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]
Trang 1THI/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 6 N
H ffdng 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 ngay 28/2/20II Mdt trong nhffng van de mdi, dffdc quy djnh lai Thdng tff niiy lii: khi thanh 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 thanh 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 6 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 thanh 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 thanh 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 6 TK TTVBT
N Q T K
C 6 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 4 : Noi cip
3 K h i u tn> 2% t h u i GTGT ( do 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 khi thffc hien kidm soil va phe duyet eae chtfng ttf thanh 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 do KBNN kha'u ttxi tiieo chtfng ttf nop tidn vao NSNN nay 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
Kho bac Nha nffdc tten dia ban
cd ttach nMdm phdi hdp chat che vdi cd quan thue dia phtfdng ttong viec tiiu tiiud GTG'T cac cdng ttinh
20
Trang 2xay 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 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 dffdc ngay, vl khi
chffa thanh 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 ra 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 nay
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 thanh todn
nay
Bffdc 2: Chu dau tff lap chffng
tff dd nghi thanh 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 thanh 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 do 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 ra Chu dau tff mdi lan thanh todn phai lap them mdt bd chffng tff cbi XDCB tffdng dffdng vdi 2% so thanh 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 2 ndi dung thanh 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" thanh todn tren Gia'y rut vd'n dau tff tdch ra lam hai phan, khi Chu dau tff ghi ndi dung thanh 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 khi thanh 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 khi xua't bien lan thanh 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 nhau Ben canh dd, viec thi cdng cac cdng trinh cung didn ra d nhieu dja phffdng khdc nhau, tham chi mdt cdng trinh dien ra d nhidu dia phffdng khdc nhau (nhff cdng ttinh dffdng xd, kenh mffdng, de ke )
Do dd ma viec didu tidt tbu NSNN sao 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 thanh 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
QUAN LY NGAN QUY QU6C GIA I S6 1 17 I 03/2011 21