Nghidn ciifn - Trao ndi
Yen Bai la mot tinh co nhieu tdi nguyen, khodng san, trong do, dd vol trdng Id loqi tdi nguyen CO tru lupng Ion, chd't luong vdo loqi hdng dau Viet Nam. Hien nay, todn tinh CO 4 DN dau tu khai thdc, che bien, tieu thu vd xudt khau cdc sdn
pham tu dd vol trdng, trong do co sdn pham bpt dd mjn, bpt sieu mjn vd bpt trdng phu axit.
Trong nhung ndm qua, cdc DN ndy dd tqo vlec ldm cho mpt bp phdn khong nho nguoi lao dpng dia phuong vd dong gop ddng ke cho NSNN. Tuy nhien, nhung DN ndy cung chi dupe hudng chinh sdeh thue nha nhumg DN khai thdc, xudt khdu tdi nguyen tho nen khi xudt khdu khdng dupe khdu tru thue, khdng dupe hodn thue GTGT ddu vdo. Dieu ndy dd gdy bdt Ipi cho DN khi tham gia xudt khdu vd khdng khuyen khieh viee ddu tu ehe bien sdu.
Cdn cur phap ly
Di khuydn khfch xudt khdu, Luat Thul GTGT quy dinh mflc thue sudt 0% dp dung ddi vdi hang hod, dich vu xudt khdu. Theo dd, hang hda xudt khdu khdng nhflng khdng phdi nop thul GTGT ma cdn duge hoan lai toan bd sd thul GTGT da ndp ddu vdo cd hdn quan den hang xudt khdu. Tuy nhidn, Lu|t Thul GTGT cung cd quy dinh ddi vdi sdn phdm xudt khdu la tdi
Ven Bai: kiio nylii lifa bit le voi trini vao d i e n c h i n t h u d GTGT
^ Bai va dnh Unh Nhung
nguydn khoang san khai thde chua qua ehl bid'n, khdng duge dp dimg thul sudt GTGT 0%. Quy dinh nay nhdm bao vd tdi nguydn thidn nhidn, ban ehl khai thae va xuat khdu san phdm thd.
Theo qui dinh tai Didm 23 mue II phdn A Thdng tu .so
129/2008 AT-BTC ngay 26/12/2008 cua Bd Tai chfnh (TT
129) thi: "San phdm xuat khdu la tai nguydn, khoang san khai thae chua ehl bid'n. Tai nguydn, khoang san khai thae chua qua ehl bid'n la nhifng tdi nguydn, khoang san chira dugc ehl bid'n thanh san phdm khac, bao gdm ca khoang san da qua sang, tuyin, xfl iy nang cao hdm lugng, hoac tdi nguydn da qua cdng doan cdt, xe" thudc dd'i tugng khdng chiu thul gid tri gia tang (GTGT). Cung tai TT 129, Dilm 1.3 miic n phdn B qui dinh: "San phdm xudt khdu la tdi nguydn, khodng san khai thac chua chi biln thdnh san phdm khde" khdng dp dung thul sudt 0%. Tilp dd, ngay
16/5/2011, Bd Tai ehinh cd Cdng
van sd 6273/BTC-TCr vd \'iec thuc hidn thul GTGT san pham da vdi udng dang hat va dang KM khi xuat khdu hudng din: Tfl ngay 01A)1/2009, san phdm da voi udng dang hat va dang bOt la tiii nguyen.
khodng san chua dugc che bien thanh san phdm khac. do dd khi xudt khdu thudc dli luirng khong chiu thul GTGT va khdng ap dung thul sudt thul GTGT bang 0%"
Nhu vay, san phfim bgt da min.
bdt sidu min vd bdt trang phu axit khdng thudc loai san pham da duoc ehl bid'n thdnh san phdm khac va khdng thudc dd"i tuong chiu thue GTGT khi xudt khiu. Thue GTGT ddu vao cua hang hoa, dich \'u sfl dung cho san xudt, kinh doanh cac loai san phdm nay khi xuat khdu se khdng duge khdu tru va khdng dugc hoan thud'. Hiy nhien. cac DN cd san xudt san phdm bdt da min, bdt sidu min va bdt trang phu axit khdng nhdt tri vdi quan didm dd va tid'p tuc kiln nghi^gc co quan chflc nang xem xet dl dusi cac san pham nay vdo danh muc hang hoa chiu
Thue Nha Nirdc • so 35 (345) - K Y 3/9/2011
thul GTGT (thul sudt 0%) khi xudt khdu.
