Thue gia tri gia tang khi doi 5 luc thu 10

Thứ hai, 24 Tháng một 2005, 09:38 GMT+7

Ong Ton Binh Tieu, chu co so san xuat do choi tre tai phuong Hong Bang, quan 11, TP HCM khieu nai Chi cuc Thue quan truy thu thue GTGT cua cac nam tu 1999 den 2002 voi mat hang thu nhoi bong la 10% trong khi can bo thue huong dan co so ong ke khai va nop thue 5%.

Theo ong Tieu, ngay tu khi Luat Thue gia tri gia tang (GTGT) co hieu luc thi hanh, co so ong da thuc hien viec ke khai va nop thue GTGT day du tu nam 1999 den 2002 voi thue suat 5%. Khi co so ong ngung hoat dong tai dia diem tren de chuyen den noi khac, Chi cuc Thue quan 11 da cu To quyet toan den de quyet toan thue cua co so ong va hai ben da cung ky bien ban kiem tra quyet toan cac nam 1999, 2000, 2001, 2002 voi thue suat la 5%. Nhung ngay 26/5/2004, Chi cuc truong Chi cuc Thue quan lai co Quyet dinh ve viec xu ly co so ong vi pham thue quyet toan buoc 2 tu nam 1999 den 2002. Theo do, co so cua ong phai nop so thue truy thu tu nam 1999 den 2002 la hon 35 trieu dong voi thue suat 10%.

Ong Nguyen Dinh Tan, Pho Cuc truong Cuc Thue TP da co van ban xac nhan mat hang thu nhoi bong thuoc nhom san pham chiu thue suat thue GTGT la 10%. Sau do, cung chinh Pho Cuc truong Cuc Thue Nguyen Dinh Tan lai co van ban tra loi ong Tieu: “Tu ngay 1/1/1999 den truoc ngay 1/1/2001: mat hang thu nhoi bong ap dung muc thue suat thue GTGT la 10%; tu ngay 1/1/2001: mat hang thu nhoi bong thuoc ma so 9503.41.00 ap dung muc thue suat thue GTGT la 5%. Huong dan tai van ban nay thay the cho cac huong dan truoc day cua Cuc Thue”.

Do khong dong tinh voi cach tinh thue khong nhat quan cua Chi cuc Thue quan 11 va Cuc Thue TP HCM, ong Ton Binh Tieu da khieu nai den Tong cuc Thue. Ong Pham Van Huyen, Pho Tong cuc truong Tong cuc Thue da co van ban tra loi: mat hang thu nhoi bong (do choi tre em) duoc ap dung thue suat thue GTGT 5%.

(Theo Sai Gon Giai Phong)



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