1. BQ TAI CHINH
r6Nc cUC THUE
ceNG HoA xA Hgl cHU Ncni.q. vrET NAM
DQc lap - Tq do - H4nh phfc
so:tu6ITCT-KK
V/v k0 khai, nQp thu6 GTGT Hd N|| ngdy &.[ thdng ,6 ndm 2014
Kinh gui: C6ng ty cd phAn tu v6n dAu tu vd phSt tri6n n6ng th6n
(D/c: Tda nhd S6ng H6ng, th6n Phuqng Trach, xd Wnh Nger, huyQn D6ng Anh, TP. Hd NAi)
TrA ldi c6ng vdn s6 I9/CV-PTNT cira C6ng ty .6 phAn tu v6n clAu tu vii^
ph6t tri6nn6ng th6n vO viQc kO khai, n6p thu6 gi6 trf gia tdng (GTGT) d6i vdi co
sd sin xu6t tryc thuQc, TOng cuc Thu6 c6 y kitin nhu sau:
n'l t ' ml
Di€m d, KhoAn I, Ei6u 10 Th6ng tu sd 2812011/TT-BTC ngay
2810212011 cria BQ Tai chfnh; Di6m d, Kho6n 7, Didu 11 Th6ng tu s5
15612013/TT-BTC ngdy 0611112013 ctra Bq Tei chinh quy dinh vA khai thuti
GTGT:
"d) Trudng hqp ngudi nQp thud k€ (hai, n7p thui! theo phuong phdp khdu
tril co co sd sdn xudt trrc thu6c (bao g6m cd co sd gia c6ng, ldp rdp) kh6ng
. .,: , r t '.trqc. ti€p bdn hdng, kh6ng phdt sinh doanh thu d6ng,ffAn dia bdn cdp tinh, thdnh
ph6 trwc thu/c Trung uong khdc v6i tinh, thdnh ph6 noi dong trut sd chinh thi:
Ndu co sd sdn *u,it t rg, thuc co hqch todn kd bdn thi phdi ddng ty np
, :,
thu€ theo phuong phdp khdu tr* tqi dia phaong noi sdn xudt, khi di6u chuy€n
bdn thdnh phdm hodc thdnh phdm, k€ cd xudt cho tru sd chinh phdi s* dryng.hod
don gid tri gia tdng ldm cdn cu kA khai, nQp thuiS tqi dia phwong noi sdn xuAt.
Ndu co sd sdn *uiit t r.r" thugc kh6ng thuc hi€n hach todn kd bdn thi
^
.7 ,!. .t a.^ ta
ngadi n7p thu€ thuc hiQn khai thu€ tqi tr7 sd chfnh vd nQp thuA cho cdc dia
phuong noi cd co sd son xuAt turyc thuQc. 56 thu€ gid tr! gia tdng phdi n6p cho
cdc, dia phuong noi c6 co sg sdn xudt trwc thupc duqc xdc dinh theo t! rc 2%
@At vdt hdng hod chiu.thud sudt thue GfGT I0%o) hodc theo f! le I% @At va.
hdng hod chiu thu6 sudt thua GfGT 5%o) tr€n doanh thu theo gid chaa co thud
Gfgf cia sdn phiim sdn xudt ra. ViQc xdc dlnh doanh thu cila sdn phd:m sdn
*rAt ,o dtrqc xdc dinh ffAn co sd gid thdnh san phiim hodc doanh thu cila sdn
t ,? 7 . 4. t . o '
phdm cilng logi tai dia phaong noi co co so san xltdt..."
Cdn cir c6c quy dinh n6u tr6n, trulng hap COng ty
"6
phAn tu v6n dAu tu
, ,,. .;.
vd ph6t tri€n ndng th6n (trp so t4i thdnh ph6 Hd Ngi), c6 co s0 s6n xu6t ld Nhd
mhy g4ch Tuynel t?i tinh ThSi Binh, co sd sin xuAt kh6ng thuc hiQn h4ch.to6n
k€ to6n, sin phdm sin xudt ra do try so chinh xu6t bpn thi C6ng fy cd ph6n tu
vAn.d6u tu vh ph6t tri6n n6ng th6n thgc hiqn khai thu6 GTGT tai He NQi v.a nQp
thuti GTGT cho tinh ThAi Binh noi c6 nhd m6y theo hudrng ddn tpi Di6m d,

2. Khoan 1, DiAu 10 Thdng tu s5 2812011/TT-BTC vd Di6m d, Khotur 1, DiAu 11
. A.-.,
Th6ng tu s6 l56l20I3lTT-BTC cua BQ Tdi chinh.
T6ng cuc Thu6 ffi ldi dii COng ty
"6
phan tu v6n dAu tu vd ph6t tri6n n6ng
th6n bitit./.
TL. T6NG CVC TRTIOTVG
KT.VU TRU KIIAI VA KE TOAN THUE
TRIIONG
i Thu Phuong
Noi nhQn:
- Nhu tr6n;
- C6c Vp: CS, PC (TCT);
- cpc Thu6 tinh Th6i Binh;
- Cuc Thud TP.HiNOi;
- Luu: VT, KK (3b).q