fly quyen m6t lan nhat de uy quyen cho cong ty lam cac thu tuc Tang ky nguari phu thu6c giam trir gia canh suot qua trinh lam vide tai COng ty Cau hoi 13.5 (29): Dan vi xin duac &rang cran ve viec cap chfrng ,tir khju trfr thud TNCN cho us) cong nhan vien khong co quyen quyet toan thud TNCN qua dan vi SO thud TNCN dta cong nhan vien phat sinh nam 2017 va thuOc doi twang duac hoan thud TNCN cita nam 2017 Thoi diem cong nhan vien yeu cau cap chi:mg tic khau trio thud TNCN la sau 31/03/2018 Vay Dan vi 16 HOI NGHI DOI THOAI DOANH NGHItP — CHiNH QUYEN THANH PHO (Chuyen ife v'd linh wyc thud) Ngay 13 thong nom 2018 chang toi c6 cluac cap chang tit khan trir thud TNCN cho nhang cong nhan vien via van lap Belo coo sir dung Chang tie khau trir thug TNCN? Tra Ilri: Can cir Khoan Didu 25 Thong tu s6 111/2013/TT-BTC 15/08/2013 cua BO Tai chinh huang dAn ye thud TNCN quy dinh ye chi:mg tir khan trir; Can cir Quydt dinh s6 440/QD-TCT 14/03/2013 dm T6ng Cue Thud ban hanh Quy trinh Quan ly bien lai; Can cir cdc quy dinh ten, tru6ng hap COng tra tien luting, tien cong cho nguaci lao dOng khau trir thud TNCN thi phai cap chimg tir khau trir thud ngu6i lao dOng bi khau trir thud ty da có yeu cau Hang quy Dun vi lap bap coo tinh hinh sir dung chimg tir khau trir thud TNCN theo mau CTT25/AC Cau hoi 13.6 (30): Dan vi la thou phy thi cong hoan cong trinh xcly dung vao thong 03/2018 Theo quy dinh tai khoan Didu 16 Thong to 39/2014/TT-BTC chang toi da xuat hod clan va da ke khai thud ky thong 03/2018 Nhtrng gift a hai ben clan vi chang toi va thou chinh van chtta quyet toan va duyet khoi Wang chinh xcic Den thong 05/2018, hai ben quyet toan khdi Wang thi nha thou chinh khong clung y nhan hod don thong 03/2018 ma chang Cal da xuat va yeu cau xuat lai hoc': clan thong 05/2018 (vi quy trinh quan 1)% kiem salt sa caa nha thau chinh theo tieu chuan ISO nen den thong 05 thou chinh khOng nhan hoa don thong 03 /eta) Vay, Dan vi chfing Col , kinh mong Ca quan thud htrOng don cho doanh nghiep v61 tin :cc phat sink nhu tren, Dan vi nha thdu phu chfing toi buac phai phat hanh lai how clan theo yeu cau cua Nha thou chinh de &ray toan thi phai zit 1.3 hOct don da lap 31/03/2018 nhtr thd nao? Hien cluing toi da xuat hod clan thong 05/2018 girl khach hang, doanh thu chzing toi da ke khai thud thcing 03/2018 va da gach 1)6 to hod don thong 03/2018 Tra lot Can cir Didu 16, Didu 20 Thong tu s6 39/2014/TT-BTC 31/03/2014 ciia BO Tai chinh huong an ye hOa dun ban hang hOa, cung img dich vu: + Tai Khoan 2.10 Phu luc Thong tu 39/2014/TT-BTC 31/03/2014 dm BO Tai chinh quy dinh: Tnr6ng hop Cong ty la nha thAu *114 hop d6ng xay dung cong trinh yeri nha than chinh thi th6i diem lap hod don la th6i diem nghiem thu, ban giao kh6i luting cong viec hoar' thanh, khOng phan biet da thu duqc tien hay chua thu tien Truimg hqp duyet quyet toan co dieu chinh gia tri cong trinh phai toan thi ben lap bien ban diet' chinh va Cong ty lap hod don dieu chinh theo huang dan tai Khoan Didu 20 Thong tu 39/2014/TT-BTC neu tren 14 CONG TY LD TNHH NIPPON EXPRESS VIET NAM Dia chi: PhOng 5.2-5.3, Tea nha Etown, 364 COng Hoa, Phuang 13, Q.Tan Binh Nganh nghe kinh doanh: Dich vu giao nhan van tai Cau hoi 14.1 (31): Ve hoa dan dien tir the nao la hap le : Cty chang Ali van nhang vtrci.ng mac nhu sau: a) Theo cong van tra 161 so 8431/CT-TTHT V/v hoa don dren ter 22 Mang 08 nom 2018 caa Tang Cyc Thug, Cyc Thue Thank Phan Ho Chi Minh tra 161 not dung cong ty ye htu ter hoa don dien tie, not dung nhu sau : "Can cir quy dinh, Trwang hap COng ty theo trinh bay có nkin 17 HOT NGHI DOI THOAI DOANH NGHIEP — CHM QUYEN THANH PHO (Chuyen de ve linh vu.c thuE) Ngay 13 thong nom 2018 hoa dan dien tie cha khach hang thi Cong ty se luu cac h6a dan dien tie dual dang tap tin dien tie theo guy clink , cac hoa dun dien tie la can cie de ke khai thue theo quy dinh, tren hoa clan dien tic khong can c6 ma tra cieu Trirong hop Cong ty co nhu cau chuyen cloi hoa clan dien tie hoa dan giay de phuc vu cong tac luu trie chieng tie ke toan tin Ging ty thiec hien chuyen i theo quy Binh tai Ddu 12 Thong tir so 32/2011/TT-BTC, tren hew dan chuyen clOi de lieu trie kW:Mg can c6 dciu ben ban." Cong ty chimg tai xin hoi ve tap tin dien tie theo quy dinh cu the la tap tin nhu- the nao: file clang PDF, XML ? b) Khoan ‘ 2: "2 116a clan dien tir cla lap disc luutrfr &col clang thong dip die lieu va ph& thoa man cac clieu kien sau: a) NOi dung clia hoa dun dien tic co the truy cap va sir clung duac de tham chieu can thik b) NOi dung cila Itha clan dien tie &lac luu trfr chinh khuon clang ma no clitac khai tao, giei, nhan hoac khuon dang cho phep the hien chinh xac not dung hoa dan dien tie clo; c) 116a dun dien tie dtrac lieu tee theo mot cach thirc nhdt dinh cho phep xac dinh nguOn gac khai tao, nai den, gia gfri hock nhan hoa dan dien Xin Ca quan Thue giai thich 1-5 lieu luu frit theo