Professional Documents
Culture Documents
934 15 KK
934 15 KK
TNG CC THU
S:
c lp - T do - Hnh phc
934/TCT-KK
cc thng tin lin quan n gii quyt h s hon thu ca Chi cc Thu vo
h thng TMS.
Hng x l:
Cc Thu thc hin thm nh h s hon thu GTGT ca Chi cc Thu
v ban hnh Quyt nh, Lnh hon ngoi h thng TMS. Chi cc Thu cn
c Quyt nh hon, Lnh hon ca Cc Thu nhp y vo h thng TMS
hch ton. Cc Thu theo di s thu hon (bao g m c NNT do Vn
phng Cc Thu v Chi cc Thu qun l) trn bo co hon thu ton cc
(BC7A).
Tnh hung 2: Cc Thu cha nhp c h s hon thu GTGT cho
ch d n ODA, cc t chc min tr ngoi giao, hon cho khch xut cnh ti
cc Sn bay, Cng quc t vo h thng TMS.
Nguyn nhn: Do ch k ton thu ni a cha c h thng ti
khon ring cho trng hp ny.
Hng x l: Trong khi ch hon thin ch k ton thu ni a v
nng cp h thng TMS th c quan thu cn c vo s thu GTGT u vo
iu kin c hon khi gii quyt h s hon thu nhp vo chc nng
iu chnh trn h thng (giao dch KH) to s thu GTGT c khu tr,
ng thi s dng chc nng x l hon thu nhp h s ngh hon ca
ngi np thu.
Lu : C quan thu phi nhp ng thi chc nng iu chnh v
chc nng x l hon thu m bo giao dch khu tr (KH) va to ra c
b tr vi giao dch ngh hon (DH).
Tnh hung 3: Trng hp ngi np thu t pht hin s thu GTGT
c hon c sai st v t k khai s tin thu GTGT thu hi hon vo h
s khai thu b sung (01/KHBS) th C quan thu khng xc nh c trng
S quyt nh, ngy quyt nh trn chng t thu hi hon (k hiu giao
dch C3).
Nguyn nhn: Theo quy nh ti Thng t s 156/2013/TT-BTC th
trng hp ngi np thu t pht hin s thu GTGT c hon c sai st
th ngi np thu t xc nh s thu GTGT thu hi hon v k khai vo h
s khai thu b sung (01/KHBS), c quan thu khng phi ban hnh Quyt
nh thu hi hon thu trong trng hp ny. Khi c quan thu nhn chng t
thu hi hon ca NNT theo ng truyn tin ca KBNN th h thng TMS
khng cho nhn vo v thiu thng tin ti trng s quyt nh v ngy
quyt nh.
Hng x l: C quan thu cn c vo S Lnh hon, ngy lnh
hon c ngi np thu k khai trn ph lc 01/KHBS gi cho c quan
thu nhp vo trng s quyt nh v ngy quyt nh vo chng t
thu hi hon vi giao dch C3, nhn v hch ton gim ngha v cho ngi np
thu trn h thng TMS.
4
39 vi giao dch VL, khng nhn chng t khu tr t KBNN hoc c quan
thu ni c cng trnh chuyn n.
Tnh hung 8: H thng TMS hch ton v tng hp ln s thu, bo
co k ton i vi h s hon thu kim b tr thu NSNN khc c quan thu.
Hng x l:
- i vi Cc Thu/Chi cc Thu c s tin thu, tin chm np, tin
pht c hon:
+ Quyt nh hon thu kim b tr thu NSNN: Cc Thu/Chi cc Thu
ch hch ton phn hon, khng hch ton phn b tr thu NSNN.
+ Lnh hon kim b tr thu NSNN c xc nhn ca KBNN: Cc
Thu/Chi cc Thu ch hch ton phn hon, khng hch ton phn b tr thu
NSNN.
- i vi Cc Thu/Chi cc Thu c s tin thu, tin chm np, tin
pht c b tr thu NSNN:
+ Quyt nh hon thu kim b tr thu NSNN: Cc Thu/Chi cc Thu
khng hch ton phn b tr thu NSNN hch ton theo chng t do KBNN
truyn n c k hiu giao dch C2.
+ Lnh hon kim b tr thu NSNN c xc nhn ca KBNN: Cc
Thu/Chi cc Thu khng hch ton phn b tr thu NSNN.
+ Nhn chng t b tr ca KBNN gi n hch ton gim ngha v
cho ngi np thu.
Tnh hung 9: H thng TMS khng nhp c mt h s ngh hon
c mt Quyt nh hon thu nhng c nhiu Lnh hon tr.
Nguyn nhn: (1) Thc t hin nay do d ton hon thu khng
hon cho ngi np thu, mt s c quan thu ban hnh mt Quyt nh
hon thu gi ngi np thu nhng lp nhiu Lnh hon tr gi KBNN tr
tin cho ngi np thu. (2) Trng hp hon thu cho i s qun, mt
Quyt nh nhng c nhiu Lnh hon.
Hng x l: m bo theo di c y h s hon thu, bo
co hon thu trn h thng TMS, c quan thu nhp h s hon vo h thng
TMS nh sau:
Bc 1: Cn c vo h s ngh hon ca NNT nhp vo h thng
TMS to xut hon thu, quyt nh hon thu, thng bo v vic khng
c hon thu.
Bc 2: C quan thu phi hp vi KBNN ng cp lp Lnh hon thu
bn ngoi h thng TMS theo s tin thc t cn tn ca d ton hon thu gi
KBNN.
Bc 3: Sau khi nhn c Lnh hon tr c xc nhn ca KBNN, c
quan thu vo sa xut hon thu theo s tin trn Lnh hon tr. Do ch c
mt Quyt nh hon thu nn khi hch ton Quyt nh hon thu phi nhp
7
( k)
Nguyn i Tr