B TI CHNH

CNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc
S: 13/2009/TT- BTC

H Ni, ngy 22 thng 01 nm 2009 THNG T Tai lieu: TT 13 BTC 22012009

Hng dn thc hin gim thu gi tr gia tng i vi mt s hng ha, dch v doanh nghip kinh doanh gp kh khn

Cn c Lut Thu gi tr gia tng s 13/2008/QH12 ngy 03 thng 6 nm 2008 v cc vn bn hng dn thi hnh; Cn c Lut Qun l thu s 78/2006/QH11 ngy 29 thng 11 nm 2006 v cc vn bn hng dn thi hnh; Cn c Ngh quyt s 21/2008/QH12 ca Quc hi kho 12 v d ton ngn sch nh nc nm 2009; Cn c Ngh nh s 118/2008/N-CP ngy ngy 27 thng 11 nm 2008 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh; Cn c Quyt nh s 16/2009/Q-TTg ngy 21/01/2009 ca Th tng Chnh ph ban hnh mt s gii php v thu nhm thc hin ch trng kch cu u t v tiu dng, ngn chn suy gim kinh t, tho g kh khn i vi doanh nghip; B Ti chnh hng dn thc hin gim thu GTGT nh sau: iu 1. Gim 50% mc thu sut thu GTGT i vi mt s hng ho, dch v thuc nhm p dng thu sut 10% quy nh ti im 3 mc II phn B Thng t s 129/2008/TT-BTC ngy 26/12/2008 sau y: 1. Than , than cm, than cc, than bn v than ng cc, ng bnh; 2. Ho cht c bn gm cc loi ho cht ghi trong Danh mc ho cht (Ph lc ban hnh km theo Thng t ny). 3. Sn phm c kh l t liu sn xut (tr sn phm c kh tiu dng) bao gm: a) Cc loi my mc, thit b nh: my n, my phay, my tin, my bo, my cn ko, t, dp; cc loi thit b ng b, thit b ri, thit b o in, n p trn 50 KVA, thit b o nc, kt cu dm cu, khung kho v sn phm kt cu bng kim loi; phng tin vn ti; cc loi ph tng, bn thnh phm ca cc loi sn phm ni trn lm bng kim loi.

b) Cc sn phm l cng c sn xut nh nh: km, ba, ca, c, xng, cuc, lim hi, b ngh l sn phm c kh, inh. c) Li ro bng thp t B27 n B41, dy thp gai, tm lp bng kim loi, dy cp chu lc bng kim loi, bng ti bng kim loi. d) T ng ct, t bo v, t iu khin, t o lng trung th, cao th; trm bin th, trm ki-t trung th, cao th; cu dao cch ly trung th, cao th; u cp, u hp ni cp ngm trung th, cao th; cu ch (12KV, 24KV, 36KV t 6A tr ln). 4. t cc loi. 5. Linh kin t gm ng c, hp s, b ly hp v cc b phn ca cc mt hng ny. 6. Tu, thuyn. 7. Khun c cc loi bao gm cc loi khun dng lm cng c sn xut ra cc sn phm hng ho. 8. Vt liu n bao gm thuc n, dy chy chm, kp n v cc dng c ch bin thnh sn phm n chuyn dng nhng khng thay i tnh nng tc dng ca vt liu n. 9. mi. 10. Vn p nhn to c sn xut t cc nguyn liu nh tre, na, bt g, dm g, si g, mn ca, b ma, tru c p thnh tm, khng bao gm sn phm g dn v g p t g t nhin. 11. Sn phm b tng cng nghip, gm dm cu b tng, dm v khung nh b tng, cc b tng, ct in b tng, ng cng trn b tng v hp b tng cc loi, pa-nen v cc loi cu kin b tng ct thp c sn phi tiu chun (tr gch b tng), b tng thng phm (va b tng). 12. Lp v b sm lp c t 900 - 20 tr ln. 13. ng thu tinh trung tnh (ng tup v ng c nh hnh nh ng tim ng thuc tim, ng nghim). 14. Sn phm luyn, cn, ko kim loi en, kim loi mu, kim loi qu, tr vng nhp khu. Sn phm luyn cn, ko, kim loi en, kim loi mu, kim loi qu bao gm nhng sn phm trc tip ca cng nghip luyn cn ko dng nguyn liu hoc sn phm, nh: sn phm kim loi dng thi, thanh, tm, dy. Nhng sn phm luyn cn ko sn xut ch bin thnh cc sn phm khc th thu sut c xc nh theo mt hng. 15. My x l d liu t ng v cc b phn, ph tng ca my (bao gm c my vi tnh cc loi v cc b phn ca my vi tnh, my in chuyn dng cho my vi tnh), tr b phn lu gi in. 16. Bc xp; no vt lung, lch, cng sng, cng bin; hot ng trc vt, cu h.

17. Vn ti (khng bao gm vn ti quc t) gm vn ti hng ho, hnh l, hnh khch, vn ti du lch bng ng hng khng, ng b, ng st v ng thu, tr hot ng mi gii, i l ch hng hoa hng v khng phn bit c s trc tip vn ti hay thu li. 18. Kinh doanh khch sn; dch v du lch theo hnh thc l hnh trn gi. 19. In, tr in tin. iu 2. Lp ha n i vi hng ha, dch v gim thu GTGT Khi lp ho n bn hng ha, dch v thuc din gim thu sut thu GTGT theo hng dn ti iu 1 Thng t ny, ti dng thu sut thu GTGT ghi 10% x 50%; tin thu GTGT; tng s tin ngi mua phi thanh ton. V d: Cng ty A bn 60 b my vi tnh cho Cng ty B theo hp ng k kt gia hai bn, gi bn cha c thu GTGT l 5.200.000 ng/b. My vi tnh thuc i tng c gim 50% mc thu sut thu GTGT. Do khi lp ho n GTGT giao cho Cng ty B, Cng ty A ghi nh sau: Ti ct Hng ha, dch v ghi: My vi tnh Gi bn ghi: 5.200.000 (ng) x 60 (ci) = 312.000.000 ng Thu sut thu GTGT: 10% x 50% Tin thu GTGT: 15.600.000 ng Tng gi thanh ton: 327.600.000 ng. Cn c ha n GTGT, Cng ty A k khai thu GTGT u ra, Cng ty B k khai khu tr thu GTGT theo s thu gim ghi trn ha n l 15.600.000. iu 3. T chc thc hin v hiu lc thi hnh 1. Thng t ny c hiu lc thi hnh sau 45 ngy k t ngy k v p dng i vi hng ha, dch v nu ti iu 1 Thng t ny t ngy 01/02/2009 n ht ngy 31/12/2009. 2. Trong qu trnh thc hin, nu c kh khn, vng mc, ngh cc n v, c s kinh doanh phn nh kp thi v B Ti chnh c gii quyt kp thi./.
Ni nhn:
- VP TW ng v cc Ban ca ng; - VP QH, VP Ch tch nc; - Cc B, CQ ngang B, CQ thuc CP; - Vin kim st NDTC; To n NDTC; - Kim ton Nh nc; - C quan TW ca cc on th; - UBND, S TC cc tnh, TP trc thuc TW; - Cc thu cc tnh, TP trc thuc TW; - Cc n v thuc B; - Cc kim tra vn bn (B T php); - Cng bo;

KT. B TRNG TH TRNG

Hong Anh Tun

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- Website Chnh ph; - Website B Ti chnh; - Lu: VT; TCT (VT, CS).