mot each thiec nit& Binh la nhu the nao ? Nhu- vay, Cong ty chting tai luu ca email tie nha cung cap gal thong tin hoa clan = file duai dang pdf hoac xml co cliing khong? => viec gap nhieu kh6 khan yeu cau ben ban hang hoa dich vu gai file tap tin de luu trfr, vi hien rat nhieu nai cung cap dich vu nhi• quan an chi gai ban in pdf thank toan, ho khong chin cung cap gi them cho cty chang toi Khi nhan hoa dan dien tie cty chting tai cleu phai tra cfru tren mang v/v ho c6 thong bao sir dung hoa dan vai ca quan Thue hop le aura? Qua kh6 khan nay, chting tai xin de nghi Ca quan Thue xem xet va quy Binh yeu cau bat buOc phai cung cap file tap tin dien tie cho ben mua hang doi vai ben ban hang phat hanh hoa clan dien tie, vi nhu- very thi ben mua co ca sa de yeu cau ben ban ph& cung cap file du lieu theo quy dinh ye h6a clan dien tie Tra loi: a) Hien, ca quan thue chua có quy dinh ye dinh dang file Ma dun dien tir, dO Cong ty cc') the luu trir duohi dang PDF hoac XML b) Can cir Di'eu 11 Thong to se) 32/2011/TT-BTC 14/03/2011 cita BO Tai chinh huong dan ye kheri tao, phat hanh, sir dung He don dien tir ban hang hem, cung irng dich vu quy dinh ye luu trir h6a don dien tir; Can cir quy dinh teen, tnrong hop Cong ty nhdn hoa don dien tir tir cac nha cung cap thi COng ty thqc hien luu trir cac tap tin h6a don dien tir , cac hoa dan la can cir de Cong ty thuc hien ke khai nap thue theo quy dinh Cau hOi 14.2 (32): Xin hutting dan ve khoan chiet khdu giam gici tie cac hang van chuyen COng ty chimg raj hoot long firth vier van chuyen hang hoa xuat nhap khdu va co kf; hop (long van , chuyen quoc to cac hang hang khong va tau bien Thy theo chinh sach tieng nha van chuyen va luting hang cha Cty theo tang tuyen van chuyen ma cac nha van chuyen c6 chinh sach gia chiet khau giam gia (co bao gia rieng) deg mirc thoa thuan , 18 HOI NGHI DOI THOAI DOANH NGHICP - CHINH QUYEN THANH PHO (Chuyen rte ve linh vyv thud) Ngay 13 thong aim 2018 Thvc td, sau hoan dich vy van chuyen hang vet toan theo bang gia chung tru.O.c, sau, c16 thol gian clotchieu ben nha van chuyen se xueit hoa don chiet kheiu giam dich vy cho Cty neu clot mity hang h6a van chuyen sau 1-2 thing Chang tai xin h6i cac tru.o.ng hop thvc hien nhu sau co dfing khong? • Tru&ng hop 1: Cty nhan hoa dan chiet khdu cho cac to hang phat sinh T12/2017 (ngay hoa clan T12/2017) => Ghi nhan gicim chi phi van chuyen Ti 2/2017 • Truing hop 2: Cty nhan hOci don vet tien chi& khdu cho cac 16 hang phat sinh T12/2017 (hoac can trir cong no) nining h6a dan T2/2018 => Cty hgch loan veto thu nhap bat thithng (711) 2018 c6 thing khong ? Vi lfic Cty cid thvc hien xong bao cao tai chinh 2018 vet bao coo quyet tocin Thue TNDN 2017 raj • Tat ca khoan tien cu.& van chuyen quac ti ma Cty nhan durc neu tren khOng phai h6a don VAT ddu nap 10% VAT co citing khong? Cau hoi 14.3 (33): Hoan phi lido hiem "trach nhiem hang hoa" • Cty k3 hop dOng bao hiem hang h6a tic T6/ 2017 den T5/2018 (1 nom) Trong th6a thuan c6 pheln phi bao hiem phai clva veto kit qua kinh doanh ,cfia nom 2017, nen hang thing ben Cty bao hiem dan thu co clinh so phi nhu nhau, het han hop clang se dva veto ket qua kinh doanh thvc teto2017 vet clieu chinh lgi so phi bao hiem 2017 citing flay xin h6i: Khi den han hop riling T5/2018, Cty thvc hien nhu sau c6 dfing khong, xin dvac lnrOng don: 1/ Neu SO phi thvc to 2017 cao han so lien cid h6a clan tie T6/2017 den T5/2018 => Cong ty bao hiem h6a clan thu lid sung T5/2018, Cty tinh tam bet veto phi 2018( tie T6/2017-> T5/2018) 2/ Neu SO phi thvc to 2017 thdp han so tien Cty Bcio hiem da hoa dan vet Cty cla toan roi Theo CV tra ieti so 2325/CT-TTHT 21/3/2016 cua Cyc Thue TP HCM• Cty phai h6a dun hoan tra phi Liao hiem, so lien hoan tra Cty ghi nhan veto thu nhap bat thwang 2018 cho toan b6 khoem phi lido hiem chrac glom trio tit T6/20I7 -> T5/2018 => Cong ty thvc hien nhu vay c6 dfing khong? Co phai tinh giam phi bao hiem thcing 2017 (T6-T12/2017) theo t).) le vet di'eu chinh tang thu nhap chiu thud Quyet wan Thue TNDN 2017 na khong ? Neu thvc hien viec dieu chinh thfic hop dong bao hiem veto 31/5 nom sau thi Cty boo hiem co mai tinh lai phi theo doanh thu thyc to cria Cty Tra lei cau 14.2 vet 14.3: Ve not dung nay, Cong ty da có van ban giri Cue Thue de dtrac huang dan, do Cuc Thu6 se có van ban tra 16i cho Cong ty theo guy dinh Cau 10 14.4 (34): Xin hu.Ong clan ve Thue such ap dung cho dich vu kho ngogi quan Hien nay, chfing tai có ky hop clang cho thud kho ngogi quan vii cong ty A (Dia chi tai Singapore) de lwu gift hang hoa kho Ngogi Quan (Cong ty A la chic set haw ciia 16 hang) 19 HOI NGHI DOI THOAI DOANH NGHIEP - CHINH QUYEN THANH PHO (Chuyen d'd v'd link vifc Mite) Ngay 13 tiding nom 2018 Sau do, tgi kho ngogi quan cita chimg tai, Cong ty A (tgi Singapore) cla thyc hien ban so hang cho Cong ty B - Doanh nghiep the xuat tai Viet Nam Tat Ca cac giao