Ngtiiin ciili trao I o i
Ke loan Thue Gia tr! gia tang floi vdfi mat hang khm chiu Thue Gia trj gia tang va chju Thue Gia trj gia tang 0%
Recording vaiue added tax for goods that are exempt from value added tax and subject to VAT with zero rate
" ^ 1II.S Tran Ngnyln I t ! T^" - Tl<.s Nguyin Bang Hgc
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26/11/2014,Qudc hdi da thdng qua LuSt sd 71/2014/QH13 sura ddi, bo sung mdt sd DDidu tai cac Luat ve Thud cd hidu Iuc thi hanh tiJC ngay 1/1/2015, quy dinh mat hang thdc an ehan nudi (TACN) thudc dffi tuong khdag chiu thud Gia tri gja tang (GTGT); DN san xu^t TACN khdng duge hMu trii, hoan thud GTGT cua hang hoa, dich vu mua vao (kd ca thud GTGT cfia hang hda mua vao hoac ah|p kh^u dd tao TSCD) diing cho san xu^t TACN.
Trudc khi suta ddi Luat Thud cac CO quan quan ly eiing khao sat cac qudc gia tren the gidi vd v& dd thud GTGT ddi vdi mat hang TACN, kdt qua nhu sau:
Bang 1 cho thSy, 84,62% cac qudc gia quy dinh TACN chiu thud GTGT, chi cd 15.38% la khdng chju thud. Trong c5c nudc khdi ASEAN thi (TMi Lan, Indonesia, Philippines, Myanmar) d^u quy dinh TACN khdng chiu thud GTGT. Vdi muc tiSu hd trg cho
ng^nh ndng n ^ d p phat triln, Vidt Nam da lua chgn phudng an khdng chiu thud cho mat hang TACN.
Iheo dng Au TTiaah Long, Phd Oiii tich Hidp hdi Chan nudi gia c ^ Ddng Nam Bo, gia TACN cua Vidt Nam so vdi cac thi trudng lan can nhu Indonesia, Th^ Lan,... cao hem khoang 15 - 20%. Gia TACN cao do anh hudng nhi^u yeu td nhu gja ddu vao, gja nhan cdng, cdng n ^ d , ydu td thud GTGT... va cung cdu Udn thi trudng.
Qua 1 nam thuc hifen, Hiep hdi cac DN TACN cdng ngMdp, ciing nhti san xuat phan bdn lai de xuSt xin Chfnh phu chuydn tii ddi tucsig khdng chiu thue GTGT sang ddi tugng chiu thud 6 miic thud sudt 0% hoac miic thue suft thaip. Tai sao lai nhu vay? Ly gjai vdh dd nay dudi giac dd hach toan ke t o ^ , xin Bang 1: Quy djnh Luat thue GTGT ddi v<^
Nhan ngay: 16/02/2017 Bien tap ngay: 25/03/2017 Duyet dang: 10/4/2017 trao ddi nhu sau.
1) Hach todn cdc yiu t6 dau vdo (bang 2, trang 42).
Nhu vay, ndu ddi tugng chiu thud GTGT 6 miic 0% thi thud GTGT ddu vao dugc ghi nhan vko tai khoan 133 theo quy dinh, con ddi tugng khdng chiu thue GTGT thi toan bd thue GTGT ddu vao dugc tuih vao gia ciia hang hda dich vu mua vao.
2) Kitoan thue GTGT phai ndp (bang 3, trang 42).
