BQ TAI CHINHr6Nc cUC THUE

ceNG HoA xA Hgl cHU Ncni.q. vrET NAMDQc lap - Tq do - H4nh phfc

so:tu6ITCT-KKV/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 cosd 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 ngay2810212011 cria BQ Tai chfnh; Di6m d, Kho6n 7, Didu 11 Th6ng tu s515612013/TT-BTC ngdy 0611112013 ctra Bq Tei chinh quy dinh vA khai thutiGTGT:

"d) Trudng hqp ngudi nQp thud k€ (hai, n7p thui! theo phuong phdp khdutril 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, thu\c co hqch todn kd bdn thi phdi ddng ty n\p, :,thu€ theo phuong phdp khdu tr* tqi dia phaong noi sdn xudt, khi di6u chuy€nbdn thdnh phdm hodc thdnh phdm, k€ cd xudt cho tru sd chinh phdi s* dryng.hoddon 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.^ tangadi 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 chocdc, 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 thudGfgf 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 Nhdmhy g4ch Tuynel t?i tinh ThSi Binh, co sd sin xuAt kh6ng thuc hiQn h4ch.to6nk€ to6n, sin phdm sin xudt ra do try so chinh xu6t bpn thi C6ng fy cd ph6n tuvAn.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,

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 n6ngth6n bitit./.

TL. T6NG CVC TRTIOTVGKT.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