dich nhap/ xuat hang hoa vao/ kho ngogi quan gam: Chi phi van chuyen vao kho Cac phi ph& sinh kho gam: phi lu-u kho, phi xep do', phi kiem dem, phi clan nhan, va cac chi khcic that hien KNQ, Chi phi van chuyen tie kho tai doanh nghiep the xucit tai VN * Trtrang hop la - Hap clang thue kho duqc ky bai chit hang la COng ty A (tgi Singapore) vai chit kho Nippon VN - Boo gia va hop long dich vu giao nhan hang cluqc ky ket bai Cong ty A va Nippon VN - Cong ty A (tgi Singapore) la nguffi mua hang tren hoc: clan GTGT Nippon VN phat hanh - (long ty A thyc hien loan chuyen khoan vao tai khoan cita Nippon VN Vay chitng tai phai ap dung mz:rc thue suat thue GTGT cita cac dich vu neu tren la bao nhieu &teeing hop nay? * Trtrang hop De thuan tien cho viec toan cac khoan phi dich vu kho ngogi quan not tren Cong ty A(tai Singapore) de nghi du.qc toan cho Nippon VN thong qua mot cong ty cling tap cloan cita Nippon, la Cong ty Nippon Singapore (tgi Singapore) Chi tiet nhtt sau - Hop clang thue kho citrqc ky bai chti hang la Cong ty A (tai Singapore) vai chit kho la Nippon VN - Bao gia va hop clang dich vy lam hang dtrqc Nippon VN ky ket vai Nippon Singapore - Sau Nippon Singapore lai chao gici lai va thu tien tryc tiep tie (-Ong ty A(tgi Singapore) - Nippon Singapore (tai Singapore) la ngu.61 mua hang tren hoa don GTGT Nippon VN ph& hanh - Nippon Singapore (tgi Singapore) thyc hien toan chuyen khocin vao tai khoan cita Nippon VN Vay chimg tai phai cip dung mire thue suat thue GTGT cua cac dich vu neu tren la bao nhieu trirang hop nay? * Truang hop 3: - Hop clang thue kho &toy ky bai chit hang la (Yong ty A (tgi Singapore) vai chit kho la Nippon VN - Bao gia va hop, dang dich vy lam hang cluqc Nippon VN ket vai Cong ty A (tai Singapore) Trong hop clang Cong ty A (tgi Singapore) chi dinh cho Gong ty C tgi Viet nam thing ten tren hoa clan GTGT Nippon Vn phat hanh va thy-c hien toan tra tien tryc tiep cho Nippon VN 20 HOI NGHI DOI THOAI DOANH NGHV - CHtNH QUYEN THANH PHO (Chuyen ced Mat inic thud) Ngay 13 thang nam 2018 Vay cheing Col phai ap dung mew thu" suat thud GTGT ceta cac dich vu neu tren la bao nhieu trziong hap nay? Chung tai kinh mong nhan du.ac sic huong clan clia Ca quan thud Wham gizip cho cong ty cheing tai thuc hien dung, del nghra vu thud vai nha nu& va hoot &Ong kinh doanh duac thuan Tra ioi: Can cir Dieu Thong tu s6 219/2013/TT-BTC 31/12/2013 cila BO Tai chinh twang dan ye thud GTGT, tnremg hop Cong ty dugc phep lap va kinh doanh kho ngoai quan theo quy dinh thuc hien cung cap: dich vu cho thud kho ngoai quan cho to chirc, ca nhan nuac ngoai de km trix hang hoa cho to chirc, ca nhan nuac ngoai tnrac xuat khau, chuyen khau, qua canh, tai xuat hoac de phuc vu san xuat, gia cong hang h6a xuat khau; dich vu boc dO hang Ma, (long g6i bao bi, dan nhan mac cung cap cho to chic, ca nhan nuac ngoai thuc hientrongkho ngoai quan gan vai xuat khau hang hoa nuac ngoai thi cac dich vu ap dung thud suat thud GTGT 0% neu dap Ung diau kien tai khoan Dieu Th6ng tu so 219/2013/TT-BTC Tnrerng harp Cong ty dugc phep lap va kinh doanh kho ngoai quan theo quy dinh thuc hien cung cap: dich vu cho thud kho ngoai quan, dich vu bOc dog hang hoa, dOng gei bao bi, dan nhan mac cung cap cho to chirc, ca nhan nuac ngoai nhung gan vai viec ban, phan phoi, tieu thu san pham, hang h6a tieu dimg tai Viet Nam thi thuOc tnremg hop quy dinh tai khoan Dieu Thong tu so 219/2015/TT-BTC , (Cac dich vu cung img tai Viet Nam cho to chirc, ca nhan nuac ngoai khong dugc dung thud suat 0% ) Luu Tnremg hop d6ng thud kho va hop dOng dich vg lam hang dugc Nippon VN 14 ke't vai Cong ty A (tai Singapore) nhung Cong ty A chi dinh cho Cong ty C tai Viet nam dimg ten tren hoa dun GTGT Nippon VN phat hanh la khong dung quy dinh 15 CONG TY CO PHAN KHO VAN TAN CANG Dia chi: Cang Tan Cang - Cat Lai, Phiremg Cat Lai, Quan Nganh ngha kinh doanh: Dich Iry 'cep der' kho, bai, van tai duemg 1)0 Cau h6i 15.1 (35): Cong ty c6 mua hang qua bdu tang, h6a clan clau vao la hoa clan ban hang, tri gia town la 200 trieu clang (khans- c6 VAT) Xin hOi: Cty c6 phai xuat h6a clan dau de Op thud GTGT, neu phai xuat hoa clan thi lay gia nao? Tra lei: Can cir Thong tu s6 39/2014/TT-BTC, Thong tu s6 26/2015/TT-BTC thi tru6ng hop cua Cong ty mua hang ye lam qua tang cho khach hang dm cac h6 kinh doanh sir dung Ma don ban hang gia town la 200.000.000 dong thi Cong ty bieu tang hang hoa cho khach hang Cong ty phai lap h6a dan GTGT ke khai, nap thud GTGT theo gia san phAm, hang Ma cong loci tren thi trueng tai thesi diem cho, bieu, tang Cau hOi 15.2 (36): Tr:tang hop hoa dan dien ter ghi h6a don 31/8/2018 nhung V chic so 05/9/2018 Nhte vay COng ty ghi nhan chi phi va ke khai thud dclu vao Thong hay Thong ky la dung (dich vu phat sink va hoan thang 8/2018)? Tra 1M: Can cir Th6ng tu s6 39/2014/TT-BTC, Thong tu s6 96/2015/TT-BTC ve nguyen Vac, ngued ban hoan