Ke toan thue GTGT cho mat hang TACN khi xudt ban chi khac nhau b phan chiing ttt, tnrdng hgp khdng chiu thud DN cd thd sut dung hda dOn ban hang thdng thudng, con trucmg hgp chiu thud GTGT phai sft dung hda don GTGT, con ghi nhan tren cac tai khoan khdng cd su khac bidt.
thiit an Chan nuoi tren the gi^
ChUSu Sdqudc qia T}I8(%)
Tdng 78 100
Khong chili thud
12 15,38
Chiu thud 66 84,62
Tronq ad thud suat 0%
3 4,55
Khac 63 95,5
* Hoc vien Nong nghiep Viet Nam
it/q/i c/u ^'todn ^' .ytidn todn i>S' ttidng 4/20J7 \
Nghign ciifu trao floi
3) Xdc dinh nghia vu thui GTGT phdi nop
3.1) Tnrcmg hgp thiic an gia sdc khdng chiu thud GTGT
Theo VI du trfin, to^n bd thud GTGT phat sinh Ik 20 tridu dugc tinh v^o gia ciaa hang mua vko hoac chi phi. DN khdng dugc khdu trii thud GTGT ddu vao va khdng phai lap td khai thud GTGT.
Xet v^ lgi ich kmh td ciJa DN ta thdy: Chi phi cfia DN tdng ien, do ghi nhan phdn thud vao chi phi (gia thidt hing tdn Idio mua vko trong k j dugc sijt dung het cho san xudt) day Ik khoki chi phi hgp 1^ Ichi xdc dinh nghia vu thud thu nhap DN.
Gia tiiidt cac ydu td \shic Ididng thay ddi, chi phi tang ldn thi lgi nhuan kd toan tnrdc thud ciia DN giam bdng phdn thud GTGT ddu vao cua hang hda dich vu mua ngoai, nSn sd thud thu nhap DN phai ndp trong ky giam, theo sd liSu gia dinh trfin la 18* 20% = 3,6 trifiu, (trong dd GTGT ddu vao ciia nguyfin vat lifiu la 1; ciia dich vu la 16; cua TSCD la 1, vdi gia dmh tai san cd dinh khdu hao trong 3 nam).
Nhu vay, qua sd lieu cua hach todn kdtoan ta thdy ring, dil TACN khdng chiu thue GTGT hay chiu thud GTGT 6 mdc thud suat 0%, thi sd thud GTGT phai nop ddu bing khdng. Nhimg khac bifit ca ban la, sd thud GTGT ddu vao dugc kha'u trii va khdng dugc khdu tr&.
Theo Bd Tai chinh "trong 3 DN dugc khao sat, khdng cd DN nao kien nghi diSu chinh chinh sach thue GTGT ddi vol mat hang TACN. Tai thol di^ra khao sdt ddu thang 3/2015, cac don vi nay deu giQ gia bdn ra bang gia ban chua
BSng 2 (DVT:tri$u)
STT 1
2
3
Nghifip vu Mua NVL gia mua chua thud GTGT IS 10, thud GTGT 10%, da thanh tocin bang chuyin khoin Mua TSCD gii mua chua thud GTGT la 30, thud GTGT 10%, chua thanh toSn tidn hang SO dung dich vu tai phSn xudng gii mua chua thud GTGT IS 160, thud GTGT 10%, da thanh loin blng chuyen khoan
Khflng chju thud N0TK152:11
Cfl 112:11
NoTK 211:33 Cfl 331:33
NoTK 627:176 C6112:176
Chju thud GTGT mllo0%
NoTK 152:10 NoTK 133:1 C6112:11 NoTK 211:30
No T K I 33:3 C6 331:33 NoTK 627:160
N0TK133:16 Co 112:176
NQi dung tighiSp vu Xuat b^n thanti pham tri gia ban la 800 da thu dirge ti^n bang chuydn khoan
I^Ong chju thud GTGT NoTK 112:800
C6TK511:800
Chiu thug GTGT d miic 0%
NoTK 112:800 C6TK511:800 cd thud GTGT tnidc ngay
1/1/2015, nhu vay ngudi ehan nudi dugc hudng tron ven 5% thud GTGT ddu ra tnrdc day". Tuy nhidn, nam 2016, Hifip hdi TACN vd Phan bdn giii td trinh, dd nghi Chinh phu cho phep chuyen tit khdng chiu thue thanh chiu thud b miic thud sudt 0%.
