K KHAI

V HCH TON THU VNG LAI NGOI TNH

Mt s bn hi v thu vng lai, mnh chia s ni dung vn

k khai v hch ton thu vng lai ngoi tnh vi cc cng ty
xy dng c cng trnh xy lp ngoi tnh c ngun vn t NSNN.
Theo TT 156, iu 28. a im v th tc np thu
Khon 3. Kho bc nh nc ni ch u t m ti khon giao
dch c trch nhim khu tr s thu GTGT np vo ngn sch
nh nc khi ch u t n lm th tc thanh ton theo t l quy
nh l 2% trn s tin thanh ton khi lng cc cng trnh, hng
mc cng trnh xy dng c bn bng ngun vn ngn sch nh
nc, cc khon thanh ton t ngun ngn sch nh nc cho cc
cng trnh xy dng c bn ca cc d n s dng vn ODA thuc
din chu thu GTGT (phn vn i ng trong nc thanh ton
ti Kho bc Nh nc cho cc cng trnh xy dng c bn ca
cc d n ODA). Kho bc Nh nc cha thc hin khu tr thu
GTGT i vi trng hp ch u t lm th tc tm ng vn
khi cha c khi lng cng trnh, hng mc cng trnh xy dng
c bn hon thnh.
Theo th khi ch u t thanh ton cho cng ty qua
Kho bc th Kho bc gi li lun 2% thu VAT u ra, ngha l
cng ty bn np thu VAT u ra tng ng vi 2% trn tng
s tin thanh ton.
Nh hnh di, vng mu xanh l tng s tin ch u t tr
cho cng ty ca bn bao gm VAT u ra, vng mu l s
tin VAT Kho bc gi li, vng mu vng l s tin cn li Kho
bc chuyn vo TK tin gi ca cng ty bn ti Ngn hng.
 V k khai, hin nay th b cc ph lc mua vo v bn
ra, nhng ph lc 01-5/GTGT vn c np r s tin VAT
u ra np.
Nh hnh di, bn k khai s tin Kho bc gi li vo
ph lc 01-5/GTGT

K khai xong vo ph lc trn th cc bn ghi li nh bnh

thng, s tin VAT np k mc ny s t ng nhy sang
t khai ti ch tiu 39 ( Nh hnh di), ng thi s tin thu
cn c khu tr chuyn sang k sau s c cng thm ng
bng s Kho bc gi li. ( trng hp ny mnh gi nh doanh
thu pht sinh c ch u t thanh ton trong k) Nh vy vic
k khai u ra vn bnh thng nh k khai hng ha dch v
bn ra cc bn nh.
V Hch ton.

Cn c giy thanh ton trn ghi:

N tk 112: 81.685.000
N tk 3331: 1.667.000
C tk 131: 83.352.000
Chc cc bn thnh cng.