viec cung cap dich 8/2018 thi phai lap hoa don hoan dich vu TruOng hgp ngueri ban lap Ma dun dien ti co lap (31/8/2018) khac k57 (05/9/2018) thi h6a don khong phi" hop Cau hOi 15.3 (37): Tren hoa dan dien ter myc "ngtrol ban hang": 21 HOT NGHI DOI THOAI DOANH NGHIEP — CHtNH QUYEN THANH PHO (Chuyen cue ve link vor thud) Ngily 13 thang nam 2018 - Co truang hop ghi dugc kf; bed "Cong ty ABC"; kj; 05/9/2018 - Co truang hop ghi dteac kj) bai "Clang 1), ABC"; khong co Xin ca 02 truy3wg hop tren hoa clan ctht hop le? Tra l&i: VS nguyen tac hoa don dien tir phai bat buOe co 16 CONG TY TNHH WINSOFT VIET NAM Dia chi: Phong 208, Um Nha SBI, Lo 6, Dugng so 3, C6ng vien phan mem Quang Trung, P Tan Chanh Hiep, Q 12 Nganh nghS kinh doanh: Lap trinh may vi tinh Ulu hoi 38: Giai thieu cac van ban hg try cho cac doanh nghiep khai nghiep ve CNTT-Phan mem nine HO try thud, Thu tuc clang Iff; &coy wild& thud TNDN, TNCN Tra chinh sach thus d6i vai hog &Ong CNTT (san xuat san pham phAn mem) hien hanh dugc quy dinh tai cac van ban quy pham phap lust sau day: Ve thud GTGT: "San xuat san pham phAn mem va dich vu phAn ,rnSm" cung cap not dia thuOc tugng khong chiu thud xuat khau dugc ail dung thud suat thud GTGT la 0%, neu dap img dieu kien ap dung that suat 0% quy dinh tai Thong tu so 219/2013/TT-BTC 31/12/2013 cila BO Tai chinh VS thud TNDN: Theo quy dinh tai Thong tir so 78/2014/TT-BTC, Thong tu so 96/2015/TTBTC thi thu nhap tir hog dOng "san xuat san pham phan mem" eila doanh nghiep mai thank lap dugc ap dung thud suat 10% 15 nam, ke nam co doanh thu; dugc mien thud 04 nam ke tir nam co lai ,va giam 50% so thud phai ,nOp 09 nam tiep theo Cong ty xac dinh dieu kien ye tru dai thud, tiled gian dugc mien thud, m gia de tu ke khai quyet town thud va khong phai lam thin tuc de dugc uu dai thud TNDN Host dOng xuat san pham phan mem" dugc xac dinh tai Thong tu so 16/2014/TTBTTTT va Thong tu so 09/2013/TT-BTTTT cua BO Thong tin va TruySn thong Ve thud TNCN: Khi chi tra tin luang, tin cong cho ca nhan ngugi lao dOng Cong ty va thud ngodi, C6ng ty co trach nhiem tinh, khau trir va ke khai nop thud TNCN vao NSNN theo quy dinh Tai Th6ng tu so 111/2013/TT-BTC, Thong tu so 92/2015/TT-BTC VS,tru thud thu nhap doanh nghiep, giam 50% thud thu nhap ca nhan phai nOp de)i vai thu nhap tir tien luang, tien cong cua cac ca nhan, nhan luc cong nghe cao lam viec atilt vue cong nghe thong tin neu tai Muc , II Nghi quySt so 41/NQ-CP 26/5/2016 cila Chinh thuOc tham quyen cita QuOc hOi sira doi, r bo sung Luat thud thu nhap doanh nghiep va Luat thud thu nhap ca nhan, do cho Quoc hOi sira doi Lust thud thu nhap doanh nghiep, Lust thud thu nhap ca nhan Cong ty van thuc hien theo quy dinh neu tren VS 11 6- trg doanh nghiep khgi nghiep, ngugi nop thud c6 thS truy cap tai website ho trg cua Cue Thue tai dia chi: www.hcmtax.gov.vn hoac lien N Ulm tiep ca quan thud (130 phan Ito trg doanh nghiep khai nghiep) 17 CONG TY TNHH DICH VU ION Dia chi: 85 Hoang Van Thai, P.Tan Phil, Q.7 Nganh nghS kinh doanh: Thuung mai dien tir 22 HOI NGHI DOI THOAI DOANH NGHICP - CHfNH QUYEN THANH PHO (Chuyin rte ve link vtrc thue) Ngay 13 thong nom 2018 cong ty TNHH Dich Vu ION clang cung cap dich vu kit not Cau hoi 17.1 (39): Then giaa thy va khach hang ye dich vu situ china va lap dot may lanh, mkt china dien, nuac, tha china thiet bi gia dinh, dich vu ye sinh tai nha thong qua !ring dung tren dien r thoai "ION - DV RYA CHUA "; thu phi ket not 21.5% tren tong gia tri clan hang Thq se cung cap dich vu situ china bao thilu nguyen vat lieu Truang hop Thq la ca nhan, theo Thong tu so 92/2015/TT-BTC 22/06/2015 cfia BO Tai chinh huang can thuc hien thud GTGT va thud TNCN dai veri ca nhan cu frit có hoot dOng kinh doanh, cong ty se khai thud thay cho cac CO nhcin va khau trio tien thud thank town tien cho h9 Cty TNHH Dich Vu Ion có mat so cau hoi nhu sau: a) XII& hoa dan cho khach hang: cong ty se" xuat hoa dan gici tri gia tang twang fing vat phdn phi kit nal cong ty ,nhan Thq se chiu thud TNCN & GTGT 4.5% tren 78.5% so tien dich vu co dung khong, neu sai xin huang dein b) Cong ty có dugc phi!, thu ho tien tin khach hang va chi ho cho thy plan tien vat to mua tat cac tha hang va frit vi tai khoan cua tha tren irng dung khong? (Gong ty yeu cau thy ky quy 1.000.000 vi tai khocin va se trio tien ma cong ty chi hO vi nay) Cau hoi 17.2 (40): Truang hop cong ty muon chuyen sang hinh thfiv hop tac kinh doanh vai tha thi cong ty có dugc phep xuat hOa dan trifc tiep (176a don icy nhiem) phan tien thu phi dich vu cfia thq hay khong? Cong ty phai dcip fing dieu kien nhu the nao de dugc ap clung? Tra lei: De' c6 ca sohuang dan tnrong hop nay, de nghi Cong ty cung cAp ht) soy cu the nhu: hap &Ong, thoa thuan, chich sach cung cap dich vu de ca quan thud xem xet, tra 18 CONG TY TNHH PHAT TRIEN VA DAU Tin NHIET DdI Dia chi: L8, 01, 1C, 1D, 02 Khu NNCNC TP.HCM, xa Pham