Trfin giac do hach toan cho thdy:
Nfiii TACN cdng nghifip theo quy dinh la khdng chiu thud GTGT thi sd thud TNDN ciia DN phdi n6p dugc ghi nhdn giam 20%
sd thud GTGT ddu vao, bcri le chi phi cua DN tang do ghi nhan thud GTGT vao gid cua hang hda dich vu mua v^o, gia thidt cdc ydu td khac khdng thay ddi, thi lgi nhuan cua DN giam. Cu th^, vdi sd lifiu gia dinh trfin DN ghi nhan giam sd thue TNDN la 4 trifiu, giam ngay trong ky Id 3,6 trifiu, trong khi dd phai thanh toan tign thud GTGT ddu vao la 20 trifiu
3.2) Trudng hgp thdc an gia siic chiu thud GTGT b mdc thud 0%.
Khi xudt bdn thanh phim, cac DN phai sii dung hda dcfn GTGT va dong thue sudt ghi 0%. Dinhky DN phai lap td khai thud, trfin td khai, thud GTGT ddu ra khOng phat sinh va xdc dinh nghia vu thud phdt sinh trong k^* Id khdng.
Ndu TACN cdng nghiep dugc chuyen thanh ddi tugng chiu thud GTGT b miic 0%, thi DN dugc hodn thud GTGT ddu vao la 20 trifiu va sd thud TNDN ciia DN phai ndp ghi nhan tang 20% sd thud GTGT ddu vao Id 4 tridu so vdi dieu kien khdng chju thud GTGT. Xet ve mat kinh td DN chiu thud GTGT d mdc 0%, se cd igi hon v6 nghTa vu thud so vdi DN khdng chiu thud GTGT.
Muc tifiu cua cac DN Id tdi da hda lgi nhuan, nfin khi dp dung Luat Thue' GTGT mdi cdc DN san xudt trong lmh vuc TACN cOng
'J{^/- cM ilfie tcd^h ^ Mimn todn Ao tJmrm 4/2047
Nghien cihi trao fl^i
nhu Hiep hdi san xudt phan bdn. dd xudt C3iinh phu chuyen tfit khdng chiu thud vd chiu thud b mtic 0%
hoac mtic thud sudt thdp, vSn dl nay Chmh phi chua chdp nhdn va dB nghi cdc Bg Ndng nghiep, Bd Cdng thuong, Bd Tai chihh tiep tuc nghidn cdu de xudt tiinh Chirih phii. Trong didu kifin thi trudng canh tranh hoan hdo, cdc DN d^u cd can cd xdc djnh gia ban theo nguyfin tac thu bil chi vd cd lai.
Hifin tai, cac dan vi san xudt TACN cdng r^Jiifip cd chuih sdeh chidt khdu rdt ldn, dd gifl va mb rdng thi phdn cua minh, cd DN ty Id chidt khdu ldn tdi 30%, tCt thdng tin trfin khang dinh DN san xudt TACN cd ]m rdt ldn. Hidn nay, cac DN dang xac dinh gia theo cdng thdc.
Gid bdn cua sdn phdm = gid thdnh todn bd + lai nhudn dukiin + thuiGTGT (niu cd)
Gid thdnh todn bd = gid thdnh phdn xudng + chi phi bdn hdng, chi phi qudn ly phdn bi
Vdi cdng thdc tren, ndu gid thdnh toan bd, lgi nhuan dii kidn khdng thay ddi thi vific khdng chiu thud GTGT se lam gia bdn giim.
Tuy nhifin, khi toan bd thud GTGT ddu vdo cua qud trinh san xudt dugc ghi nhdn vao chi phi se lam cho gia th^nh todn bg tang. Ilieo Mt qud didu tra trong gia thanh san xudt TACN cua mdt sd cdng ty san xudt TACN cfing nghifip, cho thdy cdc DN quy md ldn d^u san sudt theo quy tnnh tu ddng khep kin td khau tiep lifiu, phdi chdn, xdy va ddng gdi, ndn trong 2 ydu td ciia gia thdnh phan xudng thi chi phi lao ddng vdt hda (C) chifi^m khoang 97%, chi phi lao ddng sdng (V) chi chidm khoang 3%.