Nhin til thuc te
Thuc hidn su ehi dao cua Bd Tai ehinh, vfla qua, Tdng ctic Thul da td chflc doan cdng tde gdm lanh dao Tdng cue Thul, dai didn'eac vu eua Bd Tdi chinh, Tdng cue Thul cung dai didn Bd Xay dung, Bd Cdng thuong, Bd Khoa hgc vd Cldng nghd da khao sat thue td'quy tiinh san xuat, chi bid'n san phdm da vdi trdng tfl dang thd sang dang hat, dang bdt min, bdt sidu min va bdt trdng phu axit dl ed su nhin nhan khdch quan, toan didn vl vide san xudt, ehl bid'n san phdm bdt da vdi trdng tai Cdng ty LD canxi caebonat YBB va Cdng ty CP Xi mang va Khoang san Ydn Bdi.
Tliuc t l cho thdy, quy trinh san xudt da vdi trdng dang bdt min dugc ehl bid'n qua vide ehgn lgc da nguydn hdu, qua kep ham, nghien bua, qua gdu tai hdu, qua xilo chfla hdu, bang tai cdp Udu, vft tai cdp hdu, budng nghiin, quat gid hut qua phan ly, qua budng ru bui, vit tai va kiem tra can ddng bao ta ddng. Dd'i vdi quy trinh san xudt h)dt da sidu min va bdt trang phu axft cung tuong Ui nhu quy trinh san xuat bdt min, sau dd vft tai cdp Udu trdng thanh bdt da sidu min dl dua vao budng trdn eiing axft va mdt sd cdng doan khac.
Tai Cdng ty LD canxi caebonat YBB cd 80% lugng da xudt khdu dudi dang hat, chi cd 20% dugc nghiin thanh bdt theo don dat hang. Tai Cdng ty cd phdn Xi mang va Khoang san Ydn Bdi da ddu tu 4 day chuyin nghiin bdt da, vdi sd vdn ddu tu ban ddu hon 100 ty ddng. Mdi nam Cdng ty san xudt gdn 100.000 tdn bdt da, fl-ong dd bdt da trdng phu axft chid'm 7- 8% (bdt trang phu axft ehi dung trong cdng nghidp ehl biln nhua ndn sflc tidu thu thdp). Nam 2010, Cdng ty san xudt 83.000 tdn bdt min, chu yd'u la bdn trong nudc, 6 thdng ddu nam nay san xudt 50.000 tah, cung cdp nguydn Udu cho rdt nhilu ngdnh cdng nghidp
ehl bid'n khde. Phd Tdng Gidm dd'c C^dng ty LD canxi caebonat YBB, dng Truong Nggc Hodn va Giam dd'c Cdng ty CP Xi mang vd Khoang san Ydn Bdi, dng Pham Quang Phu diu kiln nghi: bdt dd min, bdt sidu min va bdt trang phu axft phai dugc coi la san phdm da qua ehl biln sau, ndn phai la hdng hod chiu thul GTGT khi xudt khdu. Vide dua eac san phdm nay vao danh miic hang boa khdng chiu thul GTGT khi xudt khdu, khdng duge khdu trit thul ddu vao, khdng duge hodn thul GTGT gay thidt hai cho DN va khd mang lai lgi thl eanh tranh xudt khdu so vdi eac nude trong khu vuc.