Van COi, H.CU Chi Nganh nghe kinh doanh: Nghien ciru, san xuat hat giong Cau h6i 18.1 (41): Cong ty chfing tai có mot so mat hang hot gang khong du tieu chudn de ban ngoai thi twang, va chUng tot muon hity nhang mat hang thi Gong ty có can phai thud mat doanh nghiep co chUr ncIng hity hang de Myr hien viec hay khong? Tra Rd: Can cir Thong tu s6 96/2015/TT-BTC 22/06/2015 dm BO Tai chinh sira d6i, b6 sung Thong to so 78/2014/TT-BTC 18/6/2014 dm BO Tai chinh huang can ye thud TNDN; Truang, hop hat giiSng bi hu hong thay d6i qua trinh , sinh hga nhien, het han sir dung, thtremg, day du ho soy theo quy dinh tai Diem b Khoan 2.1 Dieu Thong to so khong dugc dugc tinh vao chi phi dugc trir theo quy dinh Viec Cong ty thud doanh 96/2015/TT-BTC thi nghiep co chirc nang tieu hity hang h6a hu hong hoac trIrc tiep tieu hay thi de nghi Cong ty lien he ca quan nha nude c6 tham guy& (SO Tai nguyen va MOi tnremg, ) de dugc huang dan Cau hoi 18.2 (42): Gong ty chung tai muon ma rang thi phdn ban hang nuac ngoai thi Gong ty chUng tai có xuat hang mau cho cac cong ty Anh/Chi em tap dam Vay chi phi có bi khong the khong? Neu có thi bao nhieu? Truang hop Cong ty cung cAp hang mau nuorc ngoai phuc vu cho hoat dOng san Tra xuat kinh doanh cua C8ng ty, dap img cac dieu kien quy dinh tai Dieu Thong to so 96/2015/TTBTC (sira d6i b6 sung Khoan Dieu Thong tu so 78/2014/TT-BTC) thi gia von dm hang mau 23 mu VP T 1:IA HOT NGHI DOI THOAI DOANH NGHTP — CHINH QUYEN THANH PHO (Chuyen cte ve linh vu.c thui) Ngay 13 thong nom 2018 dugc tinh vao chi phi dugc trir xac dinh thu nhap chiu thue TNDN (thu8c khoan chi khong bi khong che) Com hoi 18.3 (43): Chi phi lam visa cho nhan vien di cong hie nu.o.c ngoai Neu c6 chtreng tit la Bien nhan hoac phieu thu thi co chivy chap nhan la chi phi khong loci trir tinh thue TNDN hay kilo/1g? Tra TruOng hop C6ng ty có phat sinh khoan chi le phi lam thi thuc nhap canh cho ngugi lao dOng di cong tac phuc w cho hog dOng san xuat kinh doanh co Bien nhan thu le phi ,Dai sir quan/Lanh quan nuac ngoai cap thi Cong ty can dr chimg toan tien (khong bat buec toan qua Ngan hang), Bien nhan thu le phi de tinh vao chi phi dugc trir xac dinh thu nhap chiu thue TNDN Cdu hoi 18.4 (44): Cong ty thing toi co chi phi nghien thu hat gidng va du.o c cong ty me hoan tra chi phi bang cach yeu tau cong ty h6a don vol mot 13') le cong them la 5% chi phi quail ly va Ong 8% lai nhuan hoa don Nhu veiy tinh gia von rte xac dinh 191 nhucin cho hoot Ong thi Cong ty chfing toi c6 &coy phep ghi nhan toan bO' chi phi nghien thu thy-c to vao gia von cho hoot clOng hay khong? Hay chi ghi nhan mot ty le nao theo phan 1)6 doanh thu cho cac hoot dOng twang tu Tral&i: De nghi C8ng ty b6 sung tai lieu, neu r8 neoi dung hOi de co can cur tra 16i 19 CONG TY CP VAT TU NONG NGHIEP VIET NONG Dia chi: 625 D6 Xuan Hgp, Phugc Long B, Qu4n Nganh nghe kinh doanh: Vat to nong nghiep Cau hoi 45: Hien cong ty clang to chic rat nhieu Chuang trinh ban hang: HOi thao Wong clan, Tu van ban hang, Tu van ky thuat nham thfic day tang trtrang doanh so bcin hang, mo r Ong ' thi tru.erng Dieu quan la cac chwang trinh thwo.ng to chic dia phteang (da so la vimg sou, vimg xa-chi c6 nong clan) Nen chfing tit (H6a don, chfing tit le, hop phap) hciu nhu khong the co Vay, cho toi xin hoi: De hop thirc h6a nhang chi phi lien quan cho cac chwang trinh thi phai lam nhte the nao? Tra Rd: Can cur Thong tir s6 78/2014/TT-BTC, Thong to s6 96/2015/TT-BTC cua 138 Tai chinh hugng an ye thue TNDN thi ye nguyen tac Ong ty CO phat sinh cac khoan chi phi de phuc vu cho hog &Ong san xuat kinh doanh nhung cac khoan chi khong c6 day du hoac khong co h6a don, chfrng to theo quy dinh thi khong du can cur tinh vac, chi phi dugc trir tinh thue TNDN 20 CONG TY TNHH THUY SAN LE THANH Dia chi: C7/27E12 Pham Hung, Ap 4A, Binh Hung, Binh Chanh Nganh nghe kinh doanh: Thuc phatn, they san Cau hdi 46: Thu j- gia tri gia tang va thu nhap doanh nghiep ap dung plimang phap trtec tiep 21 Tra lei: De nghi Cong ty neu not dung wrong mac cu the CONG TY TNHH INGREETECH Dia chi: 76 Dtrong se) 36, P.Binh Tri Deng B, Q.Binh Tan Nganh nghe kinh doanh: Cong nghe thong tin 24 HOI NGHI DOI THOAI DOANH NGHV — CHINH QUYEN THANH PHO (Chuyen d ve linh vire thud) Ngay 13 thang nam 2018 Doanh nghiep chfing toi la mot doanh nghiep khai nghiep ve linh vkrc cong nghe Cau thong tin Doanh nghiep da thuc hien clang kf, cam ket thuc hien cac myc tieu mOi trtrong va xa hoi tai SO KH&DT Tp.HCM Hien tai, doanh nghiep dang thuc hien viec dcIng ky doanh nghiep khoa hoc cong nghe tai SO KH&CN Tp.HCM va doanh nghiep dang co mot so wrong mac ve chinh sach thud nhu sau: doanh nghiep co Cau hoi 21.1 (47): Ca so phap lf; ve chinh sach thud tru dai (neu co) clai cam ket hoot dOng vi muc tieu moi trtrOng va xei h91, cu the: - Doanh nghiep trich lap qu9 ddu tic khoa hoc nhu• to nghien aru va phat trien cac phdn