Trong dd, nguyfin vdt lifiu ddu vao hifin nay chii ydu la nhdp kh^u, t^
lfi sd dung nguyfin vat lieu trong nudc chidm ty lfi nhd khdng d^ig k^ vd cd 2 ngudn diu khdng chiu thud GTGT khi thu mua, nhung cdc ydu td khac nhu tiln dien, nudc, dich vu, vdn tai... Id ddi tugng chiu thud GTGT, khi DN sft dung vdn phai tra thud GTGT ma khdng dugc khdu trd. Todn bd phdn thud nay se Idm tdng gia cua sdn phdm so vdi trudc ddy, khi dd cd thd cdc DN se tang gid ban ndu gifl nguyfin ty lfi lgi nhuan du kidn.
Ddi vdi cac DN san xudt TACN da tham gia thi hircmg tCt trudc 1/1/2015, thi toan bd sd thue GTGT cila thidt bi mdy mdc ddu da dugc khdu trii. Sau 1/1/2015, se khdng dugc khdu trd vd tinh vao nguydn gia cda TSCD, phdn thud GTGT se dugc thu hdi ddn theo thcfl gian khdu hao ciia TSCD, nhu vay vific thu hdi vdn se ehan hcfn nhidu so vdi dugc khdu trd thud.
Vdi muc tifiu ha gid ban san phdm va khuydn khich xudt kh^u thi chfnh sdeh thud GTGT gidp cho ngUoi tifiu diing khdng phdi tra phdn thud GTGT (5%) nen gid ca cd th^ thdp hon so vdi trudc ddy.
Tiiy nhifin, xet vd lgi ich kinh te, thi khi gid thanh tang cac DN san xudt TACN cd thd tang gid bdn.
Theo sd hfiu thdng kfi hang nam, Vifit Nam nhap khdu mdt lugng ldn ngo, dau tuong va cac nguyen Ufiu ddu vao d^ san xudt TACN, nhung gid nhap nguyfin vdt lifiu ciing nhu ty lfi lai sudt chua quan ly dugc. Dd ha gia bdn san phdm Vifit Nam co th^ hgc theo kinh nghiem cua mdt sd nudc nhu Thai Lan hoac Trung Qudc khdng chd
ty lfi lgi nhuan ciia nganh chd bidn TACN cdng nghifip dindc hgp 1^, quy dinh trdn ve gid, dd hd trg cho nganh ehan nudi phdt tri^n.
Nhu vdy, ta cd thd thdy rdng:
-Vide sda ddi Luat Thud GTGT ddi vdi mat hdng TACN anh hudng true tidp ddn vific hach toan kd todn thud GTGT ddu vao, ddu ra va xdc dinh nghia vu thud GTGT phai ndp ciia DN.
Ludt Thue GTGT sda ddi.
khdng chi dnh hucfng ddn nglua vu thue GTGT ma con anh hudng dfi'n nghia vu thud TNDN
- Vific di xudt chuydn tir khdng chiu thud GTGT sang chiu thud cf miic thud sudt 0%, mang Iai left fch kmh tdcho cdc DN san xudt TACN cdng nghifip. Nhung theo quy dinh hifin tai, DN ciing khdng dugc hoan thue GTGTddu vao, ndu sdn xudt tifiu thu trong nudc theo Ludt sd 106/2016/QH3 ngdy 06/04/2016.
- Cac DN san xudt TACN phdi thay ddi md hinh san xudt theo chudi td san xudt thdc an - ehan nuoi chd bien hoac phai mc*
rdng thi trucmg bdng cdch .xudt khdu, thi khi dd DN mdi dugc hoan thud GTGT ddu vdo theo quy dinh cua ludt.D
Tdi lieu tham khdo
1) Cdng Thdng tm dien tCc Chinh phu 2)Ludtsd'71l2014!QH13 3} Lugt s6' J06/20J6/QH3 ngdy 0610412016
4) http:llthoibaotaichinhvietnam.vn.
Qafi c/u MS'tcdn ^ ^ 0 ^ todn. Ao titdna 4/2047 \