Thay cho Idi kit
Qua Idiao sat tfl thue te cho thdy, gid Ui thiet hi khi ehl bid'n tfl da dang hat sang da dang bdt phai ddu tu ldn; day chuyin cdng nghd di san xudt ra da hat va da bdt min, khi cho ra san phdm cud'i eung cd su khde bidt nhilu; san pham da hat khi xudt khdu chua cd GTGT eao. Gid ban san phdm gifla da hat va da bdt cung ed su khae bidt ldn (da hat xudt khdu ban tai Hai Phdng la 29 USD/tdn, frong khi bdt da cd gid ban la 73 USD/t&).
Theo qui dinh tai diem 3 mue n Thdng W 68/2008/TT-BCr ngay 18/6/2008 eua Bd Cdng thuong hudng ddn xudt khdu khoang san qui dinh vl qua trinh ehe bid'n khoang san thl ed the coi bdt min, bdt sidu min va bdt trdng phu axft la san phdm da qua ehl bid'n thanh san phdm khde.
Phd Chu tich UBND tinhYdn Bdi, dng Ta Van Long dl nghi cae bd, nganh xem xet, dilu ehinh cac van ban Udn quan dl mang tfnh thdng nhdt. Tfl dd, ban ehl thdp nhdt vide xudt khdu tai nguydn thd.
Ddng thdi, khuydn khfch cae DN ddu tu ehl bid'n sau, nham tang gia tri hang hod xudt khdu, tao vide lam eho ngudi lao ddng, ddng gdp tfch cue eho ngan sdeh dia phuong, gdp phdn tang hxrdng kinh tl, eai tao mdi trudng vd eo sd ha tdng do vide khai thdc tdi nguydn gay ra •
SO 35 (34f
Nghidn ciTu - Trao odi
Htfoing ddn ketodn dp dung dtfi voif cdng ty
quan ly quy
N
gdy 5/9/2011, Thfl tnidng Bd Tdi ehinh Trdn Xuan Hd k^ban hanh Thdng tu sd 125/2011/IT-BTC hudng ddn k l todn dp diing ddi vdi cdng ty quan 15^ Quy.
Theo dd, ddi tdn mdt sd tdi khodn k l todn nhu sau: ddi tdn Tai khoan 511 "Doanh thu ban hdng vd cung cdp dich vu" thanh
"Doanh thu hoat ddng nghidp vu vd cung cdp dich vu khac"; Ddi tdn Tdi khoan 532 "Giam gid hdng bdn" thdnh "Cdc khoan gidm trfl doanh thu"; Ddi tdn Tai khoan 631 "Gid thanh sdn xudt"
thdnh "Chi phf hoat ddng nghidp vu"; Ddi tdn Tai khoan 002 - "Vat tu, hang hod nhan gifl hd, nhan gia cdng" thanh "Vat tu, chflng chi cd gid nhan gifl hd";. Ddi tdn Tdi khoan 003 "Hang hod nhan bdn hd, nhan k;^^ gfli, ky eugc"
thanh "Tai san nhan k5^ eugc".
Thdng tu cung bd sung mdt sd tdi khoan trong Bang Can ddi ke todn va tai khoan ngoai Bang Can dd'i k l todn so vdi O i l dd ke toan doanh nghidp hidn hanh nhu sau:
Tai khoan 132 Hiai thu hoat ddng nghidp vii; Tdi khoan 359 - Quy du phdng bdi thudng thidt hai cho nhd ddu hr, Tai khoan 637
Chi phi true tilp chung; Tdi khoan 012 Oiflng khodn luu ky cua Cdng ty quan ly Quy...
Khdng sfl dung mdt sd tdi khoan kitodn sau: Tai Idioan 151
Hang mua dang di dudng; Tai khoan 154 - Chi phf san xudt, kinh doanh dd dang; Tdi khoan 155 Thanh phdm; Tai khoan 156 Hang hod; Tai khoan 157 Hang gfli di ban; Tai khoan 158 - Hang hda kho bao thul; Tai khoan 159 - DiJ phdng gidm gid hang tdn kho; Tdi khoan 161 - Chi sir nghidp; Tdi khoan 217 Bdt ddng san ddu M; Tai khoan 315 - Ng dai han dd'n ban tra;...
^M-':,. PV
KY3/9/2011 •Thue Nhd Nifdc i 7