mem quail tri doanh nghiep (ERP) duct theo cong nghe 4.0; nghien cfru va phat trien du an fang luting sach Doanh nghiep trich lap qu9 thien nguyen xa h9i nhu• hoc bong cho hoc sinh ngheo hieu hO tr9 chi phi cheirn s6c cho ngtrol gia neo don co hoan canh kh6 khan ma khOng thu9c dien dugc ho tr• bang ngan sach, ho tr9 trang thiet bi phyc vy cho cong tac gicio clyc tai cac ca so' giao cluc thong Viec trich lap va sir dung guy phat trien khoa hoc va cong nghe cua doanh nghiep, Tra da dugc huang dan tai Th6ng to lien tich so 12/2016/TTLT-BKHCN-BTC 28/6/2016 cila B6 Tai chinh, BO Khoa hoc va C6ng nghe de nghi C6ng ty nghien ciru va dive hien Can cir Khoan 2.22, 2.23, 2.24, 2.25 Dieu ThOng to s6 78/2014/TT-BTC (da dugc sira dOi, 116 sung tai Dieu Thong to so 96/2015/TT-BTC) TnrOng hop Cong ty co chi 118 trg nhu trinh bay nSu khoan chi h8 trg dugc chi cho dung doi tugng va có du ho soy, chimg to theo quy dinh tai Khoan 2.22, 2.23, 2.24, 2.25 Dieu neu tren thi dugc tinh vao chi phi dugc trir tinh thud TNDN sir dung cac khoan 118 trg neu tren thi khoan Tru?mg hop Cong ty thuc hien trich lap guy trich lap (chua chi) thong dugc tinh vao chi phi dugc trir tinh thud TNDN Cau hoi 21.2 (48): Chinh sach thud TNDN va thud GTGT cldi vOl san phcim dich vy CNTT ma doanh nghiep dang cung cap: - Dich vy to van thilt ke he thOng may tinh, Irking danh cho to chirc (doanh nghiep, twang hoc, ca quan hanh chinh ) a - Dich vy tie win an ninh mang - Dich vy dao tao, hucin luyen icy fang se• dung may tinh - Dich vy lap trinh phdn mem - Ban quyen sir dung san pheim phdn mem (ERP) doanh nghiep to lap trinh va phat hanh Tra liyi: V6' thus GTGT: "San xuAt san phAm phAn mem va dich vu phAn , mem" cung cap not dia thuc doi tugng khong chiu thud xuat khau dugc tip dung thud suat thud GTGT la 0%, neu dap img diet' kien tip dung theu suat 0% quy dinh tai Th6ng to so 219/2013/TT-BTC 31/12/2013 cila BO Tai chinh 25 HOI NGHI DOI THOAI DOANH NGHIEP — CHINH QUYEN THANH PHO (Chuyen dd ve link vue thug) Ngay 13 Mang nam 2018 Ve thug TNDN: Theo quy dinh tai Thong tu so 78/2014/TT-BTC, Th6ng tu so 96/2015/TTBTC thi chi co thu nhap tir hoot &Ong "san xuat san phAm phan mem" cua doanh nghiep mai lap m6 i dugc ap dung chinh sach uu dal thug Hoat &Ong "san xuat san phAm ph'dn mem" dugc xac dinh tai Thong tu so 16/2014/TTBTTTT va Thong tu so 09/2013/TT-BTTTT cua BO Thong tin va Truyen thong Cli u hoi 21.3 (49): Chinh sach tru doi thug dai vai doanh nghiep hoot Ong linh vu.c KHCN nhte: - Hoat dOng nghien thu khoa hoc c "Ong nghe - Hoat clOng chuyen giao cong nghe Tra liri: Truang hop da" dugc dan cu thg tai Dieu 18, 19, 20, 21,22 Thong tu so 78/2014/TT-BTC, Thong tu so 96/2015/TT-BTC de nghi Cong ty nghien cau thuc hign Tnrang hap vuerng mac de nghi Cong ty có van ban neu cu the giri co quan thud quan 1/ de dugc xem xet huong Cau hoi 21.4 (50): Quy trinh khiju nai guy& dinh 'dr phat hanh chinh cita ca quan quan ly thug Tra lei: Viec khigu nai quygt dinh xir phat hanh chinh dm co quan quan 11/ thug thuc hien theo quy dinh tai LI* Quan Vi Thug 22 CONG TY TNHH NHA XA- HQI VIVI' NAM Dia chi: 08 Dung so 36, P.Binh Tri Dong B, Q.Binh Tan Nganh nghe kinh doanh: Kinh doanh bdt dOng san Cau hoi 22.1 (51): TU thong 08/2017 din thong 03/2018, doanh nghiep chimg toi có giao dich chteng khoan phai sinh , qua tai khothn giao dich ma tai (Tong ty CP Chung khoan VNDirect ("VND') va phat sinh cac van de co lien quan den linh vuc thug, nhu sau: - Hang ngay, VND da to hach , tarin cac khoan chtra thuc hien ctia tai san chteng khoan phai sinh nghia vu va yeu cau doanh nghiep chi:mg toi toan nglita vu nay, dit, rang gia tri tai san kf) quy cua chfing toi chtra chum ngurrng canh boo va ngtrang theo quy che giao dich ky quy va doanh nghiep van nain girt; china ban cac tai san chthig khoan phai sinh Vay khoan 10 doanh nghiep có dugc quyen hach toan vao chi phi hap 1)5 tinh thug TNDN hay kilo/1g? Ca sa phap ly doi vai nghiep vu nay? - Doi vai cac khoan phi chuyen tVen, VND da tinh thug GTGT nhttng khong xuat hoa clan GTGT cho cluing toi thi doanh nghiep co chew hach toan cac khoan chi phi hay khOng? Tra 10i: Ve chinh sach thug doi thu nha2p tir chuyen nhugng hop &Ong tuong lai tren thi trtrang chUng khoan phai sinh, de nghi cong ty tham khao Cong van so 11133/BTC-CST 21/8/2017 dm Bo Tai chinh - DOi yeti cac khoan phi chuygn tien (co tinh thud GTGT) ngu co hod don GTGT thi doanh nghigp khong dugc hach toan cac khoan chi phi xac dinh thu nh4p chiu thug de tinh thug TNDN 26 HOI NGHI DOI THOAI DOANH NGHIEP — CH1NH QUYEN THANH PHO (Chuyen cee ye link yyr thug) Ngay 13 thong nom 2018 Cau hoi 22.2 (52): Hien nay, doanh nghiep chicng toi du kienphat trien mot so du an nha a xd hOi tren ilia ban Tp.HCM Chinh sach tru doi thug, tien sir dung dot doi vat hogt Ong kinh doanh nha a xa 116i hien la nhu the nao? Co sa pith], ly ye thug et:€(2 hoot Ong nay? Tra Uri: Can cir Khoan Dieu 58 LuSt s6 65/2014/QH13 ve Nha Didu Nghi dinh so 100/2015/ND-CP 20/10/2015 ve phat tridn va quan 1/ nha a xa hOi; Diem g Khoan Dieu Nghi dinh so 209/2013/ND-CP 18/12/2013 quy dinh chi tiet va huang dAn thi hanh mot so didu Luat Thud gia tri gia tang; Didm d Khoan Di'eu 15 Nghi dinh so 218/2013/ND-CP 26/12/2013 quy dinh chi tidt va huang can thi hanh LuSt Thue thu nhSp doanh nghidp; Doanh nghidp tham gia dau tu xay dung nha a xa hOi khong phai bang nguL von hoac hinh thirc quy dinh tai khoan Dieu 53 dm Lust Nha a de cho thug, cho thug mua, ban thi duge huang cac uu doi sau day: - DINC mien tien sir dung dAt, Wen thug dAt d6i vai din tich dAt duac Nha nuac giao hoac cho thug de dau tu xay dung nha , xa hOi, ke ca guy dat xay dung cac cong trinh kinh doanh thuang mai da dirge co quan tham quyen phe duydt pham vi du an xay dung nha a xa hOi - Ap dung thug suAt thud GTGT 5% d6i vai nha a xa hOi dap irng cac tieu chi theo quy dinh cua phap luat ve nha a doanh nghidp tir thgc hidn -, Ap dung thud suAt thud TNDN 10% d6i voi phan thu nhSp du an dau tu - kinh doanh nha a xa hOi de ban, cho thug, cho thug mua dap img cac tieu chi theo quy dinh cua phap luSt ve nha a 23 NGAN HANG TMCP SAI GUN (SCB) Dia chi: 927 TrL Hung Dao, Phuang 1, Quail Nganh nghd kinh doanh: Tai chinh ngan hang nai cong tac cling ngein hang (thay doi Cau hOi 23.1 (53):, Khi nguai lao Ong thay tic chi nhanh tinh khac ye chi nhanh thu6c khu vtrc TP.HCM, truac nguai lao Ong dc7 clang V nguai phu thu6c (Ca quan thug tinh cla cap MST nguai pity thu6c), vely nguai lao Ong co phai Bang ky igi nguai phu thuOc a ca quan thug TP.HCM ncra hay khong? Tra Cau hoi ducic Cuc Thud tra lai trvc tip tai HOi nghi Cau hoi 23.2 (54): Truang hap nguai ply thu6c la nuoi, thtrc to hien khong CO viec ban hanh "Quyet dinh cong nikin viec nuoi ,nuoi" theo nhtr ThOng tic 111 de thing minh ma chi co van ban xac nhOn viec nuoi nuoi cita Uy ban ND phtrang/xd xac nhan thi co duqc xem la chirng tic hop le chirng minh nguai pint thu6c khOng? Cau hoi duac Cue Thud tra loi true tidp tai Hoi nghi Tra Cau hoi 23.3 (55): Trite/Pig hop nguai phy thu6c d() tudi lao Ong nhtrng bi mat sirc lao Ong, Giay chirng nhan mat sic lao Ong bao nhieu % thi &Tic chap nlidn clang ky NPT va giay chirng nhan duqc benh vien cap hay ca quan nao cap? Trudng hop clang kf, nguiri phy thuOc khOng co CMND (VD: Benh tam than, khong &for cap CMND) thi nhap to khai &mg ky nguai phy thuOc tren chtrang trinh clang ky se khong co thOng tin CMND de nhaP thi cking ky nhu the nao? Tra Cau hoi dirgc Cuc Thud tra loci true tip tai HOi nghi 27 HOI NGHI DOI THOAI DOANH NGHIEP - CHINH QUYEN THANH PHO (Chuyin d'd ve linh vor thud) Ngay 13 thong nom 2018 , hoi 23.4 (56): Trong nom, new nguffi lao Ong cla clang kj) nguffi phy thuac r thi khong the bao giam cle chuyen sang cho ngtthi khcic clang kj) lgi nguol phy thuac c6 clfing khong? Co quy clinh nao neu ro van de nay? Vi du: Ong A cid clang kj) giam &it gia canh la ngtrol phu thueic (2 con) tie nom 2016 Den 05/2018, thu nhap Ong A bi giam nhieu khong du kha nang nuoi con, &Ong thai thu nhap ctia vo Ong A thai diem ciing tang nen Ong A muon clang kj) bao giam ngleol phy thuac tie 05/2018 de va Ong A có the clang V giam frit gia canh ngithi phy thuac tic 05/2018 Tuy nhien, that hien clang kj) tren chwong trinh thi bi ca quan thue tra ket qua ye bao trong, khOng clang kj) thew Veiy nhiing tru.deng hop se zit' lf) nhte the nao? phai clo.i den het nom vo Ong A moi chive clang kf) giam frit gia canh cloi vori con? Tra lei: Can hoi citrgc Cue Thu tra led trtrc ti6p tai HOi nghi Cau hoi 23.5 (57): Truing hop ngtroi lao cl6ng bi trimg ma se; thue ngithi phy thu6c thi tai co quan chi tra thu nhap cho nguai lao &Ong c6 the lam thti tuc the nao de chuyen doi ma so thue ngteol phy thu6c ma so thud ca nhan thay cho ca nhan duvc? (Vi hien phat sinh cac tru.o ng hop kha nhieu va Ca nhan deu phai tir lien he cor quan thue da cap ma so thue ngitai phy thu6c de thay cloi thong tin, ma cac ca nhan ,lao clang deli it am hieu cac thu tuc ye thue va kho khan viec lien he co quan thue thud da cap MST ngu-61 phu thu6c de thay doi thong tin.) Tra lei trtyc ti6p tai HOi nghi Cau hoi 23.6 (58): Thong to 219/2013/TT-BTC co quy dinh cac tricong hop khong phai ke khai, tinh nap thue GTGT bao "Ca , s6 kinh doanh nhan khoan tien thu ye bji thithng, tien thwang, tien ho tro nhan duo(, tien chuyen nhuvrng quyen phat thai va cac khoan thu tai chinh khac thi lap thong tir thu theo quy dinh Doi vol co so• kinh doanh chi tien, can ctir mac Bich chi de lap thong tir chi tien Vi du 13: Doanh nghiep X ban hang cho doanh nghiep Z, tang gia toan la 440 trieu dOng Theo hop (long, doanh nghiep Z town tra cham vong thong, lai suat tra cham la 1%/thang/tong gici wan cica hop dong Sau thong, , doanh nghiep X nhan chew tir doanh nghiep Z tong gia tri townawl hop (long la 440 trieu &long va so tien lai ch(ini Ira la 13,2 trieu clOng (440 trieu clOng x I% x thong) thi doanh nghiep X khong phai ke khai, nop thud GTGT &di khoan ti'dn 13,2 trieu (tong nay." ray, Ngan hang có phat sinh hop ct' Ong chuac lgi tai san dam bao theo hinh thirc tra cham (trithc ngithi vay da ban giao cho ngan hang de ngan hang xfr ly thu hOi no; sau ben vay c6 yeu cau muon chu6c lgi chinh tai san ma minh da ban giao cho ngan hang) Khi ben kf) ket hop clOng chu6c lgi tai san (theo hinh thiic tra cham) thi hop clong c6 neu ben chuac lai tai san phai chiu khocin lai chdm tra tinh tren theft gian chain tra ray khoan lei cham tra truOng hop se thuac trtcong hop khong phai ke khai, tinh nap thue GTGT nhit vi du tai Dieu Thong to 219/2013/TT-BTC neu tren c6 ching khong? Tran Tra ioi: Cau hoi clugc Cuc Thud tra 16i true tip tai HOi nghi 24 TONG CONG TY LIKSIN 28 HOI NGHI DOI THOAI DOANH NGHIEP — CHINH QUYEN THANH PHO (Chuyen dt ve link wfc thud) Ngay 13 dicing nam 2018 Dia chi: 159 Kinh throng Duping, P.12, Q.6 Nganh nghS kinh doanh: San xuat in an bao bi Cau hdi 59: Can cir thong tu 32/2011/TT-BTC ve vile htrang don khai kw, ph& hanh va see dung hod don dien ter Nit nhieu nha cung cap sir dung Hod dun dien ter (HDDT) nhung cung cap HDDT chtra ditng theo qui dinh cna Th6ng to nhtr sau: Hien ben ban cung cap hod dun dien tie chi chuyen file pdf hod dan da kf) dien tit de ben mua town, khong cung cap hoa dun chuyen dpi ter hod dun dien ter bang giay co mOc dau ben ban va chit ky ngtrai chuyen dpi (file dinh kern) Khi ben ban girl throng link de ben mua ltru trey thong tin HDDT chi vao xem dugc file pdf, ccic &rang link chi vai thong se khong tra ceru dugc hod , dan cit era Ben ban cdc tong ty cung cap dich vu tai coc tang TP.HCM nen ben mua khOng the sir dung dich vu cna dun vi khac ke Trinh Cue thud TP.HCM coy kiln ginp nine vay cdc hod dun có hop le dd town va khai thud cluor khong Tran Cau hoi dugc Civic Thus tra lOri truc tier/ tai H6i nghi Tra 25 CONG TY CO PHAN BONG LVC VIET NAM Dia chi: Lau toa nha Broadway E, ,s6 Bertrand Russell, P.Tan Phil, Q.7 Nganh nghe kinh doanh: Dich kiem tra chat lugng hang may mac Cau hoi 60: Cong ty có der an dOu to la toa nha van phong cho thud dang giai clown hoan thud cita kj) thud Quy 2/2018, Q4 3/2018 tong ty ding tiep tyc hoan (hue Xin hoi: du kiln cuoi Qu.) 3/2018 tong ty phcit sinh doanh thu cho thud van phOng cna du an nay, vay ding ty c6 dc hoan thue , cita 19) thud QuI, 3/2018 hay kg (so thud can hoan neu de khau frit dan phat sinh doanh thu se rat lau, du kiln cung halt 10 nam mai khau tree het) Tra lei: Cau h6i dugc Cvc Thu tra 16i trkrc tip tai H6i nghi CONG TY TNHH HOA THUAN Dia chi: 266 Co Bac Q.1 Nganh nghS kinh doanh: Kinh doanh xuat khau cao su 61: Nghi dinh 146/2017 ND-CP va Thong to 25/2018 — BTC ap clung tie 01/02/2018 Carr , dpi vai hoan thud GTGT nhdp khciu sau xuat khOu Cong van so 2012/TCT-CS ngity 25/5/2018 gal CTCP Ttr win thud Ha NOi va Cong van so 5537/BTC-CST 14/5/2018 gni Lien Minh Dien dan Doanh nghiep Viet Nam (dinh kern file): Tai khong hoan thud then gian try& ngety 01/07/2016 — den &troy 01/02/2018 ma Mai gian Op dung cita BO Tai chinh ban hanh sau gay kilo khan thiet hoi cho doanh nghiep vay von Ngan hang kinh doanh xuat khau Tra lei: Cau hoi dugc Cuc Thud tra loci trvc tip tai FICA nghi 26 27 CONG TY TNHH SA' GON PRECISION Dia chi: L6 5,6,9,10,11,12,13 KCX Sai Gon Linh Trung, Thu Dire Nganh nghS kinh doanh: San xuat co chinh xac 29 HQI NGHI DOI THOAI DOANH NGHTEP — CHINH QUYEN THANH PHO (Chuyin c#e v e) linh vur thue) Ngay 13 thcing nom 2018 dung? atu hoi 62: Quy dinh sir dung hoa don dien tir, nao bat buOc doanh nghiep phai su Tra loi: Cau hoi dugc Cuc Thud tra 16i trvc tidp tai HOi nghi 28 TONG CONG TY XAY DUNG SAI GON TNHH MTV Nganh nghe kinh doanh: xay dung , kinh doanh bat dOng san, khu cong nghi0 , Ca u hoi 63: Triceing hap doanh nghiep da nap thul TNDN nhung bi sai tieu muc, don den thue TNDN ca tieu muc 1052 bi nap thira, thue TNDN cUa tieu muc 1053 bi nap thieu Cuc thue da thong btio yeu cciu DN nap leii phat cham nop , vay Ang hay Quy Binh nao hteang clan Cu the: DN da nap thue TNDN tam nap nom 2013 va quyet toan thue TNDN 2013 vao thong & thong 3/2014 Sau DN del dai chieu vai Cuc !hue HCM, va Cuc thue HCM clieu chinh tieu muc thira 1052 sang tieu muc 1053 theo giay de nghi lieu chinh thu NSNN mau so C1-07/NS vao tiding 10/2014 Nhyng den 22/8/2018 DN nhan &coy thong boo cita Cuc thue HCM yeu cju DN nop led cham nop thue TNDN to 01/4/2014 den 6/10/2014 Ngay 31/8/2018 DN cla giri cong van de nghi khong tinh tien phat cham nap nay, nhteng den van data dwac tra 161 Kinh de nghi cuc thue hmong d an DN quy Binh nao DN dc7 n Op thue (fay du ma sai tieu muc van bi tinh phat cham nap Tra lei: Cali hoi duvc Cuc Thud tra 16i trvc tie!) tai Hoi nghi TRUNG TAM XUC TIEN THCONG MAI VA DAU (